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<h1>Declarations with False Information Void Under Income Declaration Scheme, 2016 Per Section 193 of Finance Act</h1> Under the Income Declaration Scheme, 2016, as outlined in Section 193 of the Finance Act, 2016, any declaration made through misrepresentation or suppression of facts is considered void. Such declarations are treated as if they were never made under the Scheme, regardless of other provisions within the Scheme.