Skip to main content

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.

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.

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

Cases citing this section

No order or office report we hold cites this section yet.

Source: Order and office-report PDFs whose text cites the section, read by rule (document_citations); each case through its orders and office reports that carry the PDF