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of <h1>Direct Tax Vivad Se Vishwas Scheme 2024: Clause 94 Refund Rules for Overpayments under Section 90 Explained</h1> Clause 94 of the Direct Tax Vivad Se Vishwas Scheme, 2024, states that any amount paid under a declaration made pursuant to section 91 is non-refundable. However, if a declarant has paid more than the amount payable under section 90 of the Income-tax Act prior to filing the declaration, they are entitled to a refund of the excess, excluding interest under section 244A. The scheme outlines definitions, payment procedures, immunity provisions, and powers of the Central Government and the Central Board of Direct Taxes, with the effective date to be notified by the government.
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