<h1>Direct tax dispute resolution scheme lets taxpayers settle pending tax arrears via declaration and prescribed payments, with statutory finality.</h1> Establishes a time-bound statutory scheme allowing taxpayers or the tax authority to file a prescribed declaration before a notified designated authority to settle specified tax arrears by payment of amounts determined under the Act (full disputed tax or reduced percentages for disputed interest, penalty or fee depending on payment date), requires withdrawal of pending appeals and proceedings, makes the authority's determination conclusive and non-refundable, grants immunities from further proceedings in respect of declared arrears, and excludes specified categories including offshore undisclosed income, cases with prosecution, and certain assessments.