Quick Navigation

Section 68 - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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

68. Declaration by misrepresentation of facts to be void.-

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.

Related Sections

Section 35: Liability of manager of a company
Section 84: Application of provisions of Income-tax Act
Section 85: Power to make rules
Section 4: Scope of total undisclosed foreign income and asset
Section 16: Procedure to be followed in appeal

Related Acts

Insolvency and Bankruptcy Code (Amendment) Act, 2017
Indian Penal Code, 1860
Muslim Women (Protection of Rights on Marriage) Act, 2019
Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Amendment Act, 2015
New Delhi International Arbitration Centre Act, 2019

* Only for reference.