Estimate under Sabka Vishwas scheme determines estimated payable amount and provides a personal hearing option for declarants. The designated committee's estimate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 specifies the estimated amount payable by a declarant for full and final settlement of declared tax dues, recording identification, category, description of goods/services, matter involved, time period, tax dues, tax relief, any pre deposit, and the resulting estimated payable amount; it names committee members and notifies the declarant of a personal hearing opportunity with provision to request alternative dates.