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<h1>Relief Under Sabka Vishwas Scheme: Up to 70% for Tax Dues, Full Waiver for Penalties, Excludes Voluntary Disclosures.</h1> Under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, relief for tax dues is calculated based on specific conditions. For pending show cause notices or appeals as of June 30, 2019, relief is 70% if dues are 50 lakhs or less, and 50% if more. For late fees or penalties with no duty due, the entire amount is waived. For arrears, relief is 60% for dues up to 50 lakhs and 40% for higher amounts. In cases of enquiry or audit, similar percentages apply. No relief is provided for voluntary disclosures. Pre-deposits are deducted from the payable amount, with no refunds for excess payments.