Declaration of tax payable allows settlement of disputed tax by paying tax, interest and a portion of penalty under scheme. The Direct Tax Dispute Resolution Scheme, 2016 permits a declarant to file a declaration for tax arrear or specified tax within the notified window and prescribes amounts payable under Clause 199: for pending appeals the declarant must pay disputed tax and interest, with either full payment of disputed tax and interest where disputed tax falls within the lower threshold, or full disputed tax plus a portion of the minimum penalty and interest in other cases; penalties require a portion of the minimum penalty together with tax and interest on the income finally determined; for specified tax the amount payable is the specified tax determined.