| (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
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