https://www.taxtmi.com/acts?id=53968 Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 provides that any amount paid under section 135 in pursuance of a declaration made in the manner specified under section 134 is non-refundable. The provision is limited to the payment made under the disclosure mechanism and operates to exclude refund of such amount once paid under the scheme. en-us Thu, 02 Apr 2026 18:32:57 +0530 Thu, 23 Apr 2026 11:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53968 Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 provides that any amount paid under section 135 in pursuance of a declaration made in the manner specified under section 134 is non-refundable. The provision is limited to the payment made under the disclosure mechanism and operates to exclude refund of such amount once paid under the scheme. Act-Rules Direct Taxes Thu, 02 Apr 2026 18:32:57 +0530 https://www.taxtmi.com/acts?id=53968