Calculation of Tax Arrears under Vivad Se Vishwas Scheme

This discussion clarifies how to calculate tax arrears for the Vivad Se Vishwas scheme when an appeal is pending with the Tribunal. It explains that if only the assessee has filed an appeal, the disputed income is the difference between returned and assessed income, and the tax on this difference is the disputed tax. The importance of consulting CBDT FAQs for specific guidance is also highlighted.