Voluntary Disclosure of Income and Wealth Act, 1976
2. Definition.-
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.