Section 1(1)(o) in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020

[Cites 0, Cited by 0] [Section 1(1)] [Section 1] [Entire Act]

(o)“tax arrear” means,—

(i)the aggregate amount of disputed tax, interest chargeable or charged on such disputed tax, and penalty leviable or levied on such disputed tax; or

(ii)disputed interest; or

(iii)disputed penalty; or

(iv)disputed fee,

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