Tax amnesty schemes can be notified to permit payment of assessed tax, interest and penalties under specified conditions. Section 107 authorises the Government to notify amnesty scheme(s) in the official Gazette allowing payment of tax, interest, penalty or other dues already assessed under sections 32 or 33, provided such assessments relate to periods ending at least one year before the scheme's introduction; the notification may prescribe conditions, restrictions, limitation periods and the rates or amounts payable, and may apply to specified classes of dealers or all dealers.