Settlement under Vivad se Vishwas resolves declared disputes but does not amount to admission or affect other proceedings. A declaration under the Vivad se Vishwas scheme resolves only the disputed issues covered by that declaration and does not amount to an admission or concession of the taxpayer's tax position; it cannot be used by either the income-tax authority or the declarant to claim acquiescence in the disputed issue in other appeals, writs, or petitions.