Section 191 - Tax in respect of voluntarily disclosed income not refundable. - Finance Act, 2016

Tax in respect of 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 shall not be refundable. 1 [ Provided that the Central Government may, by notification in the Official Gazette, specify the class of persons to whom the amount of tax, surcharge and penalty, paid in excess of the amount payable under this Scheme shall be refundable 2 [ without any interest ] . ] ********* Notes 1. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-06-2016 2. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-06-2016