https://www.taxtmi.com/acts?id=21340 Payments made pursuant to a declaration under sub section (1) of section 214 are non refundable. Orders passed under sub section (4) of section 214 are not orders on merits and have no binding effect. Nothing in the Scheme shall be construed as conferring any benefit, concession or immunity on the declarant other than the benefit, concession or immunity granted under section 216. en-us Sat, 07 May 2016 09:54:16 +0530 Sat, 07 May 2016 09:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21340 Payments made pursuant to a declaration under sub section (1) of section 214 are non refundable. Orders passed under sub section (4) of section 214 are not orders on merits and have no binding effect. Nothing in the Scheme shall be construed as conferring any benefit, concession or immunity on the declarant other than the benefit, concession or immunity granted under section 216. Act-Rules F. Acts / Amendment Acts Sat, 07 May 2016 09:54:16 +0530 https://www.taxtmi.com/acts?id=21340