Section 2 in The Voluntary Disclosure Of Income And Wealth Act, 1976
2. Definitions.
In this Act, unless the context otherwise requires,-(a)(i)"Gold (Control) Act" means the Gold (Control) Act, 1968;(45 of 1968.)(ii)"Income-tax Act" means the Income-tax Act, 1961; (43 of 1961.)(iii)"Wealth-tax Act" means the Wealth-tax Act, 1957; (27 of 1957.)(b)all other words and expressions used in this Act but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.
