(1) Where the arrears in disputes pertain to any assessment period ending on or before the 31st March 2005 under the relevant Act, then the extent of waiver shall be in excess of the requisite amount payable as specified in column (2) of the Table as below :- TABLE-1 Type of Arrears Conditions for Waiver Extent of Waiver (1) (2) (3) Arrears in disputes related to section 5 of this Act. (i) The applicant shall pay whole amount of tax out of arrears in disputes after reducing it by the part payment covered by sub-section (4) of this section. (a) Total amount of interest and penalty out of arrears in disputes pertaining to issues withdrawn as provided in section 5. (ii) In case, where the appeal is withdrawn for some of the issues, then the applicant shall pay the whole amount of tax relating to such issues withdrawn in appeal and credit of part payment covered by sub-section (4) of this section will be given in proportion to tax involved in the issues withdrawn in appeal. (b) Total amount of post assessment penalty and interest, accrued upto date of payment of tax made as per column (2) and such penalty and interest on payment of tax considered under sub-section (4) of this section pertaining to issues withdrawn as provided in section 5.