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66
Section 66. Tax in respect of voluntarily disclosed asset not refundable. The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
In force All India (Central Act)
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.
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