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VDI and Wealth Act, 1976-Sec. 14(1) & 15(1).

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..... isen in respect of declarations made u/s.14(1) and 15(1) of the Voluntary Disclosure of Income and Wealth Act, 1976 were considered and to obviate genuine hardships steps as under have been taken by t .....

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..... axes or the declarants had made the application to the Commissioner but the time was not extended because adequate security was not furnished or for any other reason. In such cases since sec.14(5A)/15 .....

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