Declaration inadmissible in evidence against declarant; limited shield preserves certain penalties and prosecution risks in tax law.

Clause 189 establishes that a declaration under the Income Declaration Scheme is not admissible in evidence against the declarant for penalties or prosecution under the Income tax Act or the Wealth tax Act, except for the penalty expressly leviable under the Scheme; the Scheme prescribes a tax on declared undisclosed income, an additional cess and penalty, procedural filing requirements, non inclusion of declared income in total income, non refundability of declarations, wealth tax exemption on specified assets, and rulemaking and difficulty removal powers for implementation.

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