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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Undertaking requirement under rule 11UE establishes a prescribed form for compliance with Income-tax Rules and submission procedure.</h1> Form No. 1 prescribes an undertaking for compliance with sub-rule (1) of rule 11UE of the Income-tax Rules, 1962, included within Appendix IV which consolidates Forms No. 1-4 and follows a regulatory insertion by the cited notification, thereby formalizing the documentation and submission mechanism for the rule 11UE undertaking.

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