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Chapter not to apply to certain persons.

Section 71 - Act - 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 under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974: (52 of 1974) Provided that- (i) such order of detention, being an order to which the provisions of section 9 or section 12A of the said Act do not apply, has n .....

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order of detention, being an order to which the provisions of section 12A of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the first review under sub-section (3) of that section, or on the basis of the report of the Advisory Board under section 8, read with sub-section (6) of section 12A, of the said Act; or (iv) such order of detention has not been set aside by a court of competent jurisdiction; (b) in relation to prosecution for any offence pu .....

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