Pradhan mantri garib kalyan yojana

Or if for A.Y. 2014-15 and under scrutiny. Then can he also avail the Scheme

During scrutiny, you can directly offer to declare the same with Assessing Officer, if obliged can go ahead.

During IDS, 2016; many such cases were asked by officers to be declared and get solved.

Hello friends, Goverment of India have comes up with many Yojana's in India to help poor/garib peoples. The Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 (hereinafter ‘the Scheme’) has commenced on 17.12.2016 and is open for declarations upto 31.03.2017 as update on Officail site https://www.incometaxindia.gov.in/Communications/Circular/Circular12_2017.pdf

There are many other Sarkari Yojanas Which will help in different sectors. You have to take benefits from those Yojana's.