Voluntary Disclosure of Income and Wealth Act, 1976

9. Voluntarily disclosed income not to affect finality of completed assessments, etc...-

The declarant shall not be entitled, in respect of the voluntarily disclosed income or any amount of income-tax paid thereon, to reopen any assessment or re-assessment made under any of the Acts mentioned in sub-section (1) of section 8 or claim any set off or relief in any appeal, reference or other proceeding in relation to any such assessment or reassessment.