Disputed tax definition clarifies taxable components and tax arrears scope under the Vivad Se Vishwas Scheme. Section 89 defines key Scheme terms: appellant (persons with pending appeals, 144C objections or directions, or section 264 revisions), disputed tax (income tax including surcharge and cess computed according to the pending procedural posture as of the specified date), and related categories - disputed income, disputed interest, disputed penalty, disputed fee - and consolidates these into the tax arrear concept; undefined terms defer to the Income tax Act.