https://www.taxtmi.com/acts?id=53238 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. en-us Sun, 01 Feb 2026 15:44:26 +0530 Sun, 01 Feb 2026 15:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53238 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. Act-Rules Bills Sun, 01 Feb 2026 15:44:26 +0530 https://www.taxtmi.com/acts?id=53238