Specified orders definition narrows eligible income-tax disputes for dispute resolution under section 245MA by procedural conditions.

The specified order for section 245MA disputes comprises five categories of assessment-related instruments: draft assessment orders, certain intimations where objections are raised, assessment or reassessment orders (except those following Dispute Resolution Panel directions), amendment orders enhancing assessment or reducing loss, and specified orders relating to default in deduction or collection of tax, subject to conditions limiting scale, return-based eligibility, and exclusions for orders based on searches, surveys, requisitions, or international information.

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