Direct Tax Vivad se Viswas Act.

Assessee has filed declaration under DVSVS Act  , and out of total tax payable under the scheme, paid substantial amount before 30.09.2021. Whether assessee has to pay additional tax @10% on gross tax payable under the scheme or on the net amount payable after deducting the amount paid before 30.09.2021. PCIT has considered additional tax @ 10% on the gross amount payable under DTVsVAct.  Please guide

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