https://www.taxtmi.com/manuals?id=1427 Persons are ineligible for dispute resolution where an order of detention under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 has been made and not revoked or set aside according to the statutory review or Advisory Board procedures. Ineligibility also arises from conviction for offences under specified penal statutes, prosecution instituted by an income-tax authority for offences under the Income-tax Act or the Indian Penal Code or for enforcement of civil liability, notification under the Special Court Act, or initiation of proceedings under the Black Money Act for the relevant assessment year. en-us Sat, 23 Jan 2016 12:06:00 +0530 Tue, 06 Aug 2024 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1427 Persons are ineligible for dispute resolution where an order of detention under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 has been made and not revoked or set aside according to the statutory review or Advisory Board procedures. Ineligibility also arises from conviction for offences under specified penal statutes, prosecution instituted by an income-tax authority for offences under the Income-tax Act or the Indian Penal Code or for enforcement of civil liability, notification under the Special Court Act, or initiation of proceedings under the Black Money Act for the relevant assessment year. Manuals Income Tax Sat, 23 Jan 2016 12:06:00 +0530 https://www.taxtmi.com/manuals?id=1427