Section 15(6)(b) in The Voluntary Disclosure Of Income And Wealth Act, 1976
(b)where the declaration has been made in respect of more than one assessment year, a sum equal to two and a half per cent of the net wealth declared under clause (a) of sub-section (1), or, as the case may be, the value declared under clause (b) of that subsection, in respect of the last of such assessment years.