The Government of Jharkhand issued the Jharkhand Karadhan Adhiniyamon ki Bakaya Rashi ka Samadhan Adhiniyam, 2026” (Kar Samadhan Yojana, 2026) to provide a one-time settlement mechanism for outstanding tax arrears and disputes under various pre-GST tax laws.
The following has been stated:
The scheme applies to tax, interest, penalty, and other dues relating to periods ending on or before March 31, 2018, and will remain effective for six months from its notification date, extendable by another six months.
Under the scheme, taxpayers can settle admitted tax arrears by paying the full tax amount along with only 5% of the outstanding interest and penalty, resulting in a 95% waiver of such dues. For assessed tax arrears and disputed demands up to FY 2017-18, taxpayers may avail substantial relief, including up to 70% waiver of tax dues and 95% waiver of interest and penalty, subject to prescribed conditions. The scheme covers disputes pending before appellate authorities, tribunals, the High Court, and the Supreme Court under specified legacy tax laws administered in Jharkhand.
Eligible applicants must file separate applications for each statutory order within 90 days from the commencement of the Act. Upon successful settlement, the related appeal, revision, writ petition, or other litigation shall be deemed disposed of. The Act also provides for scrutiny of applications, appellate remedies, and revocation of settlement orders in cases involving suppression of facts or incorrect information.
Please refer to the document attached below for more details.
