Specified order eligibility requires limited variations, non-investigation basis, and qualifying returned income under income-tax provisions.

Specified order includes an order or draft order identified by the Board for the purposes of section 245MA. The aggregate variations proposed or made must not exceed ten lakh rupees. The order cannot be based on a search, requisition, survey, or information received under an agreement for exchange or avoidance of double taxation. Where a return has been filed for the relevant assessment year, the total income declared must not exceed fifty lakh rupees.

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