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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.



Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Back




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