<s>[INST] Whether 234E and 234F appeals are covered? [/INST] ​​​If appeal has been filed against imposition of fees under section 234E or 234F of the Act, the appellant would be eligible to file declaration for disputed fee and amount payable under Vivad se Vishwas shall be 25% or 30% of the disputed fee, as the case may be.

If the fee imposed under section 234E or 234F​ pertains to a year in which t​​here is disputed tax the settlement of disputed tax will not settle the disputed fee. If assessee wants to settle disputed fee, he will need to settle it separately by paying 25% or 30% of the disputed fee, as the case may be. </s>