Bare Acts › The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Section 66

Tax in respect of voluntarily disclosed asset not refundable.

Amendment status not verified — confirm the current text below against the official source.

Any amount of tax paid under section 60 or penalty paid under section 61 in pursuance of a declaration made under section 59 shall not be refundable.

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Section 66 – The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 | DailyLaw.ai