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Indian Kanoon > Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 > Section 66
Section-66 Tax in respect of voluntarily disclosed asset not refundable
Section-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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