Section 4(a) in The Voluntary Deposits (Immunities and Exemptions) Act, 1991
(a)the deposit shall not be taken into account for the purpose of any proceeding under the Income-tax Act, 1961 and, in particular the depositor shall not be entitled to claim any set-off or relief in any assessment, re-assessment, appeal, reference or other proceeding under that Act or to re-open any assessment or re-assessment made under that Act on the ground that he has made such deposit;
