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[Cites 0, Cited by 0] [Section 15(1)] [Section 15] [Entire Act]

Union of India - Subsection

Section 15(1)(ii) in The Voluntary Disclosure Of Income And Wealth Act, 1976

(ii)nothing contained in clause (b) shall apply in relation to so much of the value of such assets as has been assessed in any assessment for the relevant assessment year made by the Wealth-tax Officer before the date on which the declaration under this sub-section is made.