Amount payable by declarant.

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..... s of section 91 in respect of tax arrear, then, notwithstanding anything contained in the Income-tax Act or any other law for the time being in force, the amount payable by the declarant under this Scheme shall be as mentioned in the Table below, namely: TABLE Sl. No. Nature of tax arrear. Amount payable under this Scheme on or before the 31st day of December, 2024. Amount payable under this Schem .....

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..... arrear. The aggregate of the amount of disputed tax and ten per cent. of disputed tax. The aggregate of the amount of disputed tax and twenty per cent. of disputed tax. (c) Where the tax arrear relates to disputed interest or disputed penalty or disputed fee where the declarant is an appellant after the 31st day of January, 2020 but on or before the specified date. Twenty-five per cent. of disput .....

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..... be prescribed: Provided further that in a case where an appeal is filed before the Commissioner (Appeals) or Joint Commissioner (Appeals) or objections is filed before the Dispute Resolution Panel by the appellant on any issue on which he has already got a decision in his favour from the Income Tax Appellate Tribunal (where the decision on such issue is not reversed by the High Court or the Suprem .....

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