https://www.taxtmi.com/acts?id=43640 Clause 96 excludes from the Direct Tax Vivad se Vishwas Scheme tax arrears arising from search based assessments, pre declaration prosecutions, undisclosed foreign income or assets, and assessments based on information received under international agreements. It also bars persons subject to unresolved detention orders under the foreign exchange and anti smuggling law, persons prosecuted or convicted under specified serious criminal statutes, prosecutions by Income tax authorities for certain offences or civil enforcement, and persons notified under the Special Court for securities offences. en-us Tue, 23 Jul 2024 16:01:30 +0530 Fri, 26 Jul 2024 18:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43640 Clause 96 excludes from the Direct Tax Vivad se Vishwas Scheme tax arrears arising from search based assessments, pre declaration prosecutions, undisclosed foreign income or assets, and assessments based on information received under international agreements. It also bars persons subject to unresolved detention orders under the foreign exchange and anti smuggling law, persons prosecuted or convicted under specified serious criminal statutes, prosecutions by Income tax authorities for certain offences or civil enforcement, and persons notified under the Special Court for securities offences. Act-Rules Bills Tue, 23 Jul 2024 16:01:30 +0530 https://www.taxtmi.com/acts?id=43640