Gsoftnet

Air Travel concession on LTC for CG employees and families extended for 2 Years.

Extension of travelling by Air on Leave Travel Concession, the announcement, which Central Government employees were eagerly waiting for, is finally here!

Air travel concession, under the Leave Travel Concession scheme, to places like Jammu and Kashmir, North Eastern Region (NER), and also Andaman and Nicobar Islands has been extended by two more years.

For a while it was assumed that the newly crowned Modi Government had shelved this scheme.

We believe that the scheme was revived due to constant reminders from various employee unions, associations and federations.

Twice every four years, Central Government employees are given fare concessions to travel to their home town. Instead of two trips to home town, the employee is eligible to convert one of them as ALL INDIA LTC concession. Depending on their designation, the employees are eligible to utilize air, ship, rail and road transportation facilities, along with the travel class

The Government has been spending crores of Rupees to usher in development in economically-backward areas like Jammu and Kashmir, NER. As part of its various development schemes, the Government is trying to encourage tourism to these areas. The air travel concession, which is being offered for six years now, is part of this attempt. Awareness of this concession has increased only in the past two years and Central Government employees had only recently started utilizing the option. Under the scheme, Central Government employees can travel to these regions, with their families, by air, and reimburse the air tickets. For further information, please read the official notification. (Click here to view the Dopt Notification)

Although there are certain minor drawbacks, such concessions enjoy immense popularity. This time, there is a minor change – Andaman and Nicobar Islands have been added to the list of destinations. The announcement is a boon for the Central Government employees who didn’t utilize this opportunity in the previous round, and travel via air with their entire family.

Source: CGEN.in

Tolerable limit for ALP unchanged for Assessment Year 2014-15 - CBDT

CBDT has issued a notification under Section 92C of the Income-Tax Act, 1961 for Transfer Pricing and Computation of Arm’s Length Price to keeps Tolerable Limit for ALP unchaged for Assessment Year 2014-15.

CBDT hereby notifies that where the variation between the arm’s length price determined under section 92C and the price of which the international transaction or pecified domestic transaction has actually been undertaken does not exceed one percent of the latter in respect of wholesale trading and three percent of the latter. In all other cases, the price at which the international transaction or specified domestic transaction has actually been undertaken shall be deemed to be the arm’s length price for assessment year 2014-15.

Explanation :

For the purposes of this notification, “wholesale trading” means an international transaction or specified domestic transaction of trading in goods, which fulfils the following conditions, namely :—
  • purchase cost of finished goods is eighty percent or more of the total cost pertaining to such trading activities; and
  • average monthly closing inventory of such goods is ten percent or less of sales pertaining to such trading activities.

CPC(TDS) advice to correct Short Payment Defaults by online Correction facility on TRACES

CPC (TDS) has issued a advisory communication in which it has recommended deductors that in case there are “Short Payment Defaults” in their TDS Statements due to “Mismatch of Challans” then they can get the default closed using Online Correction feature, which is available for TDS Statements related to Financial Year 2007-08 onwards.

The issued communication has been given below:

Dear Deductor (TAN: ),

As per the records of the Centralized Processing Cell (TDS), this has been observed that there are “Short Payment Defaults” in your TDS Statements due to “Mismatch of Challans”. CPC (TDS) recommends to get the default closed using Online Correction feature, which is available for TDS Statements related to Financial Year 2007-08 onwards.

As you may be aware that at the time of filing TDS statements, it is mandatory to quote the challan particulars, through which TDS payments have been made. The TDS forms prescribe quoting of such challans and the underlying deductee transactions corresponding to such challans. However, it is observed that:
  • At times, data entry mistakes are committed, while reporting tax payments in the respective TDS statements.
  • Though CPC (TDS) makes best efforts to match such challans, however, they may remain unmatched leading to “Short Payment” demand.
  • The above results into issuance of notices by the field officers.
Please make note of the following key information in this regard:
  • CPC(TDS) suggests to close the above default by tagging unconsumed challans, if available in CPC(TDS) system, through online correction (available without digital signature).
  • In case there is no available challan for consumption, the deductor can first deposit the due tax in the bank and then the same challan will be available for tagging in CPC(TDS) system after around 3-4 days of deposit.
  • The Online Correction facility of TRACES needs to be used for closure of the Short Payment default.
  • Once the challan is suitably tagged, CPC(TDS) shall suo moto reprocess the cases, thereby reducing the Short Payment default by equivalent amount.
What Actions to be taken:
  • In case of insufficient challans, please use Challan ITNS 281 to pay the demand or use any other Challan, which has adequate balance available.
  • Submit an Online Correction using the functionality on TRACES to tag the challans with deductee rows. Login to TRACES and navigate to “Defaults” tab to locate “Request for Correction” from the drop-down list. You can refer to our e-tutorial for necessary help.
  • Online Challan Corrections:
  •  A list of all Matched and Unconsumed challans can be viewed by clicking the appropriate tab.
  • Unmatched challans can be corrected and tagged to Deductee rows in the statement.
  • The corrections in TDS statements can be raised even without Digital Signature.
  • Correct KYC information needs to be submitted for the purpose of validation.
  • All previous corrections pertaining to the statement should have been processed and the processing status can be verified from the Dashboard
For any further assistance, you can also write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.

CPC (TDS) is committed to provide best possible services to you.

Due Date Extends to File Income Tax Return from 30th Sept, 2014 to 30th Nov, 2014 for Audit Case with ITR Forms.

CBDT has issued a notification to extension of due date for filing of return of Income for Assessment Year 2014-15 from 30th September, 2014 to 30th November, 2014 in Specified Cases i.e. Audit Accounts which is as under:

F.No.153/53/2014-TPL (Pt.I)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
North Block, TPL Division, New Delhi

Dated: September 26, 2014

Subject: Extension of due date for filing of Return of Income from 30th Sept, 2014 to 30th Nov, 2014 in specified cases, regarding.

As per the provisions of the Income-tax Act, 1961 (‘the Act’), for an assessee, who is required to obtain Tax Audit Report (TAR) under section 44AB of the Act, the due date for furnishing his return of income is 30th September of the Assessment Year.

The Central Board of Direct Taxes (‘the Board’) vide order dated 20th August, 2014 extended the due date for obtaining and furnishing of Tax Audit Report under section 44AB of the Act for Assessment Year 2014-15 from 30th September, 2014 to 30th November, 2014. Subsequently, a number of representations were received in the Board requesting for extension of the due date for furnishing of return of income also. Writ petitions were also filed in various High Courts for directing the Board to extend the due date for furnishing of return of income from 30th September, 2014 to 30th November, 2014 in conformity with the extension of the due date for filing of Tax Audit Report.

The Gujarat High Court vide judgement dated 22.09.2014 directed the Board to extend the due date for furnishing the return of income to 30th November, 2014, except for the purposes of charging of interest under