Grant of immunity from penalty and prosecution.

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.... declaration under this Scheme and pays any amount, whether as tax, fee or otherwise, as the case may be, in accordance with the provisions of this Scheme, shall be granted immunity from the levy of any further tax or penalty and also from prosecution under the said Act in respect of income or asset so declared, for the previous year ending on the 31st March, 2026 or any earlier previous year. ....

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....ount 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) the provisions relating to electronic verification of declarations, determination ....