https://www.taxtmi.com/circulars?id=62965 Clarifications on the Sabka Vishwas Scheme state that Final Audit Reports not resulting in a Show Cause Notice are treated as pending audits and qualify as quantified tax dues for the Scheme; voluntary disclosure declarations may be accepted without verification subject to safeguards against false declaration; admitted liabilities in returns filed by the cut off (including paid liabilities where relief for interest is sought) are eligible; a single declaration may cover multiple returns though relief is applied per return; third parties in possession of defaulter assets may declare and settle dues; appeals filed after the cut off are not covered unless withdrawn with an undertaking. en-us Tue, 29 Oct 2019 00:00:00 +0530 Wed, 30 Oct 2019 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62965 Clarifications on the Sabka Vishwas Scheme state that Final Audit Reports not resulting in a Show Cause Notice are treated as pending audits and qualify as quantified tax dues for the Scheme; voluntary disclosure declarations may be accepted without verification subject to safeguards against false declaration; admitted liabilities in returns filed by the cut off (including paid liabilities where relief for interest is sought) are eligible; a single declaration may cover multiple returns though relief is applied per return; third parties in possession of defaulter assets may declare and settle dues; appeals filed after the cut off are not covered unless withdrawn with an undertaking. Circulars Central Excise Tue, 29 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62965