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of <h1>Eligibility Criteria under Section 245MA: No Detention, No Conviction, No Notification in Securities Act Cases.</h1> 'Specified Conditions' under section 245MA of the Income Tax Act, 1961, refer to individuals who meet certain criteria. These criteria include not being detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, unless the detention order is revoked or set aside. Additionally, the individual should not have been prosecuted and convicted under various acts such as the Indian Penal Code, Unlawful Activities (Prevention) Act, Narcotic Drugs and Psychotropic Substances Act, and others. Moreover, they should not be notified under the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992, and must meet any other prescribed conditions.
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