TMI BlogFORM No. 1 [See rule 11UE (1)] Undertaking under sub-rule (1) of rule 11UE of the Income-tax Rules, 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... asset situate in India in consequence of the transfer of a share or interest in a company or entity registered or incorporated outside India made before the 28th day of May, 2012 and particulars of such specified orders are provided in Part A of the Annexure. (b) The declarant has (strike off the options that are not applicable), (i) not filed any appeal or application or petition or proceeding before any Income-tax authority or Authority for Advance Rulings constituted under section 245-O of the Act or the Board for Advance Rulings constituted under section 245-OB or Income-tax Settlement Commission constituted under section 245B or the Interim Board for Settlement constituted under section 245AA or any tribunal or court against the relevant orders, and hereby undertakes that it shall not file any appeal, application, petition or proceeding in future against the relevant order or orders. Particulars of such relevant order or orders are provided in Part B of the Annexure; (ii) filed one or more appeals or applications or petitions or proceeding before any Income-tax authority or Authority for Advance Rulings constituted under section 245-O of the Act or the Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s undertaking, on a with prejudice basis, in accordance with clause (e) below. The declarant further undertakes that it shall not file any such appeal, application, petition or proceeding in future against the relevant order or orders. Particulars of such pending appeals or applications or petitions or proceeding filed by the declarant and their status as on the date of this undertaking, are provided in Part D of the Annexure; (c) The declarant has (strike off the options that are not applicable), (i) not initiated any proceeding for arbitration, conciliation or mediation, and no notice has been given thereof under any law for the time being in force or under any agreement entered into by India with any other country or territory outside India, whether for protection of investment or otherwise against the relevant orders, and hereby undertakes that it shall not initiate any such arbitration, conciliation or mediation in future. Particulars of such relevant order or orders are provided in Part B of the Annexure; (ii) initiated proceeding for arbitration, conciliation or mediation, or notices thereof has been given, under any law for the time being in force or un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prejudice basis, in accordance with clause (e) below. Particulars of such pending proceeding and notices filed by the declarant are provided in Part F of the Annexure. The declarant hereby further undertakes that it shall not initiate any such arbitration, conciliation or mediation in future arising out of or in connection with the relevant order or orders; (v) received or got any awards, orders, judgements or any other reliefs issued in favour of the declarant, arising out of or in any way relating to the imposition of tax, interest and penalty based on the relevant order or orders, under any agreement entered into by India with any other country or territory outside India, whether for protection of investment or otherwise and hereby undertakes to irrevocably waive any right to seek or pursue any claim or costs or declaratory relief in relation to or arising out of such awards, orders or judgements or any other relief that may have been ordered, issued or passed against India and any Indian affiliate, whether it is in proceeding initiated by the declarant or by India and any Indian affiliate. The declarant also undertakes to irrevocably waive any right to seek or pursue any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declarant, as referred to in clause (c) of this undertaking against the Republic of India and any Indian affiliate. All such proceeding filed by the declarant have been disposed of and no further proceeding has been filed by the declarant and evidence is herewith furnished and hereby undertakes that it shall not reopen any such proceeding in future or file or initiate fresh proceeding to enforce or pursue attachments. Particulars of such proceeding, initiated and disposed of, are provided in Part H of the Annexure; (iv) initiated proceeding to enforce or pursue attachments in connection with any awards, orders, judgements, or any other relief that may have been ordered, issued or passed by any tribunal or court or other judicial, quasi-judicial or administrative authority in relation to the said arbitration, conciliation or mediation proceeding in favour of the declarant as referred to in clause (c) of this undertaking, either against the Republic of India and any Indian affiliate and one or more of such proceeding are pending on the date of undertaking and, the declarant has obtained one or more orders from any court or other authority which remain outstanding against India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oversies, debts, costs, attorneys fees, court s