Section 3. Amount payable by declarant

3. Amount payable by declarant .—Subject to the provisions of this Act, where a declarant files 2[under the provisions of this Act on or before the such date as may be notified], a declaration to the designated authority in accordance with the provisions of section 4 in respect of tax arrear, then, notwithstanding anything contained in the Income-tax Act or any other law for the time being in force, the amount payable by the declarant under this Act shall be as under, namely:— |SI. NO|Nature of tax arrear.|Amount payable under<br>this Act on or before the<br>3[31st day of December,<br>2020 or such later date<br>as may be notified].|Amount payable under<br>this Act on or after the<br>4[1st day of January,<br>2021 or such later date<br>as may be notified] but| |---|---|---|---| 1. Ins. by Act 13 of 2021, s. 172 (w.e.f. 17-03-2020). 2. Subs. by Act 38 of 2020, s. 5, for "under the provisions of this Act on or before the last date" (w.e.f. 31-3-2020). 3. Subs. by s. 5, ibid ., for "31st day of March, 2020" (w.e.f. 31-3-2020). 4. Subs. by s. 5, ibid., for "1st day of April, 2020" (w.e.f. 31-3-2020). ||||on or before the last<br>date.| |---|---|---|---| |(a)|where the tax arrear is the aggregate<br>amount of disputed tax, interest<br>chargeable or charged on such<br>disputed tax and penalty leviable or<br>levied on such disputed tax.|amount of the disputed<br>tax.|the aggregate of the<br>amount of disputed<br>tax and ten per cent.<br>of disputed tax:<br>provided that where<br>the ten per cent. of<br>disputed tax exceeds<br>the aggregate amount<br>of interest chargeable<br>or charged on such<br>disputed<br>tax<br>and<br>penalty leviable or<br>levied<br>on<br>such<br>disputed<br>tax,<br>the<br>excess<br>shall<br>be<br>ignored<br>for<br>the<br>purpose<br>of<br>computation<br>of<br>amount<br>payable<br>under this Act .| |(b)|where the tax arrear includes the<br>tax, interest or penalty determined<br>in any assessment on the basis of<br>search under section 132 or section<br>132A of the Income-tax Act.|the aggregate of the<br>amount of disputed<br>tax and twenty-five<br>per<br>cent.<br>of<br>the<br>disputed tax:<br>provided that where the<br>twenty-five per cent. of<br>disputed tax exceeds the<br>aggregate<br>amount<br>of<br>interest chargeable or<br>charged<br>on<br>such<br>disputed tax and penalty<br>leviable or levied on<br>such disputed tax, the<br>excess shall be ignored<br>for<br>the<br>purpose<br>of<br>computation of amount<br>payable under this Act.|the aggregate of the<br>amount of disputed<br>tax and thirty-five per<br>cent. of disputed tax:<br>provided that where<br>the thirty- five per<br>cent. of disputed tax<br>exceeds the aggregate<br>amount<br>of<br>interest<br>chargeable or charged<br>on such disputed<br>tax<br>and<br>penalty<br>leviable or levied on<br>such disputed tax, the<br>excess<br>shall<br>be<br>ignored<br>for<br>the<br>purpose<br>of<br>computation<br>of<br>amountpayable.| |(c)|where the tax arrear relates to<br>disputed<br>interest<br>or<br>disputed<br>penalty or disputed fee.|twenty-five per cent.<br>of disputed interest<br>or disputed penalty<br>or disputed fee.|thirty per cent. of<br>disputed interest or<br>disputed penalty or<br>disputed fee:| Provided that in a case where an appeal or writ petition or special leave petition is filed by the income-tax authority on any issue before the appellate forum, the amount payable shall be one-half of the amount in the Table above calculated on such issue, in such manner as may be prescribed: Provided further that in a case where an appeal is filed before the Commissioner (Appeals) or objections is filed before the Dispute Resolution Panel by the appellant on any issue on which he has already got a decision in his favour from the Income Tax Appellate Tribunal (where the decision on such issue is not reversed by the High Court or the Supreme Court) or the High Court (where the decision on such issue is not reversed by the Supreme Court), the amount payable shall be one-half of the amount in the Table above calculated on such issue, in such manner as may be prescribed: Provided also that in a case where an appeal is filed by the appellant on any issue before the Income Tax Appellate Tribunal on which he has already got a decision in his favour from the High Court (where the decision on such issue is not reversed by the Supreme Court), the amount payable shall be one-half of the amount in the Table above calculated on such issue, in such manner as may be prescribed.