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    <title>Relaxation of Validation (section 119 of the Finance Act, 2012) Rules, 2021.</title>
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    <description>The notification applies, mutatis mutandis, the form and manner of furnishing undertakings prescribed under specified Income-tax Rules to clauses (i), (ii) and (iii) of the first proviso to section 119, and similarly applies the prescribed conditions for undertakings to clause (iv) of the first proviso, thereby aligning undertaking format, submission process and conditional criteria with existing income-tax rule prescriptions.</description>
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      <description>The notification applies, mutatis mutandis, the form and manner of furnishing undertakings prescribed under specified Income-tax Rules to clauses (i), (ii) and (iii) of the first proviso to section 119, and similarly applies the prescribed conditions for undertakings to clause (iv) of the first proviso, thereby aligning undertaking format, submission process and conditional criteria with existing income-tax rule prescriptions.</description>
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