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<h1>Kar Vivad Samadhan Scheme, 1998: Exclusions in Tax Cases with Prosecutions, Settlement Orders, or Penal Law Actions Under Section 95.</h1> The Kar Vivad Samadhan Scheme, 1998, under Section 95 of the Finance (No. 2) Act, 1998, does not apply in specific cases. These include instances where prosecution for tax concealment or other offenses has been initiated before a declaration under Section 88, or where a Settlement Commission order exists for the relevant assessment year. Additionally, the scheme is inapplicable if no appeal, reference, or revision is pending, or if prosecution or detention orders under various penal laws have been enacted. It also excludes individuals notified under the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992.