Quick Navigation
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 16: Procedure to be followed in appeal
- Section 9: Proceedings before tax authorities to be judicial proceedings
- Section 87: Amendment of section 2 of Act 54 of 1963
- Section 20: Case before High Court to be heard by not less than two Judges
- Section 76: Notice deemed to be valid in certain circumstances
Related Acts
* Only for reference.