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Section 66 - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
66. Tax in respect of voluntarily disclosed asset not refundable.-
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.
Related Sections
- Section 15: Appeals to the Commissioner (Appeals)
- Section 48: Chapter not in derogation of any other law or any other provision of this Act
- Section 11: Time limit for completion of assessment and reassessment
- Section 19: Appeal to High Court
- Section 41: Penalty in relation to undisclosed foreign income and asset
Related Acts
* Only for reference.