What amount of tax is required to be paid, if an assessee wants to avail the benefit of the Vivad se Vishwas?

Vivad se Vishwas payment rates clarified: differing percentages for taxpayer- and department-initiated appeals, with concessions for prior favorable precedents.

Vivad se Vishwas prescribes specific payment rates to settle disputes: for assessee-filed appeals paid by 31 March 2020, 100% of disputed tax (125% in search cases) or 25% of disputed penalty/interest; if paid after that date, 110% (135% in search cases) or 30% respectively. A 50% reduction applies where there is a prior favourable Tribunal or High Court decision not reversed by a higher court. For Department-filed appeals, rates are 50% of disputed tax (62.5% in search cases) or 12.5% of disputed penalty/interest if paid by the earlier date, rising to 55% (67.5% in search cases) or 15% if paid later.