Refund restriction under Income Declaration Scheme: refunds barred unless Central Government notifies eligible classes for repayment. The scheme contains no provision allowing taxpayers to claim refunds of excess payments made towards tax; however, the Central Government may notify classes of persons to whom excess amounts paid towards tax, surcharge and penalty shall be refunded.
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.
Refund restriction under Income Declaration Scheme: refunds barred unless Central Government notifies eligible classes for repayment.
The scheme contains no provision allowing taxpayers to claim refunds of excess payments made towards tax; however, the Central Government may notify classes of persons to whom excess amounts paid towards tax, surcharge and penalty shall be refunded.
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