Direct Tax Dispute Resolution Scheme: payment certified and immunity granted for disputed tax upon full settlement. Certification that the declarant has paid the sum determined by the designated authority under the Direct Tax Dispute Resolution Scheme, 2016 toward full and final settlement of specified tax arrear; the certificate records assessment year, appeal reference, disputed income and disputed tax and, subject to the Scheme's provisions, grants immunity from prosecution or penalty under the Income-tax Act/Wealth-tax Act in respect of the specified disputed tax/disputed income.