Section 4(3) in The Voluntary Disclosure Of Income And Wealth Act, 1976
(3)Any person, who has made a declaration under subsection (1) of section 3 in respect of his income, or as a representative assessee in respect of the income of any other person, shall not be entitled to make any other declaration under that sub-section in respect of his income or, as the case may be, the income of such other person, and any such other declaration, if made, shall be deemed to be void.
