Where assessee settles TDS liability as deductor of TDS under Vivad se Vishwas (i.e against order u/s 201), when will he get consequential relief of expenditure allowance under proviso to section 40(a)(i)/(ia)?

Assessee Resolving TDS Under Vivad se Vishwas Gets Section 40(a)(i)/(ia) Relief; No Tax on Disallowance

When an assessee resolves TDS liability under the Vivad se Vishwas scheme for an order under section 201, they receive expenditure allowance relief under section 40(a)(i)/(ia) in the year the tax was due. If disputes are settled under section 201, the assessee need not pay tax on disallowance under section 40(a)(i)/(ia). In cases with multiple issues under section 143(3), settled section 201 liabilities are ignored for disputed tax calculations. If the assessee wins a section 201 challenge, related disallowances are ignored for disputed tax. Payments made for section 40 disallowance do not earn interest under section 244A. In search cases, higher amounts apply for settling TDS defaults.