https://www.taxtmi.com/acts?id=53920 Amount paid under section 119 in pursuance of a declaration made in the manner provided in section 118 is non-refundable. The provision establishes finality for sums tendered under the disclosure mechanism, excluding repayment once payment is made pursuant to a valid declaration. The text also reflects corrigenda correcting the cross-references to the operative declaration and payment provisions. en-us Tue, 31 Mar 2026 16:01:36 +0530 Thu, 23 Apr 2026 10:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53920 Amount paid under section 119 in pursuance of a declaration made in the manner provided in section 118 is non-refundable. The provision establishes finality for sums tendered under the disclosure mechanism, excluding repayment once payment is made pursuant to a valid declaration. The text also reflects corrigenda correcting the cross-references to the operative declaration and payment provisions. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 16:01:36 +0530 https://www.taxtmi.com/acts?id=53920