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of <h1>Kar Vivad Samadhan Scheme, 1998: Section 94 Limits Benefits to Declarations, No Extra Immunities Granted.</h1> Section 94 of the Kar Vivad Samadhan Scheme, 1998, under the Finance (No. 2) Act, 1998, clarifies that except as explicitly stated in sub-section (3) of section 90, the Scheme does not provide any benefits, concessions, or immunities to the declarant in assessments or proceedings beyond those specifically related to the declaration made under the Scheme.
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