Separate orders were passed u/s 201(1) & 201(1 A) of the Act for a particular assessment year. Assessee has filed two separate appeals for principal portion u/s 201(1) of the Act and interest portion u/s 201(1A) of the Act. Can he file only one declaration under Vivad se Vishwas against 201(1) order and seek 100% waiver of interest levied u/s 201(1A)of the Act ?

Assessee can file a single declaration under Vivad Se Vishwas Act to settle appeals and waive interest under Section 201(1A).

Separate orders were issued under sections 201(1) and 201(1A) of the Act for a specific assessment year. The assessee filed two separate appeals for the principal under section 201(1) and the interest under section 201(1A). Under the Direct Tax Vivad Se Vishwas Act, 2020, the assessee can file a single declaration against the order under section 201(1) and obtain a 100% waiver of the interest levied under section 201(1A) once the appeal is settled.