§ 66 Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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Section 66. Tax in respect of voluntarily disclosed asset not refundable

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Act: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Section number: 66

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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.