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[Cites 0, Cited by 0] [Section 4(2)] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(2)(a) in The Voluntary Disclosure Of Income And Wealth Act, 1976

(a)where the declarant is an individual, by the individual himself; where such individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;