fees, expenses, damages, judgments, orders, declaratory reliefs and liabilities of whatever kind or nature at law, in equity, or otherwise, whether now known or unknown previously (or in future discovered), suspected or unsuspected, and whether or not concealed or hidden, which have existed or may have existed, or do exist or which hereafter can, shall or may exist , in relation to any award, order, judgment, or any other relief as referred in clause (b), (c) and (d) of this undertaking, against the Republic of India and all Indian affiliates, ordered, issued or passed in connection with the relevant order or orders, whether it is in proceeding initiated by the declarant or by Republic of India and any Indian Affiliate. The declarant further undertakes to fully cooperate with the Republic of India or any Indian affiliate which is subject to any outstanding order referenced in clause (d), in order to set-aside or otherwise nullify any such outstanding order, and irrevocably and with prejudice waives any rights or remedies arising from such outstanding order. For the avoidance of doubt, the declarant s irrevocable waiver includes irrev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er any agreement entered into by Republic of India with any country or territory outside Republic of India, whether for protection of investment or otherwise , whether it is in proceeding initiated by the declarant or by Republic of India and any Indian affiliate. For the avoidance of doubt, the declarant s above waiver includes an irrevocable waiver of any claim against India and any Indian Affiliate to costs incurred or interest accrued in relation to the relevant order or orders, or any related ongoing or completed litigation, arbitration, conciliation or mediation. Moreover, for the avoidance of any doubt, the declarant hereby undertakes (for itself and on behalf of all related parties) to forgo any reliance on any right under any award, judgment, or court order pertaining to the relevant order or orders or under the relevant order or orders. (h) The declarant further represents that as of the date of this undertaking, it has not transferred any of its claims under any award, judgment, or court order pertaining to the relevant order or orders or under the relevant order or orders, or granted any rights, to third parties, and further undertakes to not transfer any of its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom facilitating, procuring, encouraging or otherwise assisting any person (including but not limited to any related party or interested party) from bringing any proceeding or claims of any kind referred to in the above clauses, or any proceeding or claim of any kind related to any relevant order or orders referred to above (whether in respect of tax, interest or penalty). The declarant shall notify by a public notice or press release, at any time before furnishing intimation in Form No. 3 where this Form is required to be furnished under rule 11UF and before furnishing this undertaking in other cases, that by signing this undertaking any claims arising out of or relating to the relevant order or orders or any related award, judgment or court order, no longer subsist. Such public notice or press release shall include, among other things, confirmation that,- (i) the declarant (and its related parties) forever irrevocably forgo any reliance on any right and provisions under any award, judgment, or court order pertaining to the relevant order or orders or under the relevant order or orders; (ii) the declarant has provided this undertaking, which includes a complete relea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the refund may be credited are provided in Part J of the Annexure. (p) The details of all the interested parties are provided in Part K and Part L of the Annexure. The undertaking in Part M of the Annexure by each of such persons is attached with this undertaking. The declarant represents and warrants that: (i) all such undertakings have been executed and delivered by the person who has full legal power and authority to execute and deliver such undertakings; (ii) the execution, delivery and performance of this undertaking has been duly authorised by all necessary corporate action; and (iii) this undertaking constitutes the legal, valid and binding obligation of the declarant, enforceable against such person in accordance with its terms. Such separate, related undertakings may take the same form as this undertaking. (q) The declarant is or is not covered under sub-rule (6) of rule 11UF and in case if the declarant is not covered under said sub-rule all the conditions provided under sub-rule (2) of rule 11UE have been fulfilled. (r) This undertaking is governed by relevant Indian law and any dispute with respect to this undertaking sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order under conside-ration Taxes or penalty deter-mined Interest Total demand Relief, provided in any appeal procee-ding, if any Demand recov-ered from the decla-rant Pending demand or refund due as on date Details of the attach-ments made by any Income-tax Authority Section and sub- section of the