Section 16(5)(a) in The Voluntary Disclosure Of Income And Wealth Act, 1976

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Union of India - Subsection

Section 16(5)(a) in The Voluntary Disclosure Of Income And Wealth Act, 1976

(a)which has been seized or confiscated under the Customs Act, 1962 (52 of 1962.) or the Gold (Control) Act, before the declaration under sub-section (1) of section 3 or, as the case may be, under sub-section (1) of section 15, is made; or

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Union of India - Subsection

Section 16(5)(a) in The Voluntary Disclosure Of Income And Wealth Act, 1976