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Income Declaration Scheme 2016: Taxes, Surcharges, Penalties on Voluntarily Disclosed Income Are Non-Refundable u/ss 181 and 182.
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....Tax in respect of voluntarily disclosed income not refundable - THE INCOME DECLARATION SCHEME, 2016 - Any amount of tax and surcharge paid under section 181 or penalty paid under section 182 in pursuance of a declaration made under section 180 shall not be refundable.....