Section 10(1) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(1)Where the arrears of tax, interest, penalty or late fee under the Relevant Act pertains to,-(a)the period ending on or before the 31st March 2010 and where the said tax is un-disputed or disputed, then the extent of the payment of such un-disputed tax, disputed tax, interest, penalty or late fee and applicable waiver in respect of disputed tax, interest, penalty or late fee for the First Phase and Second Phase as given in section 4, shall be as specified in Annexure-A;(b)the period commencing on or after the 1st April 2010 and ending on or before 30th June 2017 and where the said tax is un-disputed or disputed, then the extent of the payment of such un-disputed tax, disputed tax, interest, penalty or late fee and applicable waiver in respect of the disputed tax, interest, penalty or late fee for the First Phase and Second Phase as given in section 4, shall be as specified in Annexure-B.
