Declaration under section 214: Form submission and verification trigger a temporary pause on related appeals following acknowledgement.

Declaration under section 214(1) must be made in Form 1, verified and signed by the declarant or an authorized representative, and furnished in duplicate to the designated authority which must issue an acknowledgement in Form 2 within seven days; a copy of the declaration and acknowledgement must be furnished to the Commissioner (Appeals) within fifteen days of receipt, and the Commissioner (Appeals) shall not proceed with the appeal for sixty days from receipt of that information.

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