Amnesty Scheme-2026 offers tax rebate and waiver for qualifying outstanding tax demands subject to specified deposits and conditions. The Amnesty Scheme-2026, effective until 30.09.2026, grants tax rebate and waiver of interest, penalty and late fee for outstanding demands and disputed amounts up to specified categories (including entries up to one crore) on deposit conditions: deposit 50% of tax upfront and pay remaining tax and accrued interest/penalties within the scheme period or ten days of final demand communication; applicants must convey willingness electronically and undertake withdrawal of pending litigation; prior deposits and Amnesty Scheme-2025 cases are subject to specified adjustments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amnesty Scheme-2026 offers tax rebate and waiver for qualifying outstanding tax demands subject to specified deposits and conditions.
The Amnesty Scheme-2026, effective until 30.09.2026, grants tax rebate and waiver of interest, penalty and late fee for outstanding demands and disputed amounts up to specified categories (including entries up to one crore) on deposit conditions: deposit 50% of tax upfront and pay remaining tax and accrued interest/penalties within the scheme period or ten days of final demand communication; applicants must convey willingness electronically and undertake withdrawal of pending litigation; prior deposits and Amnesty Scheme-2025 cases are subject to specified adjustments.
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