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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... oner 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 assessment year, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-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 those Acts. - Clauses 197 to 208 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... immunity from initiation of procedings in respect of an offence and imposition of penalty in certain cases; (f) the provisions relating to no refund of amount paid under the Scheme; (g) the provisions relating to other benefit, concession or immunity not to apply in other proceedings; (h) the provisions relating to non-applicability of the Tax Dispute Resolution Scheme, 2016 in certain cases; (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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