Section 217 - Consequences of order made under scheme. - Finance Act, 2016

Consequences of order made under scheme. 217. (1) Any amount paid in pursuance of a declaration made under sub-section (1) of section 214 shall not be refunded. (2) Any order passed under sub-section (4) of section 214 shall not be deemed to be an order on merits and has no binding effect. Explanation . For the removal of doubts, it is hereby declared that nothing contained in this Scheme shall be construed as conferring any benefit, concession or immunity on the declarant other than the benefit, concession or immunity granted under section 216.