Full and final settlement under Vivad se Vishwas grants immunity from prosecution and penalty upon certified payment. Order certifies under the Direct Tax Vivad Se Vishwas Act, 2020 that a full and final settlement of specified tax arrear(s) has been effected following a declaration and determination by the designated authority, records payment of the settled amount, and grants immunity from prosecution and penalty in respect of the settled arrear, while clarifying that the declaration does not amount to acquiescence on the disputed tax position.