Section 10(1)(a) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(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;