No refund of amount paid
Section 94 of the Finance Act, 2024 (No. 2) deals with no refund of amount paid. No refund of amount paid. 94. (1) Any amount paid in pursuance of a declaration made under section 91 shall not be refundable under any circumstances. The Act was enacted on 16 Aug 2024.
No refund of amount paid.
94. (1) Any amount paid in pursuance of a declaration made under section 91 shall not be refundable under any circumstances.
(2) Where the declarant had, before filing the declaration under sub-section (1) of section 91, paid any amount under the Income-tax Act in respect of his tax arrear which exceeds the amount payable under section 90, he shall be entitled to a refund of such excess amount, but shall not be entitled to interest on such excess amount under section 244A of the Income-tax Act.
Section 94, The Finance Act, 2024 (No. 2).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 94
What does Section 94 of the Finance Act, 2024 (No. 2) deal with?
Section 94 of the Finance Act, 2024 (No. 2) is headed "No refund of amount paid". No refund of amount paid. 94. (1) Any amount paid in pursuance of a declaration made under section 91 shall not be refundable under any circumstances.
How do I find court cases under Section 94 of the Finance Act, 2024 (No. 2)?
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, 2024 (No. 2) 94, section 94 Finance Act, 2024 (No. 2), section 94 of the Finance Act, 2024 (No. 2). 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 94 of the Finance Act, 2024 (No. 2), and has it changed?
Its own text turns on section 90 (Amount payable by declarant), section 91 (Filing of declaration and particulars to be furnished), Income-tax Act 244A (Interest on refunds), so none of them can safely be read on its own.
When was Section 94 of the Finance Act, 2024 (No. 2) enacted?
Section 94 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 94, was enacted on 16 Aug 2024. It is in force as at the date shown on this page.
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