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7. No refund of amount paid.-

Any amount paid in pursuance of a declaration made under section 4 shall not be refundable under any circumstances.

Explanation.- For the removal of doubts, it is hereby clarified that where the declarant had, before filing the declaration under sub-section (1) of section 4, paid any amount under the Income-tax Act in respect of his tax arrear which exceeds the amount payable under section 3, 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.



Direct Tax Vivad Se Vishwas Act, 2020 Back




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