Section193
The Finance Act, 2016

Declaration by misrepresentation of facts to be void

In force As on 06 Oct 2026

Ministry Finance Enacted 27 Jun 2016

Section 193 of the Finance Act, 2016 deals with declaration by misrepresentation of facts to be void. Declaration by misrepresentation of facts to be void. The Act was enacted on 27 Jun 2016.

Declaration by misrepresentation of facts to be void.

193. Notwithstanding anything contained in this Scheme, 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 Scheme.

Section 193, The Finance Act, 2016.

Questions about Section 193

What does Section 193 of the Finance Act deal with?

Section 193 of the Finance Act is headed "Declaration by misrepresentation of facts to be void". Declaration by misrepresentation of facts to be void.

How do I find court cases under Section 193 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2016 193, section 193 Finance Act 2016, section 193 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 193 of the Finance Act enacted?

Section 193 of the Finance Act, cited as Finance Act 2016 193, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.