# The Finance Act, 2026, Section 138: Amount paid in pursuance of declaration non-refundable

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/138/

## Text

Amount paid in pursuance of declaration non-refundable. 138. No amount paid under section [135] in pursuance of a declaration made in the manner provided in section [134] shall be refundable.

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