Scheme exclusion for proceeds of crime and already assessed foreign assets under the black money law. The Scheme excludes any income or asset that directly or indirectly represents proceeds of crime where proceedings are initiated or pending under the Prevention of Money-laundering Act, 2002. It also excludes any income or asset relating to an assessment year for which assessment proceedings have already been completed under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The provision limits the Scheme's coverage by removing assets linked to money-laundering proceedings and foreign income or assets already assessed under the black money law.