Voluntary disclosure immunity prevents penalty proceedings when full disclosure, tax payment, and cooperation occur. Direction that Wealth-tax officers shall not initiate or impose penalty proceedings for concealment or inaccurate particulars for assessment years up to and including assessment year 1985-86 where a person, prior to detection, voluntarily and in good faith made a full and true disclosure of net wealth within the prescribed period, paid the tax on that net wealth by the cutoff date, and cooperated in any enquiry relating to assessment of the net wealth.