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          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.

          <h1>Foreign assets disclosure scheme payments are non refundable; amounts paid under declarations cannot be reclaimed or revised.</h1> Clause 122 provides that any amount paid under section 119 pursuant to a declaration made under section 118 of the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 shall be non refundable, creating an absolute bar on refund of sums paid under such declarations.

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