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        Section 131 - Removal of doubts.

        Finance (No. 2) Act, 2019
        Chapter V
        SABKA VISHWAS LEGACY DISPUTE RESOLUTION SCHEME, 2019

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        Scope of scheme benefits limited to declared matter and period; no immunity beyond the Scheme. The Scheme's benefits are confined to the specific matter and time period of a declarant's declaration; except for the limited exception in subsection (1) of section 124, the Scheme does not confer any benefit, concession or immunity in proceedings unrelated to that declared subject-matter or period.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Scope of scheme benefits limited to declared matter and period; no immunity beyond the Scheme.

                              The Scheme's benefits are confined to the specific matter and time period of a declarant's declaration; except for the limited exception in subsection (1) of section 124, the Scheme does not confer any benefit, concession or immunity in proceedings unrelated to that declared subject-matter or period.


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