Delhi Tax Compliance Achievement Scheme grants immunity from penalties and prosecution upon declared tax payment and sets payment schedule. The Delhi Tax Compliance Achievement Scheme, 2013 allows dealers, unregistered persons required to register, and persons liable to deduct tax at source to declare historical tax dues calculated commodity wise or by specified works contract rates, pay at least fifty percent with the declaration and the balance by a later date, and upon payment obtain immunity from penalties, prosecution and further proceedings in respect of the declared amounts (subject to limited exceptions and Commissioner's power to reopen materially false declarations).