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<h1>Sabka Vishwas Legacy Scheme: Key Definitions for Resolving Indirect Tax Disputes Under Section 121 of Finance Act 2019</h1> The Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, as outlined in Section 121 of the Finance (No. 2) Act, 2019, provides definitions for terms related to indirect tax disputes. Key terms include 'amount declared' by the declarant, 'amount estimated' by the designated committee, and 'amount in arrears' for unpaid tax liabilities. It defines 'amount payable' as the tax dues minus tax relief, and 'appellate forum' as judicial bodies like the Supreme Court. Other definitions cover 'audit,' 'declarant,' 'departmental appeal,' 'designated committee,' and 'discharge certificate,' among others, to facilitate the resolution process under this scheme.