Waiver of rights under the Direct Tax Dispute Resolution Scheme bars pursuit of domestic or international tax remedies. The undertaking under the Direct Tax Dispute Resolution Scheme, 2016 is a voluntary and irrevocable declaration whereby the taxpayer or an authorised representative waives all rights in respect of specified tax, direct or indirect, to seek or pursue any remedy or claim under domestic law, equity, statute or international agreements. The form requires signature, place, designation, address and PAN and must be furnished with the declaration in Form 1 to the Designated Authority.