Voluntary disclosure to Settlement Commission allows computation of additional wealth tax with aggregation and credit for tax paid. An assessee may apply to the Settlement Commission to disclose previously undisclosed wealth for settlement; the amendment prescribes calculation of the additional wealth-tax payable: for a single year, tax is computed depending on whether a return was furnished or an assessment made, then reduced by tax already paid to yield the additional amount; for multiple years, the single-year calculations are applied year wise and aggregated; and an application is barred while the assessee's books or documents are seized until the statutory waiting period expires.