Section 2(d) in Bihar Settlement of Taxation Disputes Act, 2019
(d)"arrear tax, penalty or interest, or fine in dispute" means,-(i)tax, by whatever name called, payable by an assessee upon assessment or re-assessment under the relevant Act, or,(A)as determined for delayed payment or non-payment of tax before assessment or re-assessment; or(B)as accrued in respect of non-payment of tax or, as the case may be, short payment of tax after assessment or re-assessment which is in dispute.(ii)penalty imposed upon an assessee for default in furnishing return in accordance with the provisions of the relevant Act, or,(iii)Interest payable by an assessee under Act,-
