Amount paid in pursuance of declaration non-refundable
Section 138 of the Finance Act, 2026 deals with amount paid in pursuance of declaration non-refundable. Amount paid in pursuance of declaration non-refundable.
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.
Section 138, The Finance Act, 2026 (Act 4 of 2026).
Questions about Section 138
What does Section 138 of the Finance Act deal with?
Section 138 of the Finance Act is headed "Amount paid in pursuance of declaration non-refundable". Amount paid in pursuance of declaration non-refundable.
How do I find court cases under Section 138 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 2026 138, section 138 Finance Act 2026, section 138 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Finance Act enacted?
Finance Act was enacted in 2026 as Act 4 of 2026. 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
- First Schedule. -11686 words
- 3. Income-tax under Act 30 of 20258033 words
- Fourth Schedule. -4078 words
- 2. Income-tax under Act 43 of 19612736 words
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- Fifth Schedule. -1363 words
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.