Voluntary disclosure exclusions: detention, specified criminal prosecutions, and special-court notifications bar scheme participation. Voluntary disclosure relief is withheld where a person is under a preventive-detention order unless that order is revoked or set aside through the prescribed advisory-board or review mechanisms or by a competent court; it is also unavailable to persons facing prosecution for serious criminal offences or for enforcement of civil liabilities, and to persons notified under the special-court notification process for securities-related offences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Voluntary disclosure exclusions: detention, specified criminal prosecutions, and special-court notifications bar scheme participation.
Voluntary disclosure relief is withheld where a person is under a preventive-detention order unless that order is revoked or set aside through the prescribed advisory-board or review mechanisms or by a competent court; it is also unavailable to persons facing prosecution for serious criminal offences or for enforcement of civil liabilities, and to persons notified under the special-court notification process for securities-related offences.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
