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    <title>Manner of furnishing undertaking under rule 11UE.</title>
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    <description>Rule 11UF sets out the procedure for furnishing an undertaking in Form No. 1 under rule 11UE for specified orders relating to indirect transfer of assets situate in India before 28 May 2012. It prescribes the time limit for filing the undertaking, the authority&#039;s power to issue a certificate in Form No. 2 or reject the undertaking for defects, the requirement to file intimation in Form No. 3 within the prescribed period, and the circumstances in which no such intimation is required. The rule also provides for relief in Form No. 4, the grounds for declining relief, the effect of late or defective filings, the binding effect on the assessing officer, and definitions of key expressions used in the scheme.</description>
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      <title>Manner of furnishing undertaking under rule 11UE.</title>
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      <description>Rule 11UF sets out the procedure for furnishing an undertaking in Form No. 1 under rule 11UE for specified orders relating to indirect transfer of assets situate in India before 28 May 2012. It prescribes the time limit for filing the undertaking, the authority&#039;s power to issue a certificate in Form No. 2 or reject the undertaking for defects, the requirement to file intimation in Form No. 3 within the prescribed period, and the circumstances in which no such intimation is required. The rule also provides for relief in Form No. 4, the grounds for declining relief, the effect of late or defective filings, the binding effect on the assessing officer, and definitions of key expressions used in the scheme.</description>
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