Notwithstanding anything contained in this Chapter, where a declaration has been made by misrepresentation or suppression of facts, such declaration shall be void and shall be deemed never to have been made under this Chapter.
Section 68: Declaration by misrepresentation of facts to be void.
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015Central Act · Act 22 of 2015
Where this provision sits
| Act | The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 |
|---|---|
| Section | 68 |
| Marginal note | Declaration by misrepresentation of facts to be void. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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