Settlement of tax payable

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.... the provisions of section 89 in respect of tax arrear, then, not-withstanding anything contained in any direct tax enactment or indirect tax enactment or any other provision of any law for the time being in force, the amount payable under this Scheme by the declarant shall be determined at the rates specified hereunder, namely :- (a) where the tax arrear is payable under the Income-tax A....

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....any assessment on the basis of search and seizure proceedings under section 132 or section 132A of the Income-tax Act,- (A) in the case of a declarant, being a company or a firm, at the rate of forty-five per cent of the disputed income; (B) in the case of a declarant, being a person other than a company or a firm, at the rate of forty per cent of the disputed income; (b....

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....he disputed value of the gift; (ii) in the case where the tax arrear includes gift-tax, interest payable thereon or penalty levied, at the rate of thirty per cent of the disputed value of the gift; (iii) where the tax arrear includes only the interest payable or the penalty levied, at the rate of fifty per cent of the tax arrear; (d) where the tax arrear is payable under....

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.... (iii) in the case where tax arrear comprises only the interest or penalty levied, at the rate of fifty per cent of the tax arrear; (f) where the tax arrear is payable under the Indirect tax enactment- (i) in a case where the tax arrear comprises fine, penalty or interest but does not include duties (including drawback of duty, credit of duly or any amount representing duty) or c....