Salient feature of the Scheme: The salient features of this Scheme are as follows: (i) The Scheme covers all such cases where tax arrears, including interest and penalty, were payable or leviable under the Finance Act, 1994, but not paid prior to 1.3.2008 and where a Show Cause Notice/order has been issued on or before 1.3.2008. (ii) This Scheme would be in operation from 1.7.2008 to 30.9.2008.