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    <title>Time and manner of payment.</title>
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    <description>The designated authority must determine the sum payable under the Scheme within sixty days of receipt of the declaration and issue a prescribed certificate stating the tax arrear or specified tax and the sum payable. The declarant must pay the certified sum within thirty days of receipt and notify the authority with proof, whereupon the authority will record payment by passing an order. That order is conclusive as to the matters stated and precludes re-opening in proceedings under the Income-tax Act, the Wealth-tax Act, any other law, or any international agreement.</description>
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      <description>The designated authority must determine the sum payable under the Scheme within sixty days of receipt of the declaration and issue a prescribed certificate stating the tax arrear or specified tax and the sum payable. The declarant must pay the certified sum within thirty days of receipt and notify the authority with proof, whereupon the authority will record payment by passing an order. That order is conclusive as to the matters stated and precludes re-opening in proceedings under the Income-tax Act, the Wealth-tax Act, any other law, or any international agreement.</description>
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