Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 22(3)] [Section 22] [Entire Act] Union of India - Subsection Section 22(3)(a) in The Voluntary Disclosure Of Income And Wealth Act, 1976 (a)In the case of a declarant, being a company, at the rate of 60 per cent. of the voluntarily disclosed income.