Consequential relief under section 40 proviso: settled section 201 TDS liability excludes related disallowance from disputed tax. A deductor who settles TDS liability under Vivad se Vishwas in respect of an order under section 201 is entitled to consequential allowance under the proviso to section 40(a)(i)/(ia) in the year the tax was required to be deducted; any section 40 disallowance consequent on the settled section 201 order is ignored in computing disputed tax. If the Department has not challenged a merits decision favouring the assessee on section 201, related section 40 disallowance is similarly ignored. Refunds arising from such settlement do not attract interest under section 244A, and higher settlement amounts apply in search cases.