Section 68 - Declaration by misrepresentation of facts to be void
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapter VI TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS
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Declarations based on misrepresentation are void and treated as never made under the law on undisclosed foreign assets. Declarations under the Chapter for tax compliance concerning undisclosed foreign income and assets that are made by misrepresentation or suppression of facts are void and shall be deemed never to have been made, notwithstanding other provisions in the Chapter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Declarations based on misrepresentation are void and treated as never made under the law on undisclosed foreign assets.
Declarations under the Chapter for tax compliance concerning undisclosed foreign income and assets that are made by misrepresentation or suppression of facts are void and shall be deemed never to have been made, notwithstanding other provisions in the Chapter.
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