Separate orders were passed u/s 201(1) & 201(1 A) of the Act for a particular assessment year. Assessee has filed two separate appeals for principal portion u/s 201(1) of the Act and interest portion u/s 201(1A) of the Act. Can he file only one declaration under Vivad se Vishwas against 201(1) order and seek 100% waiver of interest levied u/s 201(1A)of the Act ?

Ans. Yes, once appeal against order u/s 201(1) of the Act is settled under Vivad se Vishwas , there would be 100% waiver of interest levied u/s 201(1 A) of the Act.