Tax in respect of voluntarily disclosed income not refundable
Section 70 of the Finance Act, 1997 deals with tax in respect of voluntarily disclosed income not refundable. Tax in respect of voluntarily disclosed income not refundable.
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.
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Section 70, The Finance Act, 1997.
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Questions about Section 70
What does Section 70 of the Finance Act deal with?
Section 70 of the Finance Act is headed "Tax in respect of voluntarily disclosed income not refundable". Tax in respect of voluntarily disclosed income not refundable.
How do I find court cases under Section 70 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1997 70, section 70 Finance Act 1997, section 70 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 70 of the Finance Act, and has it changed?
Its own text turns on section 64 (Charge of tax on voluntarily disclosed income), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1997. India Code records no commencement date for it. It is in force as at the date shown on this page.
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