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of <h1>Taxpayers can resolve fee disputes under sections 234E or 234F through the Direct Tax Vivad Se Vishwas Act, 2020.</h1> Appeals related to fees imposed under sections 234E or 234F of the Income Tax Act are eligible for declaration under the Direct Tax Vivad Se Vishwas Act, 2020. The appellant can settle the disputed fee by paying 25% or 30% of the disputed amount. If the fee pertains to a year with disputed tax, settling the tax does not automatically resolve the fee dispute. The assessee must settle the disputed fee separately by paying the specified percentage of the disputed fee.
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