Section 14(5)(b) in The Voluntary Disclosure Of Income And Wealth Act, 1976

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Union of India - Subsection

Section 14(5)(b) in The Voluntary Disclosure Of Income And Wealth Act, 1976

(b)where the declarant has furnished a return in respect of the total income of that year and no assessment has been made in pursuance of such return, the tax payable on the aggregate of the total income returned and the income declared under sub-section (1) for that year as if such aggregate were the total income, as reduced by the tax payable on the basis of the total income returned;

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Union of India - Subsection

Section 14(5)(b) in The Voluntary Disclosure Of Income And Wealth Act, 1976