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    <title>Application of Scheme to indirect tax enactments.</title>
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    <description>Scheme covers specified indirect tax enactments and permits the Central Government to notify additional Acts. It creates a one-time legacy dispute resolution process for past Central Excise and Service Tax disputes under which eligible persons may declare and pay tax dues from a date to be notified. Persons who declare and pay under the Scheme receive immunities from penalty, interest and other proceedings under the Central Excise Act and related indirect tax provisions, with procedural and payment terms set out in the Scheme provisions.</description>
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