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    <title>CALCULATION OF RELIEF UNDER SABKHA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019</title>
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    <description>Calculation under the Sabka Vishwas Scheme hinges on determining the tax dues that attract percentage relief and on deducting amounts already paid or pre-deposited: eligible liabilities include show cause notices, arrears, unpaid declared duties, enquiry-quantified amounts and voluntary disclosures; late fee/penalty-only notices with duty paid receive full waiver. Relief percentages apply to the outstanding duty after appropriation, and Section 124(2) mandates deduction of pre-deposits or deposits made during proceedings when issuing the statement of amount payable.</description>
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      <description>Calculation under the Sabka Vishwas Scheme hinges on determining the tax dues that attract percentage relief and on deducting amounts already paid or pre-deposited: eligible liabilities include show cause notices, arrears, unpaid declared duties, enquiry-quantified amounts and voluntary disclosures; late fee/penalty-only notices with duty paid receive full waiver. Relief percentages apply to the outstanding duty after appropriation, and Section 124(2) mandates deduction of pre-deposits or deposits made during proceedings when issuing the statement of amount payable.</description>
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