Scheme not to apply in certain cases.

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....4 or section 147 or section 153A or section 153C of the Income-tax Act on the basis of search initiated under section 132 or section 132A of the Income-tax Act; (ii) relating to an assessment year in respect of which prosecution has been instituted on or before the date of filing of declaration; (iii) relating to any undisclosed income from a source located outside India or undisclosed asset l....

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....on, being an order to which the provisions of section 9 of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the review under sub-section (3) of section 9, or on the report of the Advisory Board under section 8, read with sub-section (2) of section 9, of the said Act; or (iii) such order of detention, being an order to which the provisions of section....

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.....), has been instituted on or before the filing of the declaration or such person has been convicted of any such offence punishable under any of those Acts; (d) to any person in respect of whom prosecution has been initiated by an Income-tax authority for any offence punishable under the provisions of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023.) or for the purpose of enforcement of any civil l....

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....", "last date", "specified date" and "tax arrear"; (b) the provisions relating to the amount payable by the declarant; (c) the provisions relating to the particulars to be furnished in the form of declaration; (d) the provisions relating to the time and manner of payment of tax arrear; (e) the provisions relating to immunity from initiation of proceedings in respect of offence and impositi....