Section 68Central Act

Section 68: Declaration by misrepresentation of facts to be void.

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

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.

Sec 67 — Declaration not admissible in evidence against declarant.

Sec 69 — Exemption from wealth-tax in respect of assets specified in declaration.

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