Person "Not" eligible for dispute resolution - Income Tax - Ready Reckoner - Income Tax

Person Not eligible for dispute resolution [ Explanation to (a) of section 245MA ] Following are the person NOT eligible for resolution: - In respect of whom an order of detention has been made under Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974. Provided that- - (i) such order of detention, being an order to which the provisions of section 9 or section 12A of the said Act do not apply, has been revoked on the report of the Advisory Board under section 8 of the said Act or before the receipt of the report of the Advisory Board; or - (ii) such order of detention being an order to which the provisions of section 9 of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the review under section 9(3), or on the report of the Advisory Board under section 8, read with of section 9(2), of the said Act; or - (iii) such order of detention, being an order to which the provisions of section 12A of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the first review under sub-section (3) of the said section, or on the basis of the report of the Advisory Board under section 8, read with section 12A(6), of the said Act; or - (iv) such order of detention has not been set aside by a court of competent jurisdiction; In respect of whom prosecution has been instituted and has been convicted of any offence punishable under any of the following Acts: Indian Penal Code, 1980 Unlawful Activities (prevention) Act, 1967 Narcotic Drugs and Psychotropic Substances Act, 1985 Prohibition of Benami Transactions Act, 1988 Prevention of Money Laundering Act, 2002 Prevention of Corruption Act, 1988 In respect of whom prosecution has been initiated by an income-tax authority for any offence punishable under the provisions of this Act or the Indian Penal Code or for the purpose of enforcement of any civil liability under any law for the time being in force, or such person has been convicted of any such offence consequent upon the prosecution initiated by an Income-tax authority; or Who is notified under section 3 of the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992; or Proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 have been initiated for the AY for which resolution of dispute is sought.