Section 20(2) in The Voluntary Disclosure Of Income And Wealth Act, 1976
(2)Without prejudice to the generality of the foregoing power, such rules may provide for,-(a)the form in which a declaration may be made under sub-section (1) of section 3 and the manner in which it may be verified,(b)the form in which a declaration may be made under sub-section (1) of section 14 and the manner in which it may be verified;(c)the form in which a declaration may be made under sub-section (1) of section 15 and the manner in which it may be verified.
