Manner of making declaration.

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....cation referred to in sub-section (1) shall be made electronically, so as to verify that-- (a) the assessee making the declaration is an eligible assessee; and (b) the declaration of income or assets is in accordance with the provisions of this Scheme. (3) The declaration made under sub-section (1) shall be deemed to be invalid, if -- (a) any material particular furni....

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....ion by an assessee in respect of undisclosed foreign income or undisclosed 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 circumsta....

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....ney (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 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 I....