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of <h1>Waiver applications for interest under sections 234A, 234B, or 234C not covered by Vivad se Vishwas scheme.</h1> Cases involving waiver applications for interest under sections 234A, 234B, or 234C, which are pending before a competent authority as of January 31, 2020, are not covered under the Vivad se Vishwas scheme. These waiver applications do not qualify as appeals within the context of the Vivad se Vishwas Act, 2020.
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