Section 3(6) in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
(6)The declaration under sub-section (1) shall be presumed never to have been made if,—(a)any material particular furnished in the declaration is found to be false at any stage;(b)the declarant violates any of the conditions referred to in this Act;(c)the declarant acts in any manner which is not in accordance with the undertaking given by him under sub-section (5),and in such cases, all the proceedings and claims which were withdrawn under section 4 and all the consequences under the Income-tax Act against the declarant shall be deemed to have been revived.
