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of <h1>Sabka Vishwas Scheme: Clause 130 Limits Benefits to Declarants as Stated in Section 123(1) for Tax Dispute Resolution.</h1> Clause 130 of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, clarifies that, except as specifically mentioned in section 123(1), the Scheme does not provide any additional benefits, concessions, or immunities to declarants beyond the specified matters and time periods. The Scheme aims to resolve past disputes related to Central Excise and Service Tax and mandates eligible individuals to declare and pay outstanding taxes. It offers certain immunities, such as relief from penalties and interest, under the Central Excise Act, 1944, or Chapter V of the Finance Act, 1944, to those who comply.
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