law: Voluntary Disclosure of Income and Wealth Act, 1976
  
  12. Secrecy of declaration.-
  (1)
  
  All particulars contained in a declaration made under sub-section (1) of
  
  section 3 shall be treated as confidential and, notwithstanding anything
  
  contained in any law for the time being in force, no court or any other
  
  authority shall be entitled to require any public servant or the declarant to
  
  produce before it any such declaration or any part thereof or to give any
  
  evidence before it in respect thereof.
  (2)
  
  No public servant shall disclose any particulars contained in any such
  
  declaration except to any officer employed in the execution of any of the Acts
  
  mentioned in sub-section (1) of section 8, or the Wealth-tax Act, or to any
  
  officer appointed by the Comptroller and Auditor-General of India or the Board
  
  to audit income-tax receipts or refunds.
  (3)
  
  The provisions of sub-sections (1) and (2) shall apply in relation to all
  
  documents and particulars relating to the investment in the securities referred
  
  to in sub-section (3) of section 3 (including the payment of interest on such
  
  securities) as they apply in relation to the declaration made under sub-section
  
  (1) of that section and the particulars contained therein.