The scheme is called ‘Assets Declaration Ordinance, 2019.’ It includes the Benami Act – which propels declaration of all Benami assets, FED, and sales tax – something which was missing in PMLN’s last amnesty scheme.
Compels people to put cash in bank accounts
Requires tax return filing
Higher valuation & rates
Asks for foreign assets to be liquidated and the money to be remitted to Pakistan via banking channels
Tax Rate
Benami (Undeclared) Assets

The scheme has put a tax of 5% on Benami Assets (domestic real estate excluded) if declared before or on June 30 conditioned with liquidation and repatriation of assets into Pakistan.
The rate will increase to 10% after the given date and to 20% after September 30.
Those who want to keep their whitened money abroad will be charged a 6 percent tax.
The defaulters would be dealt with an iron hand after the end of this year. Domestic Real Estate.

The scheme allows whitening of the undeclared domestic properties against just one percent of the tax. The tax will be 2% for declarations between June 30 to September 30 and will double down to 4% between September 30 to December 30. A three percent tax will be charged on the undisclosed sales. Any Other Assets

It shall be 7.5% of the prescribed value.
So, Who Qualifies to Avail This Opportunity?
As per the document, all companies and individuals qualify for this scheme except:

Public officer holders since January 2000, their spouses, children, siblings or lineal ascendant or descendants
Proceed derived from the commission of a criminal offense.
Those having cases pending before a court of law with the exception of older pending litigation.