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....sioner for the purposes of this Scheme; (c) "disputed income", in relation to an assessment year, means the whole or so much of the total income as is relatable to the disputed tax; (d) "disputed tax" means the tax determined under the Income-tax Act, or the Wealth-tax Act, which is disputed by the assessee or the declarant, as the case may be; (e) "disputed wealth", in relation to an assess....

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....fore the Commissioner of Income-tax (Appeals) or the Commissioner of Wealth-tax (Appeals) as on the 29th day of February, 2016; (h) "Wealth-tax Act" means the Wealth-tax Act, 1957 (27 of 1957). (2) All other words and expressions used herein but not defined and defined in the Income-tax Act or the Wealth-tax Act, as the case may be, shall have the meanings respectively assigned to them in thos....