Definitions.
Definitions.
201. (1) In this Scheme, unless the context otherwise requires,—
| (a) | "declarant" means a person making a declaration under section 202; | |
| (b) | "designated authority" means an officer not below the rank of a Commissioner of Income-tax and notified by the Principal Chief Commissioner 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, means the whole or so much of the net wealth as is relatable to the disputed tax; | |
| (f) | "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961); | |
| (g) | "specified tax" means a tax— |
| (i) | the determination of which is in consequence of or validated by any amendment made to the Income-tax Act or the Wealth-tax Act with retrospective effect and relates to a period prior to the date on which the Act amending the Income-tax Act or the Wealth-tax Act, as the case may be, received the assent of the President; and | |
| (ii) | a dispute in respect of such tax is pending as on the 29th day of February, 2016; |
| (h) | "tax arrear" means, the amount of tax, interest or penalty determined under the Income-tax Act or the Wealth-tax Act, in respect of which appeal is pending before the Commissioner of Income-tax (Appeals) or the Commissioner of Wealth-tax (Appeals) as on the 29th day of February, 2016; | |
| (i) | "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.