<h1>Sabka Vishwas Scheme 2019: Voluntary Disclosure Rules, Eligibility Clarifications, and Relief Calculations for Tax Dispute Resolution.</h1> The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, addresses various queries regarding eligibility and processes for resolving tax disputes. It clarifies that voluntary disclosure is not allowed if an audit, enquiry, or investigation notice was received by June 30, 2019. Taxpayers can benefit from the scheme for periodical notices without opting for the main notice. The scheme covers penalty/late fee cases, Cenvat credit disputes, and allows declarations for cases no longer with the Settlement Commission. Taxpayers can file single declarations for multiple returns, and the scheme provides relief calculations based on outstanding dues. Eligibility for voluntary declarations is assessed case by case.