Vivad se Vishwas benefit after search-and-seizure: eligibility limited where disputed tax exceeds prescribed threshold; declarations allowed for other assessments. Availability of the Vivad se Vishwas scheme is restricted for assessments made on the basis of a search; such assessments are excluded when the disputed tax in an assessment year exceeds the prescribed threshold. Eligibility is assessed at the level of each assessment year, permitting declarations for those search related assessments where the disputed tax does not exceed the threshold, while other assessments exceeding the threshold remain excluded.