THE BLACK MONEY (UNDISCLOSED FOREIGN INCOMEAND ASSETS) AND IMPOSITION OF TAX ACT, 2015 · TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS
Section 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.