From BIP 110 wiki:
"   
    New output scriptPubKeys exceeding 34 bytes are invalid, unless the first opcode is OP_RETURN, in which case up to 83 bytes are valid.
    OP_PUSHDATA* payloads and witness stack elements exceeding 256 bytes are invalid, except for the redeemScript push in BIP16 scriptSigs.
    Spending undefined witness (or Tapleaf) versions (ie, not Witness v0/BIP 141, Taproot/BIP 341, or P2A) is invalid. (Creating outputs with undefined witness versions is still valid.)
    Witness stacks with a Taproot annex are invalid.
    Taproot control blocks larger than 257 bytes (a merkle tree with 128 script leaves) are invalid.
    Tapscripts including OP_SUCCESS* opcodes anywhere (even unexecuted) are invalid.
    Tapscripts executing the OP_IF or OP_NOTIF instruction (regardless of result) are invalid.
"

https://github.com/bitcoin/bips/blob/master/bip-0110.mediawiki

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