Notification of 'designated authority' under 'the Direct Tax Vivad Se Vishwas Act, 2020' - reg.

Last updated: 20 March 2020

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This notification officially designates certain Principal Commissioners of Income Tax/Commissioners of Income Tax as 'designated authorities' under the Direct Tax Vivad Se Vishwas Act, 2020. This designation allows these authorities to handle dispute resolution for taxpayers within their jurisdiction. The Vivad Se Vishwas Act provides a mechanism for resolving income tax disputes.

PRINCIP AL CHIEF COMMISSIONER OF INCOME TAX, U.P. (EAST),

AAYAKAR BHAWAN, 5-ASHOK MARG, LUCKNOW-226001

Phone no.-0522-2233216

Email: lucknow.pccit@incometax.gov.in

F.No. Pr. CCIT/Lko/}udl./V5V /Vo1.2I/2019-20

Dated: 18.03.2020

Notification

Sub: Notification of 'designated authority' under 'the Direct Tax Vivad Se Vishwas Act, 2020' - reg.-

In exercise of the powers under sub-section (1) and (2) of section 120 of the Income Tax Act, 1961 conferred upon me by the Government of India, Central Board of Direct Taxes, New Delhi vide notification no. 51/2014 in F.No. 187/35/2014-ITA-l dated 22nd October, 2014 published in the Gazette of India, Extraordinary in Part-II 5ection-3, sub-section (ii) No. 5.0. 2753(E), I, the Principal Chief Commissioner of Income Tax, (UP), East, Lucknow hereby notifY that the following jurisdictional Principal Commissioner of Income Tax/ Commissioner of Income Tax as specified in column (2), having their headquarters at the place specified in the corresponding entries in column (4) shall be the 'designated authorities' under the Direct Tax Vivad 5e Vishwas Act, 2020 (3 of 2020) (the Act) as defined in clause (e) of section 2 of the said Act, which provides to the 'declarant' a mechanism to resolve disputes under the Income Tax Act, 1961 in respect of the 'declarant' over whom their jurisdiction is exercised.

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FAQ :

This notification designates specific Principal Commissioners of Income Tax/Commissioners of Income Tax as 'designated authorities' under the Direct Tax Vivad Se Vishwas Act, 2020.

The notification is issued by the Principal Chief Commissioner of Income Tax, UP (East), Lucknow.

It is an Act that provides a mechanism for the 'declarant' to resolve disputes under the Income Tax Act, 1961.

The powers exercised are under sub-sections (1) and (2) of section 120 of the Income Tax Act, 1961, conferred by the Central Board of Direct Taxes.

The headquarters of the designated authorities are specified in column (4) of the notification.

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Notification No : F.No. Pr. CCIT/Lko/Judl./VSV/Vol.2I/2019-20
Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_18_3_20.pdf

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