Specified Conditions under section 245MA define detention, prosecution, conviction and notification criteria triggering special tax measures.

Section 245MA defines Specified Conditions to include persons subject to detention orders under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (with specified exceptions), persons prosecuted and convicted under listed criminal statutes, persons prosecuted by an income-tax authority for offences or enforcement of civil liability (and convicted), and persons notified under the Special Court (Transactions in Securities) Act, with a catch-all for other prescribed conditions.

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