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          Income Tax

          Who is a ‘specified person’?

          FAQ on e-Dispute Resolution Committee and Form 34BC

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          Specified person eligibility clarified: lists detention, conviction, prosecution and black money proceedings as disqualifiers under law. A specified person is one who does not meet specified disqualifying conditions: not subject to a valid detention order under the conservation and anti smuggling law (subject to particular revocation or review outcomes); not prosecuted for and convicted of certain serious offences including those under the penal code, unlawful activities, narcotics, benami, corruption and money laundering laws; not the subject of prosecutions initiated by an income tax authority or consequent convictions; not notified under the special securities trial law; and not subject to black money proceedings for the relevant assessment year.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Specified person eligibility clarified: lists detention, conviction, prosecution and black money proceedings as disqualifiers under law.

                                  A specified person is one who does not meet specified disqualifying conditions: not subject to a valid detention order under the conservation and anti smuggling law (subject to particular revocation or review outcomes); not prosecuted for and convicted of certain serious offences including those under the penal code, unlawful activities, narcotics, benami, corruption and money laundering laws; not the subject of prosecutions initiated by an income tax authority or consequent convictions; not notified under the special securities trial law; and not subject to black money proceedings for the relevant assessment year.


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