Section 11 in The Voluntary Disclosure Of Income And Wealth Act, 1976
11. Declaration not admissible in evidence against declarant.
Notwithstanding anything contained in any other law for the time being in force, nothing contained in any declaration made under sub section (1) of section 3 shall be admissible in evidence against the de clarant for the purpose of any proceeding relating to imposition of penalty or for the purposes of prosecution under any of the Acts mentioned in sub-section (1) of section 8 or the Wealth-tax Act.
