The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 · VI — TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS

Section 68. Declaration by misrepresentation of facts to be void

In force · As amended up to 2026-08

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.

Source: India Code