Section 9 in The Voluntary Disclosure Of Income And Wealth Act, 1976
9. Voluntarily disclosed income not to affect finality of completed assessments, etc.
The declarant shall not be entitled, in respect of the voluntarily disclosed income or any amount of income-tax paid thereon, to reopen any assessment or reassessment made under any of the Acts mentioned in sub-section (1) of section 8 or claim any set off or relief in any appeal, reference or other proceeding in relation to any such assessment or reassessment.
