Section93
The Finance Act, 1998

No refund of amount paid under the Scuheme

In force As on 14 Oct 2026

Ministry Finance

Section 93 of the Finance Act, 1998 deals with no refund of amount paid under the Scuheme. No refund of amount paid under the Scheme.

No refund of amount paid under the Scheme.

93. Any amount paid in pursuance of a declaration made under section 88 shall not be refundable under any circumstances.

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Section 93, The Finance Act, 1998.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 88 Settlement of tax payable

Questions about Section 93

What does Section 93 of the Finance Act deal with?

Section 93 of the Finance Act is headed "No refund of amount paid under the Scuheme". No refund of amount paid under the Scheme.

How do I find court cases under Section 93 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 1998 93, section 93 Finance Act 1998, section 93 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 93 of the Finance Act, and has it changed?

Its own text turns on section 88 (Settlement of tax payable), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1998. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.