Section 125 - Declaration under Scheme.

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.