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of <h1>Procedure for Tax Dispute Resolution: Submit Declarations with Form-1 and Undertakings with Form-2 under Section 203</h1> The Direct Tax Dispute Resolution Scheme Rules, 2016, outlines the procedure for declarations and undertakings under section 203. Declarations must be submitted in duplicate using Form-1 to the designated authority and verified as specified. The accompanying undertaking, as per sub-section (4) of section 203, should be in Form-2 and also verified. Both documents must be signed by the declarant or an authorized person under section 140 of the Income-tax Act, 1961. Upon receiving the declaration, the designated authority will issue an acknowledgment receipt.
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