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<h1>Understanding 'Specified Order' in Section 245MA: Income Tax Dispute Orders & Their Criteria Explained</h1> The term 'specified order' under section 245MA involves various types of orders related to income tax disputes. These include draft orders as per section 144C(1), intimations under sections 143(1), 200A(1), or 206CB(1) where objections are raised, assessment or reassessment orders excluding those directed by the Dispute Resolution Panel, and orders under section 154 that enhance assessments or reduce losses. Additionally, orders under sections 201 or 206C(6A) qualify if variations do not exceed ten lakh rupees, the declared income is below fifty lakh rupees, and they are not based on searches, surveys, or specific international information agreements.