Where DRP order passed on or after 1st July, 2012 and before 1st June, 2016 have given relief to assessee and Department has filed appeal, how assessed tax to be calculated?

Appeal settlement payment reduced where DRP granted relief; department appellant pays a reduced share when settling the appeal.

Where a DRP order passed between 1 July 2012 and 1 June 2016 gave relief to the assessee and the Department has filed an appeal, settlement under the Vivad Se Vishwas Act, 2020 requires the appellant to pay only 50% of the amount that would otherwise be payable if the appeal were the assessee's.