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of <h1>No Refunds for Excess Tax Under Income Declaration Scheme 2016, Unless Notified by Government per Finance Act 2019.</h1> There is no provision for claiming a refund of excess tax payments made under the Income Declaration Scheme, 2016. However, the Central Government may notify specific classes of persons eligible for refunds of excess amounts paid towards tax, surcharge, and penalty. This provision was introduced by the Finance (No. 2) Act, 2019, effective from June 1, 2016.
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