Amendment of section 191.

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..... ial 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. . - Clauses 199 and 200 of the Bill seek to amend certain provisions of the Finance Act, 2016 relating to the Income Declaration Scheme, 2016 (hereinafter referred to as the Scheme). Sub-section ( 1 ) of section 187 of the said Act, .....

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..... such payment. Section 191 of the said Act, inter alia , provides that any amount of tax, surcharge or penalty paid in pursuance of a declaration made under the Scheme shall not be refundable. It is proposed to insert a proviso in the said section to provide that the Central Government may, by notification in the Official Gazette, specify the class of persons to whom the amount of tax, surcharge a .....

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