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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 69: Exemption from wealth-tax in respect of assets specified in declaration
- Section 15: Appeals to the Commissioner (Appeals)
- Section 36: Joint and several liability of participants
- Section 34: Recovery of tax dues in case of a company in liquidation
- Section 54: Presumption as to culpable mental state
Related Acts
- Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Amendment Act, 2015
- Central Educational Institutions (Reservation in Teachers Cadre) Act, 2019
- The Bharatiya Nagarik Suraksha Sanhita, 2023
- Admiralty (Jurisdiction and Settlement of Maritime Claims) Act, 2017
- Indian Trusts (Amendment) Act, 2016
* Only for reference.