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<h1>Clarifications on Sabka Vishwas Scheme: Eligibility for Pending Audits, Voluntary Disclosures, and Relief for Paid Dues Explained.</h1> The circular addresses clarifications on the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. It explains that audits pending as of June 30, 2019, are eligible for relief if the tax demand is quantified. Voluntary disclosures are accepted without eligibility verification, and those who paid dues before filing can seek relief for late interest. A single declaration can cover multiple returns, but each return is assessed individually for tax relief. Tax defaulters' assets managed by Asset Reconstruction Companies or cases involving service tax on rent can file declarations under the scheme. Appeals filed post-June 30, 2019, are not covered unless withdrawn.