Payment determination under the Vivad se Vishwas scheme: authority fixes payable amount and payment obligation follows certificate.

The designated authority determines by order the amount payable after a declaration, issues a certificate stating the tax arrear and payable amount, and, after the declarant pays and intimates payment particulars, records that payment; such determination orders are conclusive and cannot be reopened in other proceedings, while making a declaration does not constitute conceding the tax position.

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