Interest and penalty waiver scheme offers graded relief on outstanding tax demands with installment facility and compliance conditions. Interest and penalty waiver scheme approved for outstanding tax demands created up to 31.03.2019 under multiple Uttar Pradesh tax laws and related rules. The scheme applies to separate orders under those enactments, is effective for three months from the government order, and allows applications through the departmental portal with local assistance for small traders. It provides graded waiver of interest and full waiver of penalty imposed for non-payment, together with payment and no-dues certificates subject to future action if turnover suppression or revenue loss is later detected.