Where the demand in case of an assessee has been reduced partly or fully by giving appeal effect to the order of appellate forum, how would the amount payable under Vivad se Vishwas be adjusted?
​​​​In such cases, after getting the proof of payment of the amount payable under Vivad se Vishwas, the AO shall pass order under section 154​ of the Act read with the relevant provisions of Vivad se Vishwas to create demand in case of assessee against which the amount payable shall be adjusted.