https://www.taxtmi.com/acts?id=38630 The Act excludes from its scheme tax arrears connected to search based or information based assessments, undisclosed foreign income or assets, and cases where prosecution has been instituted; it also excludes persons subject to unresolved detention orders under foreign exchange and smuggling laws and those prosecuted or convicted under specified serious offence statutes or prosecutions initiated by income tax authorities. en-us Wed, 18 Mar 2020 16:31:59 +0530 Tue, 28 Oct 2025 12:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38630 The Act excludes from its scheme tax arrears connected to search based or information based assessments, undisclosed foreign income or assets, and cases where prosecution has been instituted; it also excludes persons subject to unresolved detention orders under foreign exchange and smuggling laws and those prosecuted or convicted under specified serious offence statutes or prosecutions initiated by income tax authorities. Act-Rules Direct Taxes Wed, 18 Mar 2020 16:31:59 +0530 https://www.taxtmi.com/acts?id=38630