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          <h1>Sabka Vishwas Scheme 2019: Resolving Legacy Disputes in Central Excise and Indirect Taxes Under Finance Act, Chapter V.</h1> In the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the term 'Scheme' refers to the initiative outlined in Chapter V of the Finance (No. 2) Act, 2019. The term 'section' pertains to sections within this Act, while 'Form' denotes the form attached to these rules. Words and expressions not defined within these rules but defined in the Scheme are to be interpreted as per their definitions in the Scheme. This scheme is part of a statutory framework aimed at resolving legacy disputes related to central excise and other indirect taxes.

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