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[Cites 0, Cited by 0] [Section 13(1)] [Section 13] [Entire Act]

Union of India - Subsection

Section 13(1)(a) in The Voluntary Disclosure Of Income And Wealth Act, 1976

(a)in respect of which the declarant has failed. to furnish a return under section 14 of the Wealth-tax Act for the assessment year commencing on the 1st day of April, 1975 or any earlier assessment year or years, or