Disputed tax definition determines payable tax if pending appeals or panels are resolved against the appellant under the scheme. Definition of Disputed Tax sets the income-tax payable by an appellant for an assessment or financial year under the scheme, calculated for four situations: pending appellate proceedings decided against the appellant; pending objection before the Dispute Resolution Panel if its proposed variation is confirmed; where the Panel has directed but the Assessing Officer has yet to complete assessment, as per the assessment order to be passed; and where a revision application is pending but would be rejected. A proviso allows an option to include or carry forward reductions in tax credit or loss/depreciation.