Tax recovery undertaking: employer obliged to pay taxes due under specified Acts when issuing a no-objection certificate. An undertaking under Section 230(1) conditions issuance of a no-objection certificate on the employer or specified person paying taxes due under the Wealth-tax, Gift-tax, Income-tax and Expenditure-tax Acts for income received by the named employee; it requires acceptance of the Assessing Officer's certification as conclusive, identification by PAN or Aadhaar, survives death or liquidation, and permits the Central Government to recover tax from the signatory under the Second Schedule without first suing the assessee.