Non-refundable declaration payments under the foreign assets disclosure scheme are fixed once made through the statutory process.

Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 provides that any amount paid under section 135 in pursuance of a declaration made in the manner specified under section 134 is non-refundable. The provision is limited to the payment made under the disclosure mechanism and operates to exclude refund of such amount once paid under the scheme.

---

---

---