Settlement of tax payment.

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....th the provisions of section 95 in respect of tax arrear, then notwithstanding anything contained in the Chapter, the amount payable under this Scheme by the declarant shall be determined at the rates specified hereunder, namely:— (a) where the tax arrear has arisen due to determination, assessment or, as the case may be, order of an adjudicating authority,— (i) such tax arrear includes ....