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<h1>Finance Ministry: Manual Processing for Pending SVLDRS-2 Applications to Issue SVLDRS-4 Certificates for Co-Noticees.</h1> The circular from the Ministry of Finance addresses the manual processing of declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. It highlights the issue of pending applications at the Form SVLDRS-2 stage for co-noticees, despite the main noticees having settled their tax dues. Due to the absence of a specific functionality in the SVLDRS Module, the Board instructs that eligible cases be processed manually to issue Form SVLDRS-4 (Discharge Certificate). Designated Committees must ensure all legal conditions are met, and a report on manually processed cases should be submitted for record-keeping.