law: Voluntary Disclosure of Income and Wealth Act, 1976
  4.
  
  Particulars to be furnished in declaration.-
  (1)
  
  The declaration under sub-section (1) of section 3 shall be made to the
  
  Commissioner and shall be in such form and shall be verified in such manner as
  
  may be prescribed by rules made by the Board.
  (2)
  
  The declaration shall be signed-
  (a) where the declarant is an individual, by the individual himself;
  
  where such individual is absent from India, by the individual concerned or by
  
  some person duly authorised by him in his behalf; and where the individual is mentally
  
  incapacitated from attending to his affairs, by his guardian or by any other
  
  person competent to act on his behalf;
  (b) where the declarant is a Hindu undivided family, by the Karta, and
  
  where the Karta is absent from India or is mentally incapacitated from
  
  attending to his affairs, by any other adult member of such family;
  (c) where the declarant is a company, by the managing director thereof,
  
  or where for any unavoidable reason such managing director is not able to sign the
  
  declaration or where there is no managing director, by any director thereof;
  (d) where the declarant is a firm, by the managing partner thereof, or where
  
  for any unavoidable reason such managing partner is not able to sign the
  
  declaration, or where there is no managing partner as such, by any partner
  
  thereof, not being a minor;
  (e) where the declarant is any other association, by any member of the
  
  association or the principal officer thereof; and
  (f) where the declarant is any other person, by that person or by some
  
  person competent to act on his behalf.
  (3)
  
  Any person, who has made a declaration under sub-section (1) of section 3 in
  
  respect of his income, or as a representative assessee in respect of the income
  
  of any other person, shall not be entitled to make any other declaration under
  
  that sub-section in respect of his income or, as the case may be, the income of
  
  such other person, and any such other declaration, if made, shall be deemed to
  
  be void.