Declaration by misrepresentation of facts to be void
Section 199M 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.
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.
Section 199M, The Finance Act, 2016.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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Questions about Section 199M
What does Section 199M of the Finance Act deal with?
Section 199M 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 199M 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 199M, section 199M Finance Act 2016, section 199M of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 199M of the Finance Act, and has it changed?
Its own text turns on section 199D (Charge of tax and surcharge), section 199E (Penalty), section 199F (Deposit of undisclosed income), so none of them can safely be read on its own.
When was Section 199M of the Finance Act enacted?
Section 199M of the Finance Act, cited as Finance Act 2016 199M, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.
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