(7)Notwithstanding anything contained in this section, any arrears of tax due from a person residing outside India may be recovered also in accordance with the provisions of this Act from any assets of such person which are or may at any time come within India.] [Inserted by Act 46 of 1964, Section 21 (w.e.f. 1.4.1965). ][CHAPTER V-A] [ Inserted by Act 41 of 1975, Section 93 (w.e.f. 1.4.1976).] Settlement Of Cases[22-A. Definitions.-In this Chapter, unless the context otherwise requires,¬-(a)"Bench" means a Bench of the Settlement Commission;](b)[ "case" means any proceeding for assessment under this Act, of any person in respect of any assessment year or assessment years which may be pending before an Assessing Officer on the date on which an application under sub-section (1) of section 22-C is made: [ Substituted by Act 22 of 2007, Section 84, for Clause (b)(w.e.f. 1.6.2007).]Provided that-(i)a proceeding for assessment or re-assessment under section 17;(ii)a proceeding for making fresh assessment in pursuance of an order under section 23-A or section 24 or section 25, setting aside or Cancelling an assessment;(iii)a proceeding for assessment or re-assessment which may be initiated on the basis of a search under section 37-A or requisition under section 37-B, shall not be a proceeding for assessment for the purposes of this clause.Explanation.-For the purposes of this clause-(i)a proceeding for assessment or re-assessment referred to in clause (i) of the proviso shall, in case where a notice under section 17 is issued but not on the basis of search under section 37-A or requisition under section 37-B, be deemed to have commenced from the date on which a notice under section 17 is issued;(ii)a proceeding for making fresh assessment referred to in clause (ii) of the proviso shall be deemed to have commenced from the date on which the order under section 23-A or section 24 or section 25, setting aside or cancelling an assessment was passed;(iii)a proceeding for assessment or re-assessment referred to in clause (iii) of the proviso shall be deemed to have commenced on the date of initiation of the search under section 37-A or requisition under section 37-B;(iv)a proceeding for assessment for an assessment year, other than the proceeding of assessment or re-assessment referred to in clause (i) or clause (ii) or clause (iii) of the proviso, shall be deemed to have commenced from the 1st day of the assessment year and concluded on the date on which the assessment is made;](c)[ "Chairman" means the Chairman of the Settlement Commission; [ Substituted by Act 22 of 2007, Section 84, for Clause (b)(w.e.f. 1.6.2007).](d)"Member" means a Member of the Settlement Commission, and includes the Chairman and a Vice-Chairman;(e)"Settlement Commission" means the Income-tax Settlement Commission constituted under section 245-B of the Income-tax Act;(f)"Vice-Chairman" means a Vice-Chairman of the Settlement Commission ][and includes a Member who is senior amongst the Members of a Bench] [ Inserted by Act 22 of 2007, Section 84 (w.e.f. 1.6.2007).];(g)[ "Wealth-tax authority" means an income-tax authority specified in section 116 of the Income-tax Act who is treated as a wealth-tax authority under section 8.] [ Substituted by Act 22 of 2007, Section 84, for Clause (b)(w.e.f. 1.6.2007).]
