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<h1>Taxes and Penalties Under Sections 199D and 199E of PMGKY, 2016 Are Non-Refundable Per Finance Act, 2016.</h1> Any tax or surcharge paid under Section 199D or penalty paid under Section 199E of the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016, as outlined in the Finance Act, 2016, is non-refundable.