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<h1>Refundability of voluntary disclosure tax: generally non-refundable, with limited no-interest refunds by government notification.</h1> Tax paid in connection with voluntarily disclosed income under the Income Declaration Scheme, 2016 is not refundable; however, the Central Government may, by notification, permit refund of amounts paid in excess of the scheme liability to specified classes of persons, and such refunds are to be made without interest.