Section 199M - Declaration by misrepresentation of facts to be void. - Finance Act, 2016

Declaration by misrepresentation of facts to be void. 199M. Notwithstanding anything contained in this Scheme, where a declaration has been made by misrepresentation or suppression of facts or without payment of tax and surcharge under section 199D or penalty under section 199E or without depositing the amount in the Deposit Scheme as per the provisions of section 199F, such declaration shall be void and shall be deemed never to have been made under this Scheme.