Voluntary disclosure permits any person to declare income with secrecy protections, subject to search-year limits and securities rules. Any person may make a declaration under the Ordinance and section 12's secrecy applies; Form A must show only assets representing declared income without stating nature or source. Multiple declarations by the same individual are permitted when they concern different taxable entities, but only one declaration should cover a given person's undisclosed income. Declarations cannot relate to the previous year in which a search and seizure occurred or earlier years, though declarations for subsequent years and separate seized-year declarations under another provision are possible. Seized cash may be adjusted toward declared tax only after the requisite seizure-order is passed. A firm's declaration under the seizure-linked provision covers only the firm's tax, partners being assessed normally. If half the tax is paid in cash, a bank guarantee or Government securities must secure the balance. Notified Government bonds purchased as required are non-negotiable and may pass to heirs or successors under law.