https://www.taxtmi.com/acts?id=21319 The Income Declaration Scheme excludes persons detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act unless detention orders are revoked or set aside, persons facing prosecution for specified serious offences, notified persons under the Special Court for securities transactions, and assets chargeable under the Black Money Act. It also bars declarations for undisclosed income chargeable under the Income-tax Act for prior years where assessment proceedings, statutory notices, searches, requisitions, surveys, or information received under tax information exchange agreements are in play. en-us Fri, 06 May 2016 18:54:41 +0530 Wed, 03 May 2017 14:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21319 The Income Declaration Scheme excludes persons detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act unless detention orders are revoked or set aside, persons facing prosecution for specified serious offences, notified persons under the Special Court for securities transactions, and assets chargeable under the Black Money Act. It also bars declarations for undisclosed income chargeable under the Income-tax Act for prior years where assessment proceedings, statutory notices, searches, requisitions, surveys, or information received under tax information exchange agreements are in play. Act-Rules F. Acts / Amendment Acts Fri, 06 May 2016 18:54:41 +0530 https://www.taxtmi.com/acts?id=21319