Rule 3 - Form of declaration and undertaking under section 203. - Direct Tax Dispute Resolution Scheme Rules, 2016

3. Form of declaration and undertaking under section 203 .- (1) The declaration under sub-section (1) of section 203 shall be made in duplicate in Form-1 to the designated authority and verified in the manner specified therein. (2) The undertaking referred to in sub-section (4) of section 203 shall be furnished in Form-2 alongwith the declaration and verified in the manner specified therein. (3) The declaration under sub-rule (1) and the undertaking under sub-rule (2), as the case may be, shall be signed by the declarant or any person competent to verify the return of income on his behalf in accordance with section 140 of the Income-tax Act, 1961. (4) The designated authority on receipt of declaration shall issue a receipt in acknowledgement thereof.