Para 1 - Short title and commencement - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 05/2019 Central Excise-NT New Delhi, the 21st August, 2019 GSR .(E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 132 of the Finance (No. 2) Act, 2019 (23 of 2019) , the Central Government hereby makes the following rules, namely:- 1. Short title and commencement. - (1) These rules may be called the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. (2) They shall come into force on the 1st day of September, 2019.