Computation of disputed tax under Vivad se Vishwas: aggregate disputed tax on each covered addition in the declaration. Disputed tax under Vivad se Vishwas is the aggregate of the disputed tax amounts for each contested addition if the declaration covers those additions; disputed tax for each addition includes tax (with surcharge and cess) and interest. Where an issue is set aside and pending further proceedings, the declarant may indicate the pending appeal in the declaration while still including the set-aside issue's disputed tax in the total if covered by the declaration.