Declaration under Scheme

In force As on 17 Oct 2026

Ministry Finance Cited by 3 provisions

Section 125 of the Finance Act, 2019 (No. 2) deals with declaration under Scheme. Declaration under Scheme 125. (1) All persons shall be eligible to make a declaration under this Scheme except the following, namely:— (a) | who have filed an appeal before the appellate forum and such appeal has been heard finally on or before the 30th day of June, 2019;

Declaration under Scheme
125. (1) All persons shall be eligible to make a declaration under this Scheme except the following, namely:—
(a) who have filed an appeal before the appellate forum and such appeal has been heard finally on or before the 30th day of June, 2019;
(b) who have been convicted for any offence punishable under any provision of the indirect tax enactment for the matter for which he intends to file a declaration;
(c) who have been issued a show cause notice, under indirect tax enactment and the final hearing has taken place on or before the 30th day of June, 2019;
(d) who have been issued a show cause notice under indirect tax enactment for an erroneous refund or refund;
(e) who have been subjected to an enquiry or investigation or audit and the amount of duty involved in the said enquiry or investigation or audit has not been quantified on or before the 30th day of June, 2019;
(f) a person making a voluntary disclosure,—
(i) after being subjected to any enquiry or investigation or audit; or
(ii) having filed a return under the indirect tax enactment, wherein he has indicated an amount of duty as payable, but has not paid it;
(g) who have filed an application in the Settlement Commission for settlement of a case;
(h) persons seeking to make declarations with respect to excisable goods set forth in the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944 ).
(2) A declaration under sub-section (1) shall be made in such electronic form as may be prescribed.
Section 125, The Finance Act, 2019 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 3

Questions about Section 125

What does Section 125 of the Finance Act, 2019 (No. 2) deal with?

Section 125 of the Finance Act, 2019 (No. 2) is headed "Declaration under Scheme". Declaration under Scheme 125. (1) All persons shall be eligible to make a declaration under this Scheme except the following, namely:— (a) | who have filed an appeal before the appellate forum and such appeal has been heard finally on or before the 30th day of June, 2019;

How do I find court cases under Section 125 of the Finance Act, 2019 (No. 2)?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2019 (No. 2) 125, section 125 Finance Act, 2019 (No. 2), section 125 of the Finance Act, 2019 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 125 of the Finance Act, 2019 (No. 2), and has it changed?

3 other provisions in this corpus refer back to it.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

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6. Amendment of section 10907 words

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(a)		who have filed an appeal before the appellate forum and such appeal has been heard finally on or before the 30th day of June, 2019;
(b)		who have been convicted for any offence punishable under any provision of the indirect tax enactment for the matter for which he intends to file a declaration;
(c)		who have been issued a show cause notice, under indirect tax enactment and the final hearing has taken place on or before the 30th day of June, 2019;
(d)		who have been issued a show cause notice under indirect tax enactment for an erroneous refund or refund;
(e)		who have been subjected to an enquiry or investigation or audit and the amount of duty involved in the said enquiry or investigation or audit has not been quantified on or before the 30th day of June, 2019;
(f)		a person making a voluntary disclosure,—

(i)		after being subjected to any enquiry or investigation or audit; or
(ii)		having filed a return under the indirect tax enactment, wherein he has indicated an amount of duty as payable, but has not paid it;

(g)		who have filed an application in the Settlement Commission for settlement of a case;
(h)		persons seeking to make declarations with respect to excisable goods set forth in the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944 ).