Case law › Notifications › 2020 › F.No. Pr.CCIT/(Hqrs.(Coord.)/Delhi/VSV/Designated Authority/2019-20/18641

Notification 18 March 2020

F.No. Pr.CCIT/(Hqrs.(Coord.)/Delhi/VSV/Designated Authority/2019-20/18641

Government of INDIA

What this is

F.No. Pr.CCIT/(Hqrs.(Coord.)/Delhi/VSV/Designated Authority/2019-20/18641 was published on 18 March 2020. Its subject is Government of INDIA.

What it does

An order of the Principal Chief Commissioner of Income-tax, Delhi under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, made in exercise of the powers conferred by CBDT Notification No. 51/2014 in F. No. 187/35/2014-ITA-I dated 22 October 2014. It notifies twenty-five jurisdictional Principal Commissioners and Commissioners of Income-tax in the Delhi charge as 'designated authorities' under the Direct Tax Vivad se Vishwas Act, 2020, as defined in clause (e) of section 2 of that Act, for declarants over whom each exercises jurisdiction. The Schedule covers the Principal Commissioners of Income-tax numbered 1 to 10, 12, 15 to 18, 20, 21, 23 and 24, Delhi, across the CCIT-1 to CCIT-8 charges; the Commissioner of Income-tax-1 ITU, Delhi; the Commissioners of Income-tax (TDS)-1 and (TDS)-2, Delhi under the CCIT (TDS), Delhi charge; and the Principal Commissioners of Income-tax (Central)-1, (Central)-2 and (Central)-3, Delhi under the CCIT (Central), Delhi charge, all with headquarters at Delhi.

Who it reaches

Delhi assessees filing declarations under the Vivad se Vishwas scheme
the twenty-five Commissioners named as designated authorities
officers in the Delhi charges processing declarations
representatives filing declarations for Delhi assessees

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.2	s.2, s.346, s.355
s.3	s.3
s.120	s.241, s.243

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Principal Chief Commissioner of Income-Tax Delhi
15th March, 2020

Notification

Subject: - 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-ld dated 22nd October, 2014, published in the Gazette of India, Extraordinary in Part-II Section 3, sub-section (ii) No 5.0.2753 (E), I the Principal Chief Commissioner of Income-tax Delhi, hereby notify that the following jurisdictional Principal Commissioners of Income-tax/Commissioners 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 Se 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.

SCHEDULE

| S. No. | Designation of Income Tax Authority | CCIT Charge | Headquarters |
|---|---|---|---|
| 1 | Pr. Commissioner of Income Tax - 1, Delhi | CCIT - 1, Delhi | Delhi |
| 2 | Pr. Commissioner of Income Tax - 2, Delhi | CCIT - 2, Delhi | Delhi |
| 3 | Pr. Commissioner of Income Tax - 3, Delhi | CCIT - 3, Delhi | Delhi |
| 4 | Pr. Commissioner of Income Tax - 4, Delhi | CCIT - 4, Delhi | Delhi |
| 5 | Pr. Commissioner of Income Tax - 5, Delhi | CCIT - 5, Delhi | Delhi |
| 6 | Pr. Commissioner of Income Tax - 6, Delhi | CCIT - 6, Delhi | Delhi |
| 7 | Pr. Commissioner of Income Tax - 7, Delhi | CCIT - 7, Delhi | Delhi |
| 8 | Pr. Commissioner of Income Tax - 8, Delhi | CCIT - 8, Delhi | Delhi |
| 9 | Pr. Commissioner of Income Tax - 9, Delhi | CCIT - 8, Delhi | Delhi |
| 10 | Pr. Commissioner of Income Tax - 10, Delhi | CCIT - 1, Delhi | Delhi |
| 11 | Pr. Commissioner of Income Tax - 12, Delhi | CCIT - 2, Delhi | Delhi |
| 12 | Pr. Commissioner of Income Tax - 15, Delhi | CCIT - 3, Delhi | Delhi |
| 13 | Pr. Commissioner of Income Tax - 16, Delhi | CCIT - 4, Delhi | Delhi |
| 14 | Pr. Commissioner of Income Tax - 17, Delhi | CCIT - 5, Delhi | Delhi |
| 15 | Pr. Commissioner of Income Tax - 18, Delhi | CCIT - 5, Delhi | Delhi |
| 16 | Pr. Commissioner of Income Tax - 20, Delhi | CCIT - 6, Delhi | Delhi |
| 17 | Pr. Commissioner of Income Tax - 21, Delhi | CCIT - 7, Delhi | Delhi |
| 18 | Pr. Commissioner of Income Tax - 23, Delhi | CCIT - 8, Delhi | Delhi |
| 19 | Pr. Commissioner of Income Tax - 24, Delhi | CCIT - 7, Delhi | Delhi |
| 20 | Commissioner of Income Tax - 1 ITU, Delhi | CCIT - 4, Delhi | Delhi |
| 21 | Commissioner of Income Tax(TDS) - 1, Delhi | CCIT(TDS), Delhi | Delhi |
| 22 | Commissioner of Income Tax(TDS) - 2, Delhi | CCIT(TDS), Delhi | Delhi |
| 23 | Pr. Commissioner of Income Tax(Central) - 1, Delhi | CCIT (CENTRAL)Delhi | Delhi |
| 24 | Pr. Commissioner of Income Tax(Central) - 2, Delhi | CCIT (CENTRAL)Delhi | Delhi |
| 25 | Pr. Commissioner of Income Tax(Central) - 3, Delhi | CCIT (CENTRAL)Delhi | Delhi |

