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Chapter not to apply to certain persons.

Section 71 - Acts - TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS - Other Direct Tax / Income Tax - Section 71 - 71. The provisions of this Chapter shall not apply- (a) to any person in respect of whom an order of detention has been made u .....

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not been revoked on the report of the Advisory Board under section 8 of the said Act or before the receipt of the report of the Advisory Board; or (ii) such order of detention, being an order to which the provisions of section 9 of the said Act apply .....

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h order of detention, being an order to which the provisions of section 12A of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the first review under sub-section (3) of that section, or on the basis of .....

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unishable under Chapter IX or Chapter XVII of the Indian Penal Code (45 of 1860), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), the Unlawful Activities (Prevention) Act, 1967 (37 of 1967), the Prevention of Corruption Act, 19 .....

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from income chargeable to tax under the Income-tax Act for any previous year relevant to an assessment year prior to the assessment year beginning on the 1st day of April, 2016- (i) where a notice under section 142 or sub-section (2) of section 143 .....

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tion has been made under section 132A or a survey has been carried out under section 133A of the Income-tax Act in a previous year and a notice under sub-section (2) of section 143 for the assessment year relevant to such previous year or a notice un .....

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