Voluntary Disclosure of Income and Wealth Act, 1976
In this Act, unless the context otherwise requires,--
(a) (i) "Gold (Control) Act" means the Gold (Control) Act, 1968(45 of 1968);
(ii) "Income-tax Act" means the Income-tax Act, 1961(43 of 1961) ;
(iii) "Wealth-tax Act" means the Wealth-tax Act, 1957(27 of 1957);
(b) all other words and expressions used in this Act but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.