Section 10(2)(d) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(d)the requisite amount and waiver in respect of the penalty imposed as per any statutory order shall be determined in accordance with the Annexure-A or Annexure-B, as the case may be, depending upon the Phase during which the application for settlement of arrears is submitted and the payment on account of requisite amount so made.