Vivad se Vishwas settlement does not constitute acquiescence, preventing revenue from treating settled additions as accepted later. A Vivad se Vishwas settlement does not constitute a concession of the disputed tax position; the Explanation to Clause 5 provides that a declaration under the scheme shall not be treated as acquiescence by the declarant or the income-tax authority, and neither party may contend in appeals or petitions that the disputed issue was accepted by reason of the settlement.