Declaration under section 125 requires electronic filing of Form SVLDRS 1 and a separate declaration for each defined case. Declarations under section 125 must be filed electronically by the declarant in Form SVLDRS-1 by the prescribed deadline, with a separate declaration required for each discrete matter. A 'case' for this purpose includes show cause notices or related appeals pending as of the cutoff, amounts in arrears, enquiries/investigations/audits with amounts quantified by the cutoff, and voluntary disclosures.