Direct Tax Vivad se Vishwas Act, 2020

Section - 9 - Act not to apply in certain cases

Act not to apply in certain cases

9. The provisions of this Act shall not apply-

(a)-in respect of tax arrear,-
(i)-relating to an assessment year in respect of which an assessment has been made under sub-section (3) of section 143 or section 144 or section 153A or section 153C of the Income-tax Act on the basis of search initiated under section 132 or section 132A of the Income-tax Act, if the amount of disputed tax exceeds five crore rupees;
(ii)-relating to an assessment year in respect of which prosecution has been instituted on or before the date of filing of declaration;
(iii)-relating to any undisclosed income from a source located outs .... To read the full section download the app from Google Play store