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<h1>Vivad se Vishwas Scheme: Deductors Exempt from TDS Payment, Must Pay Interest Under Section 201(1A), Eligible for Settlement.</h1> When an assessee settles their appeal or arbitration under the Vivad se Vishwas scheme concerning income not subjected to TDS by the payer, the deductor in default is exempt from paying the TDS amount as per section 201. However, they must pay interest under sub-section (1A) of section 201. If this interest qualifies under Vivad se Vishwas, the deductor can settle at 25% or 30% of the disputed interest by completing the relevant schedule.