Declaration not admissible in evidence against declarant.

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..... g contained in any declaration made under section 59 shall be admissible in evidence against the declarant for the purpose of any proceeding relating to imposition of penalty, other than the penalty leviable under section 61, or for the purposes of prosecution under the Income-tax Act, or the Wealth-tax Act,1957 (27 of 1957) or the Foreign Exchange Management Act, 1999 (42 of 1999) or the Companie .....

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