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.
Chapter VIT — ax compliance for undisclosed foreign income and assets
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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.
Printed from Law on Tips • The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015