Section 14(6) in The Voluntary Disclosure Of Income And Wealth Act, 1976
(6)Where any tax is paid by the declarant [in accordance with the provisions of section 5, read with sub-section (5) or, as the case may be, in accordance with the provisions of sub-section (5A)], [Substituted by Act 29 of 1977, s.38 (w.e.f. 1-4-1976)] credit therefor shall be given to the declarant in the assessment made under the Indian Income-tax Act, 1922, (11 of 1922.) or, as the case may be, the Income-tax Act, in respect of his total income of the previous year or years.
