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<h1>New Amnesty Schemes for Tax Dues Under Section 107 of Delhi VAT Act 2004: Eligibility and Conditions Explained</h1> Section 107 of the Delhi Value Added Tax Act, 2004, allows the government to introduce amnesty schemes through official notifications. These schemes can cover the payment of tax, interest, penalties, or other dues already assessed under sections 32 or 33 of the Act, provided they were assessed at least one year before the introduction of such schemes. The schemes may apply to specific classes of dealers or all dealers, subject to specified conditions and restrictions, including limitations on periods, tax rates, and amounts payable.