Answer: Haryana
Notes: Haryana government launched a One Time Settlement (OTS) Scheme for small traders. The scheme offers tax relaxation and penalty waivers on outstanding tax dues. For tax disputes under ₹10 lakh, taxpayers will pay 40% of the amount. For disputes between ₹10 lakh and ₹10 crore, they must pay 50%. For disputes above ₹10 crore, full payment is required, but penalties are waived. The scheme takes effect from April 7, 2024. It addresses pending tax payments before GST implementation. The government aims to support small businesses and boost Haryana’s tax collection.
