In the case of a taxpayer, prosecution has been instituted for assessment year 2012-13 with respect of an issue which is not in appeal. Will he be eligible to file declaration for issues which are in appeal for this assessment year and in respect of which prosecution has not been launched?

Taxpayer Ineligible for Vivad Se Vishwas Declaration Due to Prosecution for Assessment Year 2012-13 Under Act 2020.

A taxpayer facing prosecution for the assessment year 2012-13 on issues not under appeal is ineligible to file a declaration under the Direct Tax Vivad Se Vishwas Act, 2020, for any issues related to that assessment year. The ineligibility applies because prosecution has been initiated for that specific year, regardless of whether the issues in question are part of the prosecution.