# 70 Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
The provisions of Chapter XV of the Income-tax Act relating to liability in special cases and of section 189 of that Act or of Chapter V of the Wealth-tax Act, 1957 (27 of 1957)relating to liability to assessment in special cases shall, so far as may be, apply in relation to proceeding sunder this Chapter as they apply in relation to proceedings under the Income-tax Act or, as the case may be, the Wealth-tax Act.
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TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS
66
Tax in respect of voluntarily disclosed asset not refundable67
Declaration not admissible in evidence against declarant68
Declaration by misrepresentation of facts to be void69
Exemption from wealth-tax in respect of assets specified in declaration71
Chapter not to apply to certain persons72
Removal of doubts
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