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    <title>Form for filing declaration under sub-section (1) and undertaking under sub-section (4) of section 91 of the finance (no. 2) act, 2024</title>
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    <description>Form 1 requires a declarant to provide identifying and appellate case details, confirm eligibility and options on losses/depreciation/MAT credit, and select the applicable schedule. Each schedule defines disputed amounts and prescribes formulae to compute X (if declared by 31.12.2024) or Y (if declared after 01.01.2025) based on forum and appellant status. The form records prior payments, nets them against the Scheme amount, and incorporates a verification and an irrevocable undertaking waiving all rights to pursue remedies on the specified tax arrear.</description>
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      <description>Form 1 requires a declarant to provide identifying and appellate case details, confirm eligibility and options on losses/depreciation/MAT credit, and select the applicable schedule. Each schedule defines disputed amounts and prescribes formulae to compute X (if declared by 31.12.2024) or Y (if declared after 01.01.2025) based on forum and appellant status. The form records prior payments, nets them against the Scheme amount, and incorporates a verification and an irrevocable undertaking waiving all rights to pursue remedies on the specified tax arrear.</description>
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