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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 70: Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
- Section 83: Income-tax papers to be available for purposes of this Act
- Section 23: Revision of orders prejudicial to revenue
- Section 86: Power to remove difficulties
- Section 75: Authentication of notices and other documents
Related Acts
* Only for reference.