9911796707
TMI BlogScheme not to apply in certain cases.X X X X Extracts X X X X X X X X Extracts X X X X ..... or section 147 or section 153A or section 153C of the Income-tax Act on the basis of search initiated under section 132 or section 132A of the Income-tax Act; (ii) relating to an assessment year in respect of which prosecution has been instituted on or before the date of filing of declaration; (iii) relating to any undisclosed income from a source located outside India or undisclosed asset locate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to which the provisions of section 9 of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the review under sub-section (3) of section 9, or on the report of the Advisory Board under section 8, read with sub-section (2) of section 9, of the said Act; or (iii) such order of detention, being an order to which the provisions of section 12A of the said A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on or before the filing of the declaration or such person has been convicted of any such offence punishable under any of those Acts; (d) to any person in respect of whom prosecution has been initiated by an Income-tax authority for any offence punishable under the provisions of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023.) or for the purpose of enforcement of any civil liability under any law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear ; (b) the provisions relating to the amount payable by the declarant; (c) the provisions relating to the particulars to be furnished in the form of declaration; (d) the provisions relating to the time and manner of payment of tax arrear; (e) the provisions relating to immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases; (f) the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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