Performance Audit Report on Sabka Vishwas (Legacy Dispute Resolution) (SVLDRS)

· Irregularly processed declarations under the ‘Voluntary Disclosure’ category, though the declarants were subjected to enquiry/investigation/audit and filed returns while some eligible declarations were rejected;

· Incorrect consideration of tax dues in some cases;

· As pre-deposits and in some declarations, evidence of pre-deposits /deposits had not been verified properly

· There was no systemic mechanism for a riskbased sample verification of the ‘Voluntary Disclosure’ cases.

[CBIC Instruction-CBIC-6/1/2021-CX-VI Section-CBEC dated 6 February 2023]