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of <h1>Sabka Vishwas Scheme 2019 Resolves Legacy Indirect Tax Disputes Under Section 122 of Finance (No. 2) Act 2019</h1> The Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, under Section 122 of the Finance (No. 2) Act, 2019, applies to various indirect tax enactments. These include the Central Excise Act, 1944, the Central Excise Tariff Act, 1985, and Chapter V of the Finance Act, 1994, along with their respective rules. Additionally, it covers numerous specific acts such as the Agricultural Produce Cess Act, 1940, the Coffee Act, 1942, and others related to excise duties, welfare funds, and cesses on various commodities. The Central Government may also extend the Scheme to other acts through official notifications.
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