Declaration by declarant.

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....asset referred to in section 117, where-- (a) he has failed to furnish a return under section 139 of the Income-tax Act, 1961 (43 of 1961); or (b) he has failed to disclose such asset or income, in a return of income furnished by him under the Income-tax Act, 1961 (43 of 1961) before the date of commencement of this Scheme; or (c) such asset or income has escaped assessm....

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....closed assets located outside India; (d) the provisions relating to the amount payable by the declarant, including the rate of tax, penalty or fee payable, subject to specified monetary thresholds and conditions; (e) the provisions relating to the manner, form and verification of the declaration and the circumstances in which such declaration shall be deemed invalid; (f)....

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....t, 2015, subject to fulfilment of the conditions of the Scheme; (j) the provisions relating to cases to which the Scheme shall not apply, including cases involving proceeds of crime or completed assessments under the Prevention of Money-laundering Act, 2002 and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; (k) the provisions relating to ....