2. This order comes into force with effect from 18.03.2020.

(S. K. Dash)
Pr Chief Commissioner of Income Tax Delhi

F.No. Pr.CCIT/(Hqrs.)(Coord.)/Delhi/VSV/Designated Authority/2019-20/1st I Dated 15th March, 2020

Copy to:
1. CCIT - 1-8 Delhi & CCIT (TDS) Delhi
2. PCIT -1-10,12,15-18, 20,21, 23-24, ITU, CENTRAL(1),CENTRAL (2), CENTRAL (3)
3. CIT (TDS)-1, CIT (TDS)-2
4. The Under Secretary (ITA-1), CBDT for information
5. The Web Manager "incometaxindia.gov.in" with a request to upload on the website.

Addl. Commissioner of Income Tax,
(HQrs.)(Coordination), New Delhi.

From when

18 March 2020.

What to watch

The order comes into force with effect from 18 March 2020, though the copy is signed 15 March 2020.
Which Commissioner is the designated authority follows the jurisdiction already exercised over the declarant.
The list covers the corporate, TDS, international taxation unit and Central charges at Delhi, so a declarant looks to the charge in which his case lies.
The Schedule is reproduced from a scanned copy in which some charge allocations appear inconsistent, so the charge should be confirmed from the departmental copy.

Where you meet it

When filing a declaration under the Direct Tax Vivad se Vishwas Act in a Delhi charge, and in the certificate and order the designated authority passes on it.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 89/2026-CBDT [F. No. 164/1/2026-ITA-1] / SO 3936(E) — Ministry of Finance 17 July 2026
Notification No. 75/2026 [F. No. 275/18/2026-IT(B)] / SO 3610(E) : TDS Exemption on Ship Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Notification No. 74/2026 [F. No. 275/16/2026-IT(B)] / SO 3609(E) : TDS Exemption on Aircraft Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Notification No. 65/2025 [F. No. 300196/4/2019-ITA-I] / S.O. 2739(E) — Ministry of Finance 19 June 2025
Notification No. 56 /2025 [F.No.300164/4/2024-ITA-1] / SO 2576(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 12 June 2025
Notification No. 52/2025 [F. No. 300164/5/2024-ITA-1] / SO 2447(E) — Ministry of Finance 30 May 2025

← F.No. Pr.CCIT(Intl.Tax)/Delhi/VSV/Designated Authotity 2019-20/4707 · F.No. Pr. CCIT/Lko/Judl./VSV/Vol.2I/2019-20 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.