<h1>Sabka Vishwas scheme extension gives eligible taxpayers in the two Union Territories extra time to file legacy tax declarations.</h1> Extension of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 filing period to 31 December 2020 is granted for eligible taxpayers in the Union Territory of Jammu & Kashmir and the Union Territory of Ladakh, allowing them to settle legacy Central Excise and Service Tax disputes under the Scheme's terms. The Scheme provided for reduced payment of disputed tax (approximately 70%-40% depending on category) and full waiver of interest and penalty; detailed guidelines for the extension will be issued shortly.