Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Legacy dispute resolution clarifications on eligibility, deposit adjustment, PAN waivers and the scope of discharge protection for declared matters.

Clarifications under the Sabka Vishwas Scheme address scope, eligibility and deposit treatment: additional enactments are included; deposits made after show cause notice but before adjudication may be adjusted when issuing the payable statement; deposits during enquiry or audit, including those paid under protest, are to be adjusted by the designated committee and excess deposits are not refundable where a declaration is filed; eligibility for categories is fixed as on the relevant date; PAN requirements may be waived in specific cases; discharge certificates cover only the declared matter and period.