# The Finance Act, 1997, Section 70: Tax in respect of voluntarily disclosed income not refundable

- Act: The Finance Act, 1997
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1997/section/70/

## Text

Tax in respect of voluntarily disclosed income not refundable. 70. Any amount of tax paid in pursuance of a declaration made under sub-section (1) of section 64 shall not be refundable under any circumstances. © Copyright. Taxmann Publications Pvt. Ltd.

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