Voluntary Deposits (Immunities and Exemptions) Act, 1991
1. Notwithstanding anything contained in any other law for the time being in force,-- (a) no person, who has made a deposit with the National Housing Bank in accordance with the scheme, shall be required to disclose, for any purpose whatsoever, the nature and source of the deposit; (b) no inquiry or investigation shall be commenced against any person under any such law on the ground that he has made the deposit; (c) the fact that a person has made the deposit shall not be taken into account and shall be inadmissible as evidence in any proceedings relating to any offence or the imposition of any penalty under any such law.
2. Nothing in sub-section (1) shall apply in relation to prosecution for any offence punishable under Chapter IX or Chapter XVII of the Indian Penal Code, (45 of 1860) the Narcotic Drugs and Psychotropic Substances Act, 1985, (61 of 1985). the Terrorist and Disruptive Activities (Prevention) Act, 1987, (28 of 1987) the Prevention of Corruption Act, 1988 (49 of 1988) or for the purpose of enforcement of any civil liability.