(1) This dinance may be called the Voluntary Disclosure of Income and Wealth Ordinance, 1975.
Short title, extent and commencement.
(2) It extends to the whole of India.
(3) It shall come into force at once.
(665) 666 THE GAZETTE OF INDIA EXTRAORDINARY [PAKT » - 2, In this Ordinance, unless the context otherwise requires,—Definitions.
(a) (i) "Income-tax Act" means the Income-tax Act, 1961; 43 of 1961.
(ii) "Wealth-tax Act" means the Wealth-tax Act, 1957; 27 of 1957.
(fa) all other words and expressions used in this Ordinance but not defined and denned in the Income-tax Act shall have the meanings respectively assigned to them in that Act.