Amount payable under Vivad se Vishwas Act: tiered payment formulas tied to nature of arrear and timing of payment. The section prescribes the amount payable by a declarant who files a declaration for tax arrears, providing tiered formulas according to the nature of the arrear and timing of payment: disputed tax alone for an earlier payment and disputed tax plus ten percent for later payment (capped by actual interest and penalty); higher percentage additions for assessments from search; set percentage payments for disputed interest, penalty, or fee; and provisions halving the payable amount in specified appeal-related circumstances, calculated as prescribed.