SVLDRS-4 - Discharge Certificate for Full and Final Settlement of Tax Dues under section 127 of the Finance (No. 2) Act, 2019 read with rule 9 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
Discharge Certificate confirms full and final settlement of tax dues and grants immunity from further duty, interest, and prosecution. Discharge Certificate under section 127 (Finance (No.2) Act, 2019) certifies receipt of the designated committee's determined payment for full and final settlement of specified tax dues, records particulars of the matters resolved, and confirms payment. It discharges the declarant from further duty, interest or penalty and, subject to the Scheme, grants immunity from prosecution or penalty under the relevant central indirect tax enactments; records withdrawal of appeals or writs as required and notes applicability of sections 129 and 131 of the Finance (No.2) Act, 2019.
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Discharge Certificate confirms full and final settlement of tax dues and grants immunity from further duty, interest, and prosecution.
Discharge Certificate under section 127 (Finance (No.2) Act, 2019) certifies receipt of the designated committee's determined payment for full and final settlement of specified tax dues, records particulars of the matters resolved, and confirms payment. It discharges the declarant from further duty, interest or penalty and, subject to the Scheme, grants immunity from prosecution or penalty under the relevant central indirect tax enactments; records withdrawal of appeals or writs as required and notes applicability of sections 129 and 131 of the Finance (No.2) Act, 2019.
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