Income- tax Act, 1961 Date of order (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) Part B Particulars of the relevant order or orders covered by sub-clause (i) of clauses(b), (c) and (d) of the undertaking: Sl. No. Sl. No. in Part A where the relevant order is mentioned No appeal or application or petition or proceeding before any Income-tax authority or Authority for Advance Rulings constituted under section 245-O of the Act or the Board for Advance Rulings under section 245- OB or I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Advance Rulings under section 245-OB or Income- tax Settlement Commission constituted under section 245B or the Interim Board for Settlement constituted under section 245AA or any tribunal or court accepting the withdrawal or disposing of) (1) (2) (3) (4) (5) (6) Part D Particulars of the appeals or applications or petitions or proceeding under sub-clause (iv) of clause (b) of the undertaking: Sr. No. Sl. No. in Part A where the relevant order is mentioned Nature of appeals or applications or petitions or proceeding Income-tax authority or Authority for Advance Rulings constituted under section 245-O of the Act or the Board for Advance Rulings under section 245-OB or Income-tax Settlement Commission constituted under section 245B or the Interim Board for Settlement constituted under section 245AA or any tribunal or court before whom such appeals or applications or petitions or proceeding has been filed Date of filing the appeals or applications or petitions or proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iliation or mediation (1) (2) (3) (4) (5) (6) (7) Part G Particulars of the award, order or judgement or any other relief under sub-clause (v) of clause (c) of the undertaking: Sr. No. Sl. No. in Part A where the relevant order is mentioned Nature of such award, order or judgement or any other relief Particulars (including the name of the country) where proceeding related to such award, order, judgement or any other relief were held Date of such award, order, judgement or any other relief along with reference number Status of the award, order, judgement or any other relief (1) (2) (3) (4) (5) (6) Part H Particulars of the proceeding to enforce any award, order or judgement or any other relief under sub-clause (ii) and (iii) of clause (d) of the undertaking: Sr. No. Sl. No. in Part A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the companies or entities in the entire chain of holding of the declarant till the ultimate holding company or entity of the declarant: Sl. No. Name of holding company Percentage of the ownership by such holding company in the declarant as on the date of undertaking If the ownership in the declarant is not held directly by such holding company, the chain of ownership with the names of all the companies in the chain of ownership (1) (2) (3) (4) Part L- Details of all the interested parties other than the interested parties covered under Part K Sl. No. Name of such persons whose interest may be affected directly or indirectly by this undertaking Nature of interest of such person Amount of interest of such person (Rs), if available (1) (2) (3) (4) PART M Undertaking by person(s) declared in Park K and Part L of the Undertaking To, Principal Commissioner/Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on a with prejudice basis, withdrawn all such appeals or applications or petitions or proceeding or such appeals or applications or petitions or proceeding have been disposed at any time before the date of filing Form No. 1, and hereby undertake that it shall not file any appeal, application, petition or proceeding in future against the relevant order or orders. Particulars of such appeals or applications or petitions or proceeding filed and irrevocably withdrawn with prejudice by the interested party, are provided in Part MC of the Annexure; (iii) filed one or more appeals or applications or petitions or proceeding before any Income-tax authority or Authority for Advance Rulings constituted under section 245-O of the Act or the Board for Advance Rulings under section 245-OB or Income-tax Settlement Commission constituted under section 245B or the Interim Board for Settlement constituted under section 245AA or any tribunal or court against the relevant order or orders and all the appeals or applications or petitions or proceeding filed by the interested party have been disposed of and no further appeal or application or petition or proceeding has been filed by the interested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iation or mediation, or notices thereof has been given, under any law for the time being in force or under any agreement entered into by India with any other country or territory outside India, whether for protection of investment or otherwise against the relevant order or orders and has irrevocably, on a with prejudice basis, withdrawn any such proceeding for arbitration, conciliation or mediation, and notices given thereof. The interested party hereby undertakes that it shall not reopen in future any such proceeding or initiate or file any such arbitration, conciliation or mediation