Notification of 'designated authority' under 'the Direct Tax Vivad Se Vishwas Act, 2020' - F. No. Pr. CCIT/Lko/Judl./VSV/Vol.21/2019-20 - Income Tax Act, 1961
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Designated authorities under Direct Tax Vivad Se Vishwas Act enable administrative dispute resolution for taxpayers from specified jurisdictions. Notification designates specific Principal Commissioners and Commissioners of Income Tax as designated authorities under the Direct Tax Vivad Se Vishwas Act, 2020, listing each authority with its CCIT charge and headquarters to administer declarations for dispute resolution under the Income Tax Act, 1961. The designation relies on powers under section 120(1) and (2) of the Income Tax Act as delegated by CBOT notification No. 51/2014, and the order takes effect from 18.03.2020.
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 authorities under Direct Tax Vivad Se Vishwas Act enable administrative dispute resolution for taxpayers from specified jurisdictions.
Notification designates specific Principal Commissioners and Commissioners of Income Tax as designated authorities under the Direct Tax Vivad Se Vishwas Act, 2020, listing each authority with its CCIT charge and headquarters to administer declarations for dispute resolution under the Income Tax Act, 1961. The designation relies on powers under section 120(1) and (2) of the Income Tax Act as delegated by CBOT notification No. 51/2014, and the order takes effect from 18.03.2020.
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