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[Cites 0, Cited by 2] [Entire Act]

Union of India - Section

Section 10 in The Voluntary Disclosure Of Income And Wealth Act, 1976

10. Income-tax in respect of voluntarily disclosed income not refundable.

Any amount of income-tax paid in pursuance of a declaration made under sub-section (1) of section 3 shall not be refundable under any circumstances.