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<h1>Scheme excludes tax arrears and taxpayers involved in post-search assessments, prosecutions, foreign asset concealment or certain serious crimes</h1> The Scheme does not apply to tax arrears tied to assessments made after search or seizure, assessments where prosecution was instituted before filing, undisclosed foreign income or assets, or assessments based on information received under tax treaties; to persons subject to detention orders under the foreign exchange/smuggling statute unless such orders have been properly revoked or set aside; to persons prosecuted for or convicted of offences under specified serious criminal statutes (terrorism, narcotics, benami, corruption, money-laundering); to persons prosecuted by income-tax authorities under the Bharatiya Nyaya Sanhita or for enforcing civil liabilities before filing; or to persons notified under the securities special-court statute.