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    <title>Procedure for making declaration and furnishing undertaking in Form-1 under Rule 4 of The Direct Tax Vivad Se Vishwas Rules, 2024</title>
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    <description>The procedure mandates online preparation and submission of the declaration and undertaking in Form 1 on the Department&#039;s e Filing portal, with verification under section 140 of the Income tax Act. Filing requires digital signature where returns mandate it or otherwise an electronic verification code; specified schedules must be completed with validations. Submission generates an electronic acknowledgement, is viewable/downloadable on the portal, and is treated as submission to the designated authority under Clause (e) of section 89 of the Scheme. The Notification is effective immediately.</description>
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      <description>The procedure mandates online preparation and submission of the declaration and undertaking in Form 1 on the Department&#039;s e Filing portal, with verification under section 140 of the Income tax Act. Filing requires digital signature where returns mandate it or otherwise an electronic verification code; specified schedules must be completed with validations. Submission generates an electronic acknowledgement, is viewable/downloadable on the portal, and is treated as submission to the designated authority under Clause (e) of section 89 of the Scheme. The Notification is effective immediately.</description>
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