<s>[INST] When assessee settles his own appeal or arbitration under Vivad se Vishwas, will consequential relief be available to the deductor in default front liability determined under TDS order u/s 201? [/INST] When an assessee (being a person receiving an income) settles his own appeal or arbitration under Vivad se Vishwas and such appeal or arbitration is with reference to assessment of an income which was not subjected to TDS by the payer of such income (deductor in default) and an order under section 201 of the Act has been passed against such deductor in default, then such deductor in default would not be required to pay the corresponding TDS amount. However, he would be required to pay the interest under sub-section (1A) of section 201 of the Act. If such levy of interest under sub-section (1A) of section 201 qualifies for Vivad se Vishwas,the deductor in default can settle this dispute at 25% or 30% of the ​disputed interest, as the case may be. </s>