Section 11(2)(e) in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
(e)determination of disputed tax including the manner of set-off in respect of brought forward or carry forward of tax credit under section 115JAA or section 115JD of the Income-tax Act or set-off in respect of brought forward or carry forward of loss or allowance of depreciation under the provisions of the Income-tax Act;