law: Voluntary Disclosure of Income and Wealth Act, 1976
  
  2. Definition.-
  In
  
  this Act, unless the context otherwise requires,--
  (a)
  
  (i) "Gold (Control) Act" means the Gold (Control) Act, 1968(45 of
  
  1968);
  (ii) "Income-tax Act" means the Income-tax Act, 1961(43 of
  
  1961) ;
  (iii) "Wealth-tax Act" means the Wealth-tax Act, 1957(27 of 1957);
  (b)
  
  all other words and expressions used in this Act but not defined and defined in
  
  the Income-tax Act shall have the meanings respectively assigned to them in
  
  that Act.