Can the benefit of the Vivad se Vishwas be availed, if a search and seizure action by the Income-tax Department has been initiated against a taxpayer?

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..... Income Tax - Frequently Asked Questions (FAQs) - Income Tax - Manuals - Ans. ​Case where the tax arrears relate to an assessment made under section 143(3) or section 144 or section 1 .....

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..... ning 3 assessments, disputed tax is more than five crore rupees in each year, declaration can be filed for 4 assessments where disputed tax is five crore rupees or less in each year. - Manuals - R .....

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