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of <h1>Understanding 'Tax Dues' Under Sabka Vishwas Scheme: Appeals, Notices, and Voluntary Disclosures Explained</h1> Under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, 'tax dues' are defined based on various scenarios. If a single appeal is pending as of June 30, 2019, the disputed duty amount in that appeal constitutes the tax dues. For multiple appeals, both the declarant's and departmental disputed duty amounts are summed. If a show cause notice was received by June 30, 2019, the duty amount specified is considered. For ongoing inquiries, the quantified duty by June 30, 2019, is used. Voluntarily disclosed amounts or arrears are also considered tax dues. Appeals finalized by June 30, 2019, are excluded.
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