Section 7(a) in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
(a)in respect of tax arrear,—(i)relating to an assessment year in respect of which an assessment has been made under sub-section (3) of section 143 or section 144 or section 153A or section 153C of the Income-tax Act on the basis of search initiated under section 132 or section 132A of the Income-tax Act, if the amount of disputed tax exceeds five crore rupees;(ii)relating to an assessment year in respect of which prosecution has been instituted on or before the date of filing of declaration;(iii)relating to any undisclosed income from a source located outside India or undisclosed asset located outside India;(iv)relating to an assessment or reassessment made on the basis of information received under an agreement referred to in section 90 or section 90A of the Income-tax Act, if it relates to any tax arrear;
