Amount paid in pursuance of declaration non-refundable
Amount paid in pursuance of declaration non-refundable.
138. No amount paid under section [135] in pursuance of a declaration made in the manner provided in section [134] shall be refundable.
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Section 138
Amount paid in pursuance of declaration non-refundable
Section
Section Number
138
Chapter
CHAPTER IV - FOREIGN ASSETS OF SMALL TAXPAYERS DISCLOSURE SCHEME 2026
Act
Finance Acts
Year
2026