THE BLACK MONEY (UNDISCLOSED FOREIGN INCOMEAND ASSETS) AND IMPOSITION OF TAX ACT, 2015 · TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS

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.