If appeal involving issue of disallowance under section 40(a) (i)/(ia) of the Act is settled under the Scheme, whether consequential relief will be available in proceedings under section 201 of the Act initiated qua the same payment/ deduction ?

If appeal involving issue of disallowance under section 40(a) (i)/(ia) of the Act is settled under the Scheme, whether consequential relief will be available in proceedings under section 201 of the Act initiated qua the same payment/ deduction ? https://www.taxtmi.com/manuals?id=3399 Settlement under the Vivad Se Vishwas scheme of an appeal on disallowance under section 40(a)(i)/(ia) does not entitle the payer to consequential relief in subsequent section 201 proceedings initiated in respect of the same payment or deduction; the Scheme's resolution does not operate to modify separate TDS liability proceedings. en-us Wed, 06 Dec 2023 14:17:00 +0530 Wed, 06 Dec 2023 14:17:00 +0530 TaxTMI RSS Generator If appeal involving issue of disallowance under section 40(a) (i)/(ia) of the Act is settled under the Scheme, whether consequential relief will be available in proceedings under section 201 of the Act initiated qua the same payment/ deduction ? https://www.taxtmi.com/manuals?id=3399 Settlement under the Vivad Se Vishwas scheme of an appeal on disallowance under section 40(a)(i)/(ia) does not entitle the payer to consequential relief in subsequent section 201 proceedings initiated in respect of the same payment or deduction; the Scheme's resolution does not operate to modify separate TDS liability proceedings. Manuals Income Tax Wed, 06 Dec 2023 14:17:00 +0530 https://www.taxtmi.com/manuals?id=3399