Direct tax dispute declarations must be filed in Form-1, verified and acknowledged electronically by the designated authority. Declarations and undertakings under the scheme must be filed in Form-1 with the designated authority, ordinarily one filing per order; if both appellant and tax authority have instituted proceedings in respect of the same order a single Form-1 by the appellant is permitted. Filings must be verified by the declarant or a person competent to verify the return under the Income-tax Act, and the designated authority shall issue an electronic acknowledgement receipt.