The Commissioner of State Tax, Mumbai has issued a circular to explain the salient features of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022.
The salient features are:
- Arrears eligible for settlement
- Persons eligible to settle dues under the relevant acts
- Write-off of dues upto rupees ten thousand
- Determination of requisite amount and extent of waiver
- Duration of time to apply and pay requisite amount.