What amount of tax is required to be paid, if an assessee wants to avail the benefit of the Vivad se Vishwas?

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..... er section 264 / arbitration filed by the assessee - (a) In case payment is made till 31″ March, 2020- (i) 100% of the disputed tax (125% in search cases) where dispute relates to disputed tax (excess amount over 100% limited to the amount of interest and penalty levied or leviable), or (ii) 25% of the disputed penalty, interest or fee where dispute relates to disputed penalty, interes .....

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..... igh Court (not reversed by SC) in earlier years then the amount payable shall be half or 50% of above amount. B. In appeals/writ/ SLP filed by the Department - (a) In case payment is made till 31st March, 2020- (i) 50% of the disputed tax (62.5% in search cases) in case of dispute related to disputed tax or (ii) 12.5% of the disputed penalty, interest or fee in case of dispute related to dis .....

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