Section 15(5A)(a) in The Voluntary Disclosure Of Income And Wealth Act, 1976
(a)who has not paid, in accordance with the provisions of section 5,the wealth-tax chargeable in respect of the net wealth for the assessment year or years for which the declaration has been made; of (b) who has not invested in the securities referred to in sub-section of section 3 within the time specified in subsection (4) of section 5 the sum specified in sub-section (6); or