Section 68
Declaration by misrepresentation of facts to be void. Repealed
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
About this Act
An Act to make provisions to deal with the problem of the Black money that is undisclosed foreign income and assets, the procedure for dealing with such income and assets and to provide for imposition of tax on any undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.
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.