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of <h1>Discharge Certificate Under Section 126: Final for Covered Period, No Further Duty or Penalty, But Future Notices Possible.</h1> A discharge certificate issued under Section 126 of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, is conclusive regarding the specified matter and time period. It absolves the declarant from further duty, interest, or penalty and protects against prosecution under indirect tax laws for the covered period. The declaration cannot be reopened in other proceedings. However, the discharge certificate does not imply acceptance of the decision by tax authorities, nor does it prevent future notices for different periods or matters. If a voluntary disclosure is found false within a year, it is treated as if never made, allowing proceedings under tax laws.
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