https://www.taxtmi.com/manuals?id=4790 Section 245MA defines Specified Conditions to include persons subject to detention orders under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (with specified exceptions), persons prosecuted and convicted under listed criminal statutes, persons prosecuted by an income-tax authority for offences or enforcement of civil liability (and convicted), and persons notified under the Special Court (Transactions in Securities) Act, with a catch-all for other prescribed conditions. en-us Fri, 06 Sep 2024 11:43:00 +0530 Wed, 06 Nov 2024 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4790 Section 245MA defines Specified Conditions to include persons subject to detention orders under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (with specified exceptions), persons prosecuted and convicted under listed criminal statutes, persons prosecuted by an income-tax authority for offences or enforcement of civil liability (and convicted), and persons notified under the Special Court (Transactions in Securities) Act, with a catch-all for other prescribed conditions. Manuals Income Tax Fri, 06 Sep 2024 11:43:00 +0530 https://www.taxtmi.com/manuals?id=4790