Direct Tax Vivad Se Vishwas Scheme, 2024

Section - 96 - Scheme not to apply in certain cases

Scheme not to apply in certain cases.

96. The provisions of this Scheme 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 147 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;
(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 outside India or undis .... To read the full section download the app from Google Play store