Eligibility exclusions under Sabka Vishwas Scheme bar declarations by persons with final appeals, convictions, notices or ongoing investigations. Section 125 prescribes ineligibility for declarations under the Sabka Vishwas Scheme: persons with finalised appeals, convictions under indirect tax enactments, show cause notices with completed final hearings, show cause notices for erroneous refunds, or ongoing enquiries/investigations/audits with unquantified duty are excluded. Voluntary disclosures made after scrutiny or after filing but not paying a return, applications before the Settlement Commission, and declarations for excisable goods in the Fourth Schedule are also barred. Declarations must be made in the prescribed electronic form.