Undertaking for Direct Tax Dispute Resolution Scheme requires prescribed Form 2 submission under rule 3(2) of the scheme rules. An undertaking is required to participate in the Direct Tax Dispute Resolution Scheme, 2016, to be furnished in the prescribed Form 2 under rule 3(2); the form operates as a statutory declaration by the taxpayer evidencing compliance with eligibility and procedural prerequisites and triggers the scheme's procedural effect when duly executed and submitted.