Section 14(5B) in The Voluntary Disclosure Of Income And Wealth Act, 1976
(5B)The provisions of the Income-tax Act and any rules made thereunder shall, so far as may be, apply to the interest payable under sub-section (5A) as if such interest were interest payable under sub-section (2) of section 220 of that Act.] [Inserted by Act 29 of 1977, s.38 (w.e.f. 1-4-1976) ]
