Section 7
No refund of amount paid.
The Direct Tax Vivad se Vishwas Act, 2020
About this Act
An Act to provide for resolution of disputed tax and for matters connected therewith or incidental thereto.
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.
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.