As per the scheme:
The scheme waives up to 70 per cent of the tax dues and 100 per cent of interest and penalty. If the tax dues are up to Rs 50 lakh, the scheme offers to waive 70 per cent of the dues and if the tax dues are more than Rs 50 lakh then the waiver is 50%. Dues which are recoverable as arrears (matters have attained finality), 60 per cent dues would be waived if the tax involved is up to Rs 50 lakh and 40 per cent if the amount involved is more than Rs 50 lakh.
As this applicable for everyone or not. Our is Consulting Engineer firm can we opt this relief? 70% or 60%?