Direct Tax Vivad Se Vishwas certificate sets settlement amounts; pay within fifteen days or declaration treated as void. Certificate under sub-section (1) of section 92 determines amounts payable by the declarant under the Direct Tax Vivad Se Vishwas Scheme, listing for each dispute the assessment year, nature and amount of disputed tax-arrear, amount payable under section 90, amounts already paid, balance payable or refundable and appeal reference details; the declarant must pay any balance within fifteen days of receipt or the Form 1 declaration shall be treated as void and deemed never to have been made.