Non-refundability of tax paid under voluntary disclosure prevents any refund of amounts remitted pursuant to a disclosure. Tax paid pursuant to a declaration under the Voluntary Disclosure of Income Scheme, 1997 is not refundable under any circumstances, creating an express statutory bar that renders such payments final and precludes any refund claims arising from voluntarily disclosed income.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-refundability of tax paid under voluntary disclosure prevents any refund of amounts remitted pursuant to a disclosure.
Tax paid pursuant to a declaration under the Voluntary Disclosure of Income Scheme, 1997 is not refundable under any circumstances, creating an express statutory bar that renders such payments final and precludes any refund claims arising from voluntarily disclosed income.
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