Designated authority under Direct Tax Dispute Resolution Scheme assigns jurisdictional commissioners to act as authority for taxpayer declarations. The Scheme allows a declarant to resolve appeals pending before Commissioners of Income Tax (Appeals) concerning disputed tax and specified tax. Principal Chief Commissioners must notify the designated authority, namely the jurisdictional Principal Commissioner or Commissioner of Income Tax exercising statutory jurisdiction over the declarant; notifications must include all Principal Commissioners and Commissioners for TDS and Exemptions in the region and compliance reported to the Board.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Designated authority under Direct Tax Dispute Resolution Scheme assigns jurisdictional commissioners to act as authority for taxpayer declarations.
The Scheme allows a declarant to resolve appeals pending before Commissioners of Income Tax (Appeals) concerning disputed tax and specified tax. Principal Chief Commissioners must notify the designated authority, namely the jurisdictional Principal Commissioner or Commissioner of Income Tax exercising statutory jurisdiction over the declarant; notifications must include all Principal Commissioners and Commissioners for TDS and Exemptions in the region and compliance reported to the Board.
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