Bare ActsThe Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Section 68

Declaration by misrepresentation of facts to be void.

Amendment status not verified — confirm the current text below against the official source.

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 – The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 | DailyLaw.ai