law: Voluntary Disclosure of Income and Wealth Act, 1976
  18.
  
  Removal of doubts.-
  For
  
  the removal of doubts, it is hereby declared that, save as otherwise expressly
  
  provided in the Explanation to sub-section (1) of section 13 and in sub-section
  
  (4) of section 16, nothing contained in this Act shall be construed as
  
  conferring any benefit, concession or immunity on any person other than the
  
  person making the declaration under this Act.