# The Finance Act, 2016, Section 191: Tax in respect of voluntarily disclosed income not refundable

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/191/

## Text

Tax in respect of voluntarily disclosed income not refundable. 191. Any amount of tax and surcharge paid under section 184 or penalty paid under section 185 in pursuance of a declaration made under section 183 shall not be refundable: [Provided  that the Central Government may, by notification in the Official 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 [without any interest].] 1. Inserted by the Finance (No. 2) Act, 2019., w r.e.f. 1-6-2016. 2. Inserted by the Finance Act, 2021, w.r.e.f. 1-6-2016.

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