The Government of Maharashtra, on March 10, 2026, notified the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Amendment and Validation) Act, 2026, further to amend the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025.
The following has been stated: -
•The Maharashtra Settlement of Arrears of Tax, Interest, Penalty, or Late Fee (Amendment and Validation) Act, 2026, amends the 2025 Act with the assent of the Governor.
•The deadline for settlement under the scheme has been extended from December 31, 2025, to March 31, 2026.
•It allows taxpayers to withdraw appeals on distinct issues to avail settlement benefits while continuing other appeals.
•Payments made after December 31, 2025, until the Act’s commencement are validated and cannot be claimed for refund.
The detailed notification is given in the document below.
[Notification No.: MAHENG/2009/35528]
