Amendment status not verified — confirm the current text below against the official source.
Eligibility of Settlement :- Subject to the other provisions of this Act an applicant shall be eligible to make an application for settlement of assessment order revisional order, reassessment order, penalty or interest in dispute in respect of any period, for which an assessment has been made, under the relevant Act and an appeal or revision relating thereto is pending, on the 31st March, 2001 before any appellate authority or revisional authority as the case may be.