<s>[INST] What amount of tax is required to be paid, if an assessee wants to avail the benefit of the Vivad se Vishwas? [/INST] ​​​Under the Vivad se Vishwas, declarant is required to make following payment for settling disputes:
A. In appeals/writ/SLP/DRP objections/revision application under section 264/arbitration filed by the assessee -
(a)    In case payment is made till 31st March, 2020
(i)    ​​​​​​100% of the disputed tax (125% in search cases) where dispute relates to disputed tax (excess amount over 10​0% limited to the amount of interest and penalty levied or leviable), or
(ii)    25% of the disputed penalty, interest or fee where dispute relates to disputed penalty, interest or fee only.
(b)    In case payment is made after 31st March, 2020-
(i)    110% of the disputed tax (135% in search cases) where dispute relates to disputed tax (excess amount over 100% limited to the amount of interest and penalty), or
(ii)    30% of the disputed penalty, interest or fee in case of dispute related to disputed penalty, interest or fee only.
However, if in an appeal before Commissioner (Appeals) or in​ objections pending before DRP, there is an issue on which the appellant has got favourable decision from ITAT (not reversed by HC or SC) or from the High Court (not reversed by SC) in earlier years then the amount payable shall behalf or 50% of above amount. 
Similarly, if in an appeal before ITAT, there is an issue on which the appellant has got favourable decision from the High Court (not reversed by SC) in earlier years then the amount payable shall be half or 50% of above amount.
B. In appeals/writ/SLP filed by the Department -
(a)    In case payment is made till 31st March, 2020-
(i)    50% of the disputed tax (62.5% in search cases) in case of dispute related to disputed tax or
(ii)    12.5% of the disputed penalty, interest or fee in case of dispute related to disputed penalty, interest or fee only.
(b)    in case payment is made after 31st March, 2020-
(i)    55% of the disputed tax (67.5% in search cases) in cases of dispute related to disputed tax, or
(ii)    15% of the disputed penalty, interest or fee in case of dispute related to disputed penalty, interest or fee only. </s>