Svdlr scheme 2019

[Mohammed Aslam]

Title: - Sab ka viswas (LDR) scehme 2019

In one case final hearing was held before 30-6-2019 and order passed in August 2019.This case will fall under the ineligible category in terms of sec 125(1)(a) of Finance Act(2) 2019 under the category of litigation.But the same wii fall under
elegible category under " an amount in arrears" in-terms of Section 121(c) of Finance Act 2019 read with Rule 3(2) (b) of SV(LDR) scheme Rules 2019 in as much as no dead line is fixed for "amount in arrears"

In my view, declaration has to be filed after completion of appeal period before 31-12-2019

Mohammed.Aslam

AI Summary

Eligibility under SV(LDR) scheme: declarations allowed under arrears category where taxpayer declares no appeal will be filed.
Eligibility for the SV(LDR) Scheme hinges on whether a matter is excluded as litigation under Section 125(1)(a) or qualifies as an amount in arrears under Section 121(c) and the Rules. The Board has clarified that the exclusion applies to the case (not the person), and that taxpayers may file declarations under the arrears category by declaring they will not file an appeal, allowing scheme entry without awaiting the appeal period.