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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Income Declaration Scheme exclusions: specified criminal detentions and pending tax proceedings bar eligibility for voluntary disclosure under the scheme.</h1> The Income Declaration Scheme, 2016 provides a time-limited mechanism for voluntary disclosure of undisclosed income with specified tax, surcharge and penalty, non-refundability, filing procedures, and administrative rulemaking. The Scheme excludes persons detained under specified foreign exchange and smuggling detention orders not revoked or set aside, persons prosecuted for offences under certain penal and special statutes, persons notified under the securities special-court statute, undisclosed foreign income and assets chargeable under the Black Money Act, and undisclosed income for prior years where specified notices, searches, requisitions, surveys or international information exchange have occurred or assessment proceedings are pending.

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