The Income Tax Department, through the Office of the Principal Commissioner of Income Tax (Judicial), New Delhi, invited applications for empanelment of Senior and Junior Standing Counsels to represent the Department before the Delhi High Court, ITAT, NCLT, NCLAT and other fora in direct tax matters. The empanelment is ordinarily for three years and is governed by CBDT Instruction No. 7 of 2016, as amended from time to time. Eligibility is assessed as on 1 January 2026. Senior Standing Counsels must meet experience thresholds in direct tax litigation or have prior service as Departmental officers or Junior Standing Counsels, while Junior Standing Counsels require minimum litigation experience or qualifying departmental service. Applications must be submitted electronically in prescribed formats with complete documentation by 15 February 2026 (4:00 PM) to the specified email address. Incomplete, late, or improperly submitted applications are liable to rejection, canvassing is prohibited, and mere application does not confer a right to interview or selection.
OFFICE OF THE
PR. COMMISSIONER OF INCOME TAX (JUDICIAL)
ROOM NO. 162-A, C.R.BUILDING, I.P.ESTATE, NEW DELHI-110002
PHONE: 011-23379308
F.No. PCIT(Judicial)/Empanelment of Counsels-2026/2025-26/1505 Dated: 27 .01.2026
Terms and conditions for Engagement of Senior and Junior Standing Counsels by Income Tax Department, Delhi.
Applications are invited for the empanelment as Senior and Junior Standing Counsels to represent the Income Tax Department in the Hon’ble Delhi High Court, NCLT, NCLAT and other judicial fora in Delhi for Direct tax related matters and related litigation.
2. The empanelment will be normally for a time period of 3 years. The procedure of engagement, eligibility conditions, the duties of Standing Counsels, fees payable etc. are subject to Central Board of Direct Taxes (CBDT) Instruction No. 7 of 2016 dated 07.09.2016 or any other Instruction issued henceforth on this subject.
Eligibility criteria:
3(a) The cut-off date for meeting the eligibility conditions for the purpose of this empanelment will be 1st January, 2026.
3(b) The eligibility criteria for the applicants seeking engagement as Senior Standing Counsel for the Income Tax Department as prescribed in the Instruction No. 7 of 2016 of CBDT, are as under –
“In order to be eligible for engagement as Senior Standing Counsel, a person should:
a. be eligible to appear before the High Court as an advocate and
b. have a minimum experience of five years of handling direct tax matters before High Courts/ITAT as an advocate;
OR
have been a Junior Standing Counsel of the Department for three years;
OR
have been an officer of the Income-tax Department who is eligible to appear before the High Court as an advocate and has retired/resigned from the post of Addl. Commissioner/Director of Income-tax or any equivalent post after occupying such post for at least three years or any higher post or who has been a member of ITAT, provided that he has not been removed/dismissed or compulsorily retired from service on account of disciplinary action and no disciplinary proceeding under service rules or pension rules is pending against him.”
3(c).The eligibility criteria for the applicants seeking engagement as Junior Standing Counsel for the Income Tax Department as prescribed in the Instruction No. 7 of 2016 of CBDT, are as under–
In order to be eligible for engagement as Junior Standing Counsel a person should:
a. be eligible to appear before the High Court as an advocate and
b. have a minimum experience of three years of handling preferably direct tax matters before High Courts or ITAT;
OR
have been an officer of the Income-tax Department who retired/resigned from the post of Additional/Joint CIT or below and is eligibleto appear before the High Court as an advocate, provided that he has not been removed/dismissed or compulsorily retired from service on account of disciplinary action and no disciplinary proceeding under service rules or pension rules is pending against him.
Submission of Application:
4(a) The interested and eligible applicants may submit their application as per the prescribed forms Form Al or Form A2 (as applicable) attached wi .11 this document, up to 00 PM on 15th February, 2026. All supporting details and documentary evidence, as required, must necessarily be attached with the application form. Applications that are not in the prescribed format/ incomplete/late and not received via specified e-mail are liable to be rejected.
4(b) The applicants seeking engagement as Senior/Jr Standing Counsel should also indicate their willingness or otherwise for empanelment, only for representation of cases in NCLT/NCLAT. The applicants, seeking engagement as Senior Standing Counsel, may also clearly indicate their willingness or otherwise for empanelment as Junior Standing Counsel, in the prescribed columns of the applicable application form.
4(c).The scanned copy of application form in pdf format. duly signed and completed in all aspects, along with the required attachments for supporting documents, is mandatorily to be submitted at e-mail id delhijudiciatempnaincometax.Rov.in up to 4.00 PM on 15th February 2026. The size of the e-mail with attachments should not exceed 12MB. Applications submitted on any other e-mail id or by any other means may not be considered.
Procedure for selection:
5. The application complete in all aspects and fulfilling the prescribed eligibility conditions only will be considered. Mere submission of an application shall not confer any right upon the applicant to be called for an interview.
6. Canvassing in any form shall lead to disqualification.
(Gurpreet Shah Singh)
Secretary Screening Committee &
Additional Commissioner of Income Tax
(Judicial)-1, New Delhi.
Copy to:
1. The Registrar, Delhi High Court, with the request to have it notified on the Notice Board.
2. The Assistant Registrar, Income Tax Appellate Tribunal, New Delhi, with the request to have it notified on the Notice Board.
3. The Registrar, National Company Law Tribunal (NCLT), 3rd Floor, Pt. Deen Dayal Antyodaya Bhawan, CGO Complex, Lodhi Road, New Delhi with the request to have it notified on the Notice Board.
4. The Secretary, Board for Advance Rulings, New Delhi, with the request to have it notified on the Notice Board.
5. The President, Bar Association of Delhi High Court, New Delhi with the request to circulate it among the members of the Bar.
6. The Bar Council of India, 2/6, Siri Fort Institutional Area, KhelGaonMarg, New Delhi-1 10049.
7. The Web Manager, O/o the Directorate of Systems, Vaishali, to upload it on the website of the Department.
8. The web Manager, Department of Legal Affairs, Ministry of Law & Justice to upload it on the website of ministry.
9. The DDO, O/o the Pr. Commissioner of Income Tax (Judicial), New Delhi for getting it placed on the Notice Boards in all the Income Tax Office Buildings of Delhi Region.
(Gurpreet Shah Singh)
Secretary Screening Committee & Additional
Commissioner of Income Tax
(Judicial)-1, New Delhi.
Read Full Details: https://incometaxindia.gov.in/Lists/Latest%20News/Attachments/745/Notice-on-terms-and-conditions-of-empanelment-of-counsels-290126.pdf
