Section 15(6) in The Voluntary Disclosure Of Income And Wealth Act, 1976
(6)The sum referred to in sub-section (5), shall be,-(a)where the declaration has been made in respect of one assessment year, a sum equal to two and a half per cent. of the amount of net wealth declared under clause (a) of sub-section (1), Or, as the case may be, the value declared under clause (b) of that sub-section;(b)where the declaration has been made in respect of more than one assessment year, a sum equal to two and a half per cent of the net wealth declared under clause (a) of sub-section (1), or, as the case may be, the value declared under clause (b) of that subsection, in respect of the last of such assessment years.
