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of <h1>Discharge Certificate Issued Under Section 127 of Finance Act 2019 Settles Tax Dues, Ends Further Liabilities</h1> The issuance of a Discharge Certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, as per section 127 of the Finance (No. 2) Act, 2019. It confirms the full and final settlement of tax dues by a declarant, following a declaration under section 125 and payment as determined by a designated committee. The certificate discharges the declarant from further tax liabilities, penalties, or prosecution under relevant tax laws, subject to the scheme's provisions. It also notes the withdrawal of any related appeals or legal proceedings by the declarant.
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