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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>Exclusion for corruption-derived income bars declarations under the income declaration scheme and renders them void.</h1> Declarations of undisclosed income derived from corrupt activities are excluded from the Income Declaration Scheme; such declarations constitute misrepresentation and are void under the Scheme, and the undisclosed income will be subject to the regular provisions of the Income-tax law as with other undisclosed income.

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