The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 · VI — TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS

Section 66. Tax in respect of voluntarily disclosed asset not refundable

In force · As amended up to 2026-08

66. Tax in respect of voluntarily disclosed asset not refundable. —Any amount of tax paid under section 60 or penalty paid under section 61 in pursuance of a declaration made under section 59 shall not be refundable.

Source: India Code