https://www.taxtmi.com/acts?id=38625 Section 4 requires filing the declaration before the designated authority in prescribed form; issuance of the section 5(1) certificate deems pending appeals withdrawn. Declarants must withdraw higher court writs and arbitration or mediation claims and furnish proof with payment intimation under section 5(2), and provide an undertaking waiving rights to pursue remedies in respect of the tax arrear. A declaration is void if material particulars are false, conditions are violated, or the undertaking is breached, causing revival of withdrawn proceedings and Income-tax consequences. en-us Wed, 18 Mar 2020 16:29:59 +0530 Mon, 27 Oct 2025 10:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38625 Section 4 requires filing the declaration before the designated authority in prescribed form; issuance of the section 5(1) certificate deems pending appeals withdrawn. Declarants must withdraw higher court writs and arbitration or mediation claims and furnish proof with payment intimation under section 5(2), and provide an undertaking waiving rights to pursue remedies in respect of the tax arrear. A declaration is void if material particulars are false, conditions are violated, or the undertaking is breached, causing revival of withdrawn proceedings and Income-tax consequences. Act-Rules Direct Taxes Wed, 18 Mar 2020 16:29:59 +0530 https://www.taxtmi.com/acts?id=38625