in future arising out of or in connection with the relevant order or orders. Particulars of such proceeding for arbitration, conciliation or mediation and notices given thereof, initiated and irrevocably withdrawn with prejudice by the interested party, are provided in Part ME of the Annexure; (iii) initiated proceeding for arbitration, conciliation or mediation, or notices thereof has been given, under any law for the time being in force or under any agreement entered into by Republic of India with any other country or territory outside India, whether for protection of investment or otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory relief in relation to or arising out of such awards, orders or judgements or any other relief that may have been ordered, issued or passed against India and any Indian affiliate, whether it is in proceeding initiated by the interested party or by India and any Indian affiliate. The interested party also undertakes to irrevocably waive any right to seek or pursue any claim for costs in respect of any proceeding initiated by the Republic to set aside such award, order or judgement issued in favour of the interested party. The interested party hereby undertakes that it shall not initiate or file any such arbitration, conciliation or mediation in future. Particulars of such awards, orders, judgement or any other relief are provided in Part MG of the Annexure; (d) The interested party has (strike off options that are not applicable), (i) not initiated any proceeding to enforce or pursue attachments in connection with any awards, orders, judgements, or any other relief that may have been ordered, issued or passed by any tribunal or court or other judicial, quasi-judicial or administrative authority in relation to the said arbitration, conciliation or mediation proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceeding in favour of the interested party as referred to in clause (c) of this undertaking, either against the Republic of India and any Indian affiliate and one or more of such proceeding are pending on the date of undertaking and, interested party has obtained one or more orders from any court or other authority which remain outstanding against India and any Indian affiliate. The interested party hereby undertakes that it shall not file in future any such proceeding to enforce or pursue attachments regarding any awards, orders, judgements, or any other relief that may have been ordered , issued or passed by any tribunal or court or other judicial, quasi-judicial or administrative authority in relation to the said arbitration, conciliation or mediation proceeding in favour of the interested party as referenced in clause (c) of this undertaking or to enforce the orders from any court or other authority which remain outstanding against India and any Indian affiliate. The interested party further undertakes to fully cooperate with the Republic of India or any Indian affiliate which is subject to such outstanding order, in order to set-aside or otherwise nullify any such outstanding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Republic of India and all Indian affiliates, ordered, issued or passed in connection with the relevant order or orders, whether it is in proceeding initiated by the interested party or by India and any Indian affiliate. For the avoidance of doubt, the interested party s irrevocable waiver includes irrevocable waiver of any right provided by any existing ex-parte, provisional, or other kind of court order permitting enforcement or attachment against the Republic of India and any Indian affiliate, in furtherance of any award, order judgment, or any other relief that may have been ordered or issued or passed by any arbitral tribunal as referred in clauses (b), (c) and (d). The interested party further undertakes to fully cooperate with the Republic of India or any Indian affiliate which is subject to any outstanding order referenced in clause (d), in order to set-aside or otherwise nullify any such outstanding order, and irrevocably and with prejudice waives any rights or remedies arising from such outstanding order. For further avoidance of doubt, the interested party also undertakes to irrevocably waive any right to seek or pursue any claim for costs in respect of any proceeding in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, arbitration, conciliation or mediation. Moreover, for the avoidance of any doubt, the interested party hereby undertakes to forgo any reliance on any right under any award, judgment, or court order pertaining to the relevant order or orders or under the relevant order or orders. (h) The interested party further represents that as of the date of this undertaking, it has not transferred any of its claims under any award, judgment, or court order pertaining to the relevant order or orders or under the relevant order or orders, or granted any rights, to third parties, and further undertakes to not transfer any of its claims to third parties after entering this undertaking. (i) In the event that, notwithstanding the foregoing, any person asserts, brings , files or maintains any claim against