Direct tax declaration and undertaking must be filed in prescribed forms, signed/verified and acknowledged electronically. Taxpayers must submit the statutory declaration in Form-1 and the undertaking in Form-2 together; both must be signed and verified by the declarant or a person competent to verify an income-tax return under section 140, and the designated authority must issue an electronic receipt acknowledging the declaration.
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Provisions expressly mentioned in the judgment/order text.
Direct tax declaration and undertaking must be filed in prescribed forms, signed/verified and acknowledged electronically.
Taxpayers must submit the statutory declaration in Form-1 and the undertaking in Form-2 together; both must be signed and verified by the declarant or a person competent to verify an income-tax return under section 140, and the designated authority must issue an electronic receipt acknowledging the declaration.
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