Section 68: Declaration by misrepresentation of facts to be void

Q: What does Section 68 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) deal with?

Section 68 BMA pertains to "Declaration by misrepresentation of facts to be void". It is part of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, a legislation enacted by the Parliament of India. Section 68 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs declaration by misrepresentation of facts to be void. As verified on 19 May 2026.

Q: Is Section 68 BMA still in force?

Yes, Section 68 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is currently in force across the Republic of India.

Q: What is धारा 68 BMA?

धारा 68 BMA is the Devanagari Hindi reference for Section 68 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Section 68 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs declaration by misrepresentation of facts to be void. As verified on 19 May 2026.

Q: What is Dhara 68 BMA?

Dhara 68 BMA is the Roman Hindi reference for Section 68 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. "Dhara" means "Section" in Hindi. Section 68 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs declaration by misrepresentation of facts to be void. As verified on 19 May 2026.

Q: How to cite Section 68 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Cite as: "Section 68, The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA)" in legal briefs. For academic writing, use the BlueBook format: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, § 68 (India).

Law on Tips Editorial Board

Wednesday, 20 May 2026

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Table of Contents

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

Chapter VIT — ax 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.