TMI BlogSVLDRS SchemeX X X X Extracts X X X X X X X X Extracts X X X X ..... SVLDRS Scheme X X X X Extracts X X X X X X X X Extracts X X X X ..... SVLDR Scheme started? Whether the benefit of the scheme can be availed in the following situation. There was no SCN as at 30.06.19. SCN received in Oct-19. Whether the tax payer is eligible under V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oluntary Disclosure. Rgards, Shyam Reply By KASTURI SETHI: The Reply: Whether the subject SCN is the result of an enquiry or investigation or audit conducted before 30.6.19 ? If so, whether the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of duty payable was quantified and communicated on or before 30.6.19 by way of a written letter ? The Department issues Audit Report in advance and, thereafter, SCN follows. If SCN is result of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udit, the date of receipt of Audit Report is relevant here. Also see Section 125(1) (e) and (f)(i) of the Finance (No.2) Act, 2019. (SVLDR Scheme, 2019). Reply By Shyam Naik: The Reply: Sir, The en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quiry was post 30.06.19. X X X X Extracts X X X X X X X X Extracts X X X X
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