Scheme eligibility clarifications: pending audits with quantified dues qualify for settlement under the legacy dispute resolution framework. Clarifications on the Sabka Vishwas Scheme state that Final Audit Reports not resulting in a Show Cause Notice are treated as pending audits and qualify as quantified tax dues for the Scheme; voluntary disclosure declarations may be accepted without verification subject to safeguards against false declaration; admitted liabilities in returns filed by the cut off (including paid liabilities where relief for interest is sought) are eligible; a single declaration may cover multiple returns though relief is applied per return; third parties in possession of defaulter assets may declare and settle dues; appeals filed after the cut off are not covered unless withdrawn with an undertaking.