Full and final settlement under the Direct Tax Dispute Resolution Scheme grants immunity after payment and withdrawal of proceedings. Order certifying that, following a declaration under the Scheme, the designated authority determined the specified tax and payable sum, the declarant paid that sum, withdrew any judicial or alternative dispute proceedings with proof, and furnished the prescribed undertaking; the order then certifies payment and grants immunity, subject to the Scheme, from prosecution or penalty in respect of the disputed tax/disputed income and lists assessment year, appeal reference, disputed income and disputed tax particulars.