No Hearing Required Before IDS Submission Voided for Misrepresentation u/s 193 of Finance Act 2016.

Validity of Declaration made under Income Declaration Scheme, 2016 (‘IDS’) - opportunity of hearing - misrepresentation or suppression of facts - there is no provision as such in the IDS to afford the declarant a hearing prior to passing an order holding such declaration to be void for being in contravention of Section 193 of the FA, 2016 .....

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