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<h1>Tax Dispute Resolution: Declarants Can Challenge Estimates Under Section 127 of Finance Act 2019 with Form SVLDRS 2A.</h1> The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, under section 127 of the Finance (No. 2) Act, 2019, requires the designated committee to issue an estimate of tax dues for declarants. The committee determines the payable amount for settling tax disputes based on the declarant's submission under section 125. The estimate includes details such as the category, description of goods or services, tax dues, and any pre-deposits. If the declarant disagrees with the estimate, they can request a personal hearing with the committee to discuss the reasons and submit Form SVLDRS 2A for scheduling.