Section 71:
Chapter not to apply to certain persons.
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of the said Act do not apply, has not been revoked on the report of the Advisory Board under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apply, has not been revoked before the expiry of the time for, or on the basis of, the review under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
Act apply, has not been revoked before the expiry of the time for, or on the basis of, the first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 punishable 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, 1988 (49 of 1988);
(c) to any person notified under section 3 of the Special Court (Trial of Offences Relating to
Transactions in Securities) Act, 1992 (27 of 1992).
(d) in relation to any undisclosed asset located outside India which has been acquired 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 or section 148 or
section 153A or section 153C of the Income-tax Act has been issued in respect of such
assessment year and the proceeding is pending before the Assessing Officer; or
(ii) where a search has been conducted under section 132 or requisition 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 under section 153A or under section 153C of the said Act for an
assessment year relevant to any previous year prior to such previous year has not been issued and
the time for issuance of such notice has not expired; or
(iii) where any information has been received by the competent authority under an agreement
entered into by the Central Government under section 90 or section 90A of the Income-tax Act in
respect of such undisclosed asset.
Explanation.—For the purpose of this sub-clause asset shall include a bank account whether
having any balance or not.