Specified Order conditions limit permissible variations and exclude orders arising from searches, requisitions, surveys or shared information. A Specified Order is an order or draft order specified by the Board that qualifies only if the aggregate variations proposed or made are within a prescribed monetary ceiling, the order is not based on a search, requisition, survey or information from international agreements, and, where a return has been filed for the relevant assessment year, the assessee's total income as per that return does not exceed a prescribed income threshold.
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 Order conditions limit permissible variations and exclude orders arising from searches, requisitions, surveys or shared information.
A Specified Order is an order or draft order specified by the Board that qualifies only if the aggregate variations proposed or made are within a prescribed monetary ceiling, the order is not based on a search, requisition, survey or information from international agreements, and, where a return has been filed for the relevant assessment year, the assessee's total income as per that return does not exceed a prescribed income threshold.
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