The Central Board of Indirect taxes in its notification dated 18th March 2020 has notified jurisdictional Commissioners of Income-tax who shall perform the function of ‘’designated authorities’ under the Direct Tax Vivad Se Vishwas Act, 2020.
According to DTVSV Act, a ‘Designated Authority’ means an officer not below the rank of a Commissioner of Income-tax notified by the Principal Chief Commissioner for this purposes. The declaration is to be made to this designated authority.
Click here to read the Notification.