<h1>Acknowledgment of tax declaration: staged payment deadlines and recovery consequences for unpaid tax dues under the scheme.</h1> Form VCES-2 acknowledges receipt of a declaration under section 107 and records declarant particulars and declared tax dues while expressly not certifying correctness or payment. It prescribes a staged payment mechanism requiring an initial minimum payment, a subsequent balance payment, and treatment of any remaining unpaid amounts to be paid later with prescribed interest; issuance of a Certificate of Discharge in Form VCES-3 is contingent on full payment including interest, and unpaid declared amounts are recoverable under the Finance Act recovery provisions.