Rule 4 - Form of declaration and undertaking - Direct Tax Vivad Se Vishwas Rules, 2024

4. Form of declaration and undertaking. - (1) The declaration for any dispute referred to in sub-section (1) of section 91 and the undertaking referred to in sub-section (4) of the said section shall be made in Form-1 to the designated authority and shall be filed separately in respect of each order: Provided that where the appellant and the income-tax authority have both filed an appeal or writ petition or special leave petition in respect of the same order, single Form-1 shall be filed by the appellant. (2) The declaration and the undertaking under sub-rule (1) shall be verified by the declarant or any person competent to verify the return of income on his behalf in accordance with section 140 of the Income-tax Act, 1961 (43 of 1961). (3) The designated authority, on receipt of declaration, shall issue a receipt electronically in acknowledgement thereof.