Section 66Central Act

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

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.

Sec 65 — Undisclosed foreign asset declared not to affect finality of completed assessments.

Sec 67 — Declaration not admissible in evidence against declarant.

Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.