the Republic of India or Indian affiliates (hereinafter collectively referred to as releasees )at any time on or after the date of furnishing this undertaking, the interested party shall indemnify, defend and hold harmless such releasee from and against any and all costs, expenses (including attorneys fees and court s fees), interest, damages, and liabilities of any nature aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other things, confirmation that,- (i) the interested party forever irrevocably forgoes any reliance on any right and provisions under any award, judgment, or court order pertaining to the relevant order or orders or under the relevant order or orders; (ii) the interested party has provided this undertaking, which includes a complete release of the Republic of India and any Indian Affiliate with respect to any award, judgment, or court order pertaining to the relevant order or orders or under the relevant order or orders, and with respect to any claim pertaining to the relevant order or orders; (iii) the undertaking also includes an indemnity against any claims brought against the Republic of India or any India affiliate contrary to the release; and (iv) the interested party confirms it will treat any such award, judgment, or court order as null and void and without legal effect to the same extent as if it had been set aside by a competent court and will not take any action or initiate any proceeding or bring any claim based on that. (l) The interested party confirms that the undertakings given herein are intended to be enforceable by the Republic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e furnished where the Permanent Account Number or Aadhaar Number of the signatory is available. 2. Company Identification Number and Taxpayer Identification Number are to be provided where Permanent Account Number/Aadhaar Number or Tax Deduction Account Number of the interested party are not available. 3. The Board Resolution or legal authorisation, as referred to in clause (m) of the undertaking shall, among other things: (a) record the Signatory s power and authority to give the undertaking on behalf of the interested party; and (b) record the interested party s power and authority to indemnify defend and hold harmless the Republic of India and the Indian affiliates in accordance with clause (i) of the undertaking) VERIFICATION Verified that the contents of this undertaking are true to the best of my knowledge and belief. No part of the undertaking is false and nothing has been concealed or misstated therein. Verified at__ place_____ on this the __day__ of__ month ,___year _____. Place: .. Date: .. Signature .. Annexure Part MA Particulars of the releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceeding under sub-clause (ii) and (iii) of clause (b) of the undertaking: Sl. No. Sl. No. in Part MA where the relevant order is mentioned Nature of appeals or applications or petitions or proceeding Income-tax authority or Authority for Advance Rulings constituted under section 245-O of the Act or the Board for Advance Rulings under section 245- OB or Income-tax Settlement Commission constituted under section 245B or the Interim Board for Settlement constituted under section 245AA or any tribunal or court before whom such appeals or applications or petitions or proceeding has been filed Date of filing the appeals or applications or petitions or proceeding Date of disposing of or withdrawal such appeals or applications or petitions or proceeding (Please attach a copy of order by the Income- tax authority or Authority for Advance Rulings constituted under section 245-O of the Act or the Board for Advance Rulings under section 245-OB or Income- tax Settlement Commission constituted under section 245B or the Interim Board for Settlement constituted under section 245AA or any tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) (5) (6) (7) (8) Part MF Particulars of the proceeding for arbitration, conciliation or mediation, or notices under sub- clause (iv) of clause (c) of the undertaking: Sl. No. Sl. No. in Part MA where the relevant order is mentioned Nature of proceeding for arbitration, conciliation or mediation, or notices thereof with case number or Notice given Particulars (Including the name of the country) where such proceeding for arbitration, conciliation or mediation are pending of notices thereof have been issued Date of initiating the proceeding for arbitration, conciliation or mediation or issue of notice Name of the agreement entered into by India under which the proceeding for arbitration, conciliation or mediation are pending Status of the proceeding for arbitration, conciliation or mediation (1) (2) (3) (4) (5) (6) (7) Part MG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of the country)where such proceeding to enforce any award, order or judgement or any other relief are taking place Date of filing proceeding to enforce any award, order or judgement or any other relief Nature of such award, order or judgement or any other relief (Attach copy thereof) Status of the proceeding to enforce such award, order or judgement or any other relief (1) (2) (3) (4) (5) (6) (7) Part N INDEMNITY BOND This Indemnity Bond ( Bond ) is made on this _____ day of _______, 2021 by _____(name in block letters) son/ daughter of ____________ designation and nationality ____________and related passport number __________ (hereinafter referred to as Signatory ) having Permanent Account Number/Aadhaar Number/ Tax Deduction Account Number (See Note 1) __________ on behalf of __________(name of the declarant or interested party, as the case may be) having Permanent Account Number/ Aadhaar number/Tax Deduction Account Number ______________(See Note 2) and being duly authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NOW THIS INDEMINTY BOND WITNESSETH AS FOLLOWS: 1. In the event that any person or entity asserts, brings, files or maintains any claim against any releasee at any time on or after the date of furnishing this undertaking, related to any relevant order or orders, or in relation to any award, order, judgment, or any other relief, or to any dispute underlying the award, against the Republic of India or Indian affiliates in connection with the relevant order or orders, the declarant or interested party, as the case may be, shall indemnify, defend and hold harmless such releasees from and against any and all costs, expenses (including attorney fees and court fees), interest, damages, and liabilities of any nature arising out of or in any way relating to the assertion or, bringing, filing or maintaining of such claim. 2. The declarant or interested party, as the case may be, specifically represents that, to the best of its knowledge, after (i) the execution of this undertaking; (ii) the execution of any separate related undertaking by any other party in connection with the relevant order or orders; and (iii) withdrawal of all pending proceeding as ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (b) record the declarant or interested party s power and authority, as the case may be, to indemnify defend and hold harmless the Republic of India and the Indian affiliates in accordance with clause (i) of the undertaking) FORM NO. 2 [See rule 11UF] Form for Certificate Under sub rule (2) of rule 11UF Name of the declarant Address of the declarant Sir / Madam 1. The (name of the declarant) (hereinafter referred to as the declarant) with Permanent Account Number/ Aadhaar number / Tax Deduction Account Number/ Company Identification Number and Taxpayer Identification Number . has filed an undertaking in Form No. 1 dated ______ under --- sub-rule (1)of the rule 11UE of the rules. 2. Pursuant to the undertaking filed by the declarant in Form No. 1 under sub-rule (1) of rule 11UE, the provisions of fifth proviso to Explanation 5 to clause (i) of sub-section (1) of section 9 of the Act shall be applicable to the orders mentioned below, subject to the fulfilment of the conditions specified in said proviso read with relevant rules and fulfilment of the undertakings by the declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipal Commissioner/Commissioner .. .. Sir/Madam, I ..(name in block letters) son/ daughter of designation ..and nationality ..and related passport number . (hereinafter referred to as signatory ) having Permanent Account Number/Aadhaar Number (see Note 1) on behalf of .. (name of the declarant) having Permanent Account Number / Aadhaar number / Tax Deduction Account Number (see Note 2) .. and being duly authorised and competent to represent the declarant in this regard pursuant to Board Resolution and legal authorisation (see Note 3), as the case may be, hereby confirm that the declarant has received an order in Form No. 2 dated ____ Pursuant thereto, I confirm that the pending appeals or applications or petitions, arbitration, conciliation, mediation, claims or other proceeding, if any, as referred in Part D, Part F, Part G, Part I and Part M of the undertaking in Form No.1 dated have been irrevocably, on a with prejudice basis, withdrawn or discontinued and are not being pursued. The evidence of action taken in this regard are enclosed herewith. Place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w, therefore, in exercise of the powers conferred by sub-rule (7) of rule 11UF, it is hereby certified that the following specified orders shall be deemed to have never been passed and refund determined as per column (12) of the Table shall be issued to the declarant, and the attachments, if any, as per column (13) of the Table shall be revoked, to the extent they relate to the specified orders mentioned in the Table below: TABLE Sl. No. Sl No of the Table in Form No.2 Assess-ment Year/ or Financial year Income- tax Auth-ority passing the order Details of the order under consideration Taxes or Penalty deter-mined Inte-rest Total dem-and* Relief, provided in any appeal procee-ding, if any Demand reco-vered from the declarant Refund deter-mined in purs-uance of this order Attach-ments made by any Income-tax Authority to be revoked in pursu-ance of this order Section and sub- section of the Income- tax Act, 1961 Date of order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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