https://www.taxtmi.com/acts?id=37125 The provision defines tax dues as the amount of duty disputed in appeals pending as on the cut off date - including the declarant's disputed duty and, where applicable, the sum of declarant and departmental disputed duties - excluding appeals finally heard by that date. It further treats as tax dues the duty stated in show cause notices received by that date (including joint and several amounts), duties quantified in pending enquiries, investigations or audits by that date, voluntarily disclosed duties, and amounts in arrears. en-us Wed, 24 Jul 2019 17:15:20 +0530 Wed, 24 Jul 2019 17:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37125 The provision defines tax dues as the amount of duty disputed in appeals pending as on the cut off date - including the declarant's disputed duty and, where applicable, the sum of declarant and departmental disputed duties - excluding appeals finally heard by that date. It further treats as tax dues the duty stated in show cause notices received by that date (including joint and several amounts), duties quantified in pending enquiries, investigations or audits by that date, voluntarily disclosed duties, and amounts in arrears. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 17:15:20 +0530 https://www.taxtmi.com/acts?id=37125