Restrictions on scheme payments: amounts cannot be paid through input tax credit and are non refundable.

Clause 129 restricts payments under the Sabka Vishwas Scheme by providing that amounts paid shall not be made through input tax credit accounts, shall not be refundable under any circumstances, and shall not be treated as or entitle any person to input tax credit for the matters and periods covered by the declaration; any excess pre deposit over the amount indicated by the designated committee is also not refundable.

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