Section 17 in The Voluntary Disclosure Of Income And Wealth Act, 1976
17. Applicability of certain provisions of Income tax Act and of Chapter V of Wealth tax Act.
The provisions of Chapter XV of the Income-tax Act relating to liability in special cases and of section 189 of that Act or of Chapter V of the Wealth-tax Act relating to liability to assessment in special cases shall, so far as may be, apply in relation to proceedings under this Act as they apply in relation to proceedings under the Income-tax Act or, as the case may be, the Wealth-tax Act.
