Declaration under Vivad se Vishwas Scheme triggers deemed withdrawal of appeals and waiver of remedies for tax arrears. Filing requires a prescribed, verified declaration before the designated authority; issuance of the section 92(1) certificate deems pending appeals in respect of disputed income, interest, penalty, fee or tax arrear withdrawn. Declarants must withdraw any appeals or writs (with court leave where required) and furnish proof, and must give a prescribed undertaking waiving any direct or indirect right to pursue remedies in relation to the tax arrear. A declaration is void if material particulars are false, scheme conditions are violated, or the undertaking is breached, with revival of withdrawn proceedings and statutory consequences; appellate forums must not decide declared arrear issues while the certificate or determined payment stands.