https://www.taxtmi.com/acts?id=53593 For the purpose of rules 196 to 198, specified order in relation to a dispute under section 379 includes a draft order, an objected-to intimation, an assessment or reassessment order, an order enhancing assessment or reducing loss, and certain orders under section 398 subject to monetary, return-filing, income-limit, and source-based exclusions. Specified conditions for an applicant under section 379 exclude persons covered by detention, prosecution, conviction, special court notification, or Black Money Act proceedings. A specified person is one who fulfills those specified conditions. en-us Sat, 21 Mar 2026 09:35:08 +0530 Tue, 07 Apr 2026 17:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53593 For the purpose of rules 196 to 198, specified order in relation to a dispute under section 379 includes a draft order, an objected-to intimation, an assessment or reassessment order, an order enhancing assessment or reducing loss, and certain orders under section 398 subject to monetary, return-filing, income-limit, and source-based exclusions. Specified conditions for an applicant under section 379 exclude persons covered by detention, prosecution, conviction, special court notification, or Black Money Act proceedings. A specified person is one who fulfills those specified conditions. Act-Rules Income Tax Sat, 21 Mar 2026 09:35:08 +0530 https://www.taxtmi.com/acts?id=53593