Scheme exclusion for cases involving search-based assessments, prosecutions, foreign assets, detention orders, and specified offences applies. The Scheme excludes its applicability to tax arrears tied to assessments based on search actions, prosecutions instituted before declaration filing, undisclosed foreign income or assets, and assessments based on information from international exchange agreements. It also excludes persons subject to detention orders under the foreign exchange and anti smuggling law that remain unrevoked or unset aside, persons prosecuted or convicted under specified serious criminal statutes, persons prosecuted by income tax authorities under the penal code or for civil enforcement, and persons notified under the special securities transactions court statute.