Vivad Se Vishwas Scheme

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What is the meaning of Disputed Penalty under Vivad se Vishwas Scheme, 2020? Whether it covers Penalty u/s 271B, 271F etc. which are not direclty related to assessed income or tax?
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It covers all types of disputes



All disputes, subject to some exclusion, in relation to the -

Disputed tax

Disputed penalty

Disputed interest

Disputed Fee

Disputed tax deducted at source (TDS) or tax collected at source (TCS)

The appeals/writs filed by taxpayers or the department are eligible

Disputes where the payment has already been made shall also be eligible
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