Section 3(2)(ii) in The Voluntary Disclosure Of Income And Wealth Act, 1976

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Union of India - Subsection

Section 3(2)(ii) in The Voluntary Disclosure Of Income And Wealth Act, 1976

(ii)where any books of account, other documents, money, bullion, jewellery or other valuable articles or things belonging to the person making the declaration under sub-section (1) (hereafter in this section, in sections 4 to 13 and in the Schedule referred to as the declarant) have been seized as a result of any search under section 132 of the Income-tax Act or under section 37A of the Wealth-tax Act, the income in respect of the previous year in which such search was made or any earlier previous year.

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Union of India - Subsection

Section 3(2)(ii) in The Voluntary Disclosure Of Income And Wealth Act, 1976