Who is a ‘specified person’?

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..... om an order of detention has been made under the 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of detention, being an order to which the provisions of section 9 or section 12A of the said Act do not apply, has been revoked on the report of the Advisory Board under section 8 of the said Act or before the receipt of the report of the .....

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..... of competent jurisdiction; B. he is not a person 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, (45 of 1860) Unlawful Activities (Prevention) Act, 1967(37 of 1967) Narcotic Drugs and Psychotropic Substances Act, 1985(61 of 1985) Prohibition of Benami Transactions Act, 1988 (45 of 1988) Preventi .....

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..... not a person in respect of whom proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 have been initiated for the assessment year for which resolution of dispute is sought as per rule 44DAD of Income Tax Rules, 1962. (II) such other conditions, as may be prescribed. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commen .....

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