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Scheme not to apply to certain persons.

Section 196 - Act - THE INCOME DECLARATION SCHEME , 2016 - Finance Act - Section 196 - 196. The provisions of this Scheme shall not apply- (a) to any person in respect of whom an order of detention has been made under the Conservation of Foreign Exch .....

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e 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or (ii) such order of detention, being an order to which the provisions of section 9 of the said Act apply, has not been revoked before the ex .....

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to which the provisions of section 12A of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the first review under sub-section (3) of that section, or on the basis of the report of the Advisory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

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XVII of the Indian Penal Code, the Narcotic Drugs and Psychotropic Substances Act, 1985, (61 of 1985) the Unlawful Activities (Prevention) Act, 1967 (37 of 1967) and the Prevention of Corruption Act, 1988;(49 of 1988) (c) to any person notified unde .....

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me and Assets) and Imposition of Tax Act, 2015; (22 of 2015) (e) in relation to any undisclosed income chargeable to tax under the Incometax Act for any previous year relevant to an assessment year prior to the assessment year beginning on the 1st da .....

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