Section 7(3) in The Voluntary Disclosure Of Income And Wealth Act, 1976
(3)Any arrears in respect of the amount required to be invested by the declarant in the securities referred to in sub-section (3) of section 3 shall be recoverable in accordance with the provisions of sub-section (2) as if such arrears were arrears. of income-tax and the amount so recovered shall be utilised fox the purchase of such securities in the name of the declarant.
