Section 196 - Scheme not to apply to certain persons.

Exclusions from declaration scheme: detention, specified prosecutions and undisclosed foreign income barred from relief under the scheme.

The Income Declaration Scheme excludes persons detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act unless detention orders are revoked or set aside, persons facing prosecution for specified serious offences, notified persons under the Special Court for securities transactions, and assets chargeable under the Black Money Act. It also bars declarations for undisclosed income chargeable under the Income-tax Act for prior years where assessment proceedings, statutory notices, searches, requisitions, surveys, or information received under tax information exchange agreements are in play.