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of <h1>Income Disclosure Scheme 1997 Excludes Detainees, Prosecuted Individuals Under Finance Act Section 78 and Specific Laws.</h1> The Voluntary Disclosure of Income Scheme, 1997, as outlined in Section 78 of the Finance Act, 1997, excludes certain individuals from its application. It does not apply to persons detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, unless specific revocations or court orders have occurred. Additionally, individuals prosecuted under certain sections of the Indian Penal Code, the Narcotic Drugs and Psychotropic Substances Act, the Terrorists and Disruptive Activities (Prevention) Act, the Prevention of Corruption Act, or those notified under the Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992, are excluded.
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