The Cabinet, chaired by Chief Minister Yogi Adityanath on Friday, approved the proposal to implement the Uttar Pradesh Interest Waiver Scheme-2026. Under the scheme, interest and penalties on outstanding dues arising under various tax laws up to December 31, 2025, will be waived. The relief will remain available for three months. The scheme will cover old outstanding dues under several tax laws, including sales tax, central sales tax, trade tax and VAT.
The scheme will cover outstanding dues arising under the Uttar Pradesh Sales Tax Act, 1948; Central Sales Tax Act, 1956; Uttar Pradesh Entertainment and Betting Tax Act, 1979; Uttar Pradesh Trade Tax Act, 1995; Uttar Pradesh Entry Tax Act, 2007; and Uttar Pradesh Value Added Tax Act, 2008. In addition, cases covered under the rules relating to entertainment tax and the Uttar Pradesh Cable Television Network Rules, 1997, will also fall within the ambit of the scheme.
Finance and Parliamentary Affairs Minister Suresh Kumar Khanna said, “The scheme was being introduced to waive interest and penalties levied on outstanding dues up to the stipulated date. It will provide relief to taxpayers with pending dues under the relevant tax laws.”
The Uttar Pradesh Interest Waiver Scheme-2026 will also provide an opportunity to encourage the settlement of old tax disputes and outstanding dues.
Scheme to cover outstanding dues up to December 31, 2025
Cases under several old tax laws, including sales tax, trade tax and VAT, to be covered
Yogi Cabinet approves scheme, which will remain in force for three months
