Definition of tax dues determines payable duty for legacy dispute resolution under the Scheme and eligibility for immunities. Definition of tax dues equals the duty amount contested in appeals pending as on 30 June 2019 (or the sum of declarant and departmental contested duties), the duty stated in any show cause notice received by that date (including joint and several liability), quantified amounts from pending enquiries, investigations or audits as of that date, amounts voluntarily declared, and amounts in arrears; these measures determine the payable tax dues for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.