https://www.taxtmi.com/forum/issue?id=115417 Eligibility for the SV(LDR) Scheme hinges on whether a matter is excluded as litigation under Section 125(1)(a) or qualifies as an amount in arrears under Section 121(c) and the Rules. The Board has clarified that the exclusion applies to the case (not the person), and that taxpayers may file declarations under the arrears category by declaring they will not file an appeal, allowing scheme entry without awaiting the appeal period. en-us Mon, 09 Sep 2019 19:10:29 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115417 Eligibility for the SV(LDR) Scheme hinges on whether a matter is excluded as litigation under Section 125(1)(a) or qualifies as an amount in arrears under Section 121(c) and the Rules. The Board has clarified that the exclusion applies to the case (not the person), and that taxpayers may file declarations under the arrears category by declaring they will not file an appeal, allowing scheme entry without awaiting the appeal period. Discussion-Forum Service Tax Mon, 09 Sep 2019 19:10:29 +0530 https://www.taxtmi.com/forum/issue?id=115417