Tax in respect of voluntarily disclosed income not refundable.

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..... f voluntarily disclosed income not refundable. 191 . Any amount of tax and surcharge paid under section 184 or penalty paid under section 185 in pursuance of a declaration made under section 183 .....

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..... 16 2. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-06-2016 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Managemen .....

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