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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 74: Service of notice generally
- Section 62: Manner of declaration
- Section 50: Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity) located outside India
- Section 12: Rectification of mistake
- Section 1: Short title, extent and commencement
Related Acts
* Only for reference.