Settlement rates for disputed tax determine fixed payable amounts on declared tax arrears under the resolution scheme. The Scheme prescribes fixed percentages to determine amounts payable on declared tax arrears (made between 1 September and 31 December 1998): differentiated rates for income-tax (varying by taxpayer type and elevated for search-and-seizure assessments), specific low flat rates for wealth-tax, gift-tax, expenditure-tax and interest-tax primary tax components, fifty percent where only interest or penalty is involved, and fifty percent treatment for duties/cesses or for fines/penalties/interest in indirect tax cases.