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<h1>Non applicability of dispute resolution scheme excludes cases involving foreign assets, prosecutions, certain searches and detentions.</h1> The Scheme does not apply to tax arrears or specified tax arising from searches, requisitions or surveys, to assessments based on information under international agreements, to undisclosed foreign income or assets, to cases where prosecution was instituted before the declaration, to persons subject to specified detention orders until revocation or setting aside conditions are met, to persons prosecuted or convicted under specified penal statutes or notified under the Special Court Act; the Chapter also defines terms and prescribes declaration, payment, immunity, refund and governmental powers.