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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Voluntary disclosure definitions clarify who qualifies as a declarant and applicable income and wealth tax law references.</h1> Definitions allocate primary terms for the Voluntary Disclosure Scheme: declarant means the person making the declaration under the Scheme, and any terms not defined in the Scheme take their meanings from the Income tax Act and the Wealth tax Act, creating a cross reference to those statutes for statutory expressions.

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