The debtor may not be declared exempt from:

(a) alimony payments;
(b) payment of arrears hidden from tax authorities within one year preceding the moment of declaring bankrupt;
(c) liabilities arising from injuries inflicted to health and life;
(d) liabilities arising from compensation of damage caused by criminal offense.

There are a number of grounds where the debtor shall not be exempted of certain liabilities as well.

Source: Iravaban.net