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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax immunity under foreign assets disclosure scheme covers valid declarations, further penalty, and prosecution for declared income or assets.</h1> A declarant making a valid declaration under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026, and paying the amount due under the Scheme, is granted immunity from any further tax or penalty and from prosecution under the Black Money Act for the income or asset declared. The immunity applies to the previous year ending on 31 March 2026 or any earlier previous year and overrides anything contained in the said Act.

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