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<h1>Vivad se Vishwas Act, 2020: Appeals on Interest Due to Delayed TDS/TCS Deposit Covered, Not Disputes on TDS/TCS Itself.</h1> The Vivad se Vishwas Act, 2020 covers disputes related to tax deducted at source (TDS) and tax collection at source (TCS) if they are pending in appeal. However, if there is no dispute over TDS or TCS itself but rather a delay in depositing these taxes, then the appeal concerning the interest levied due to such delay is covered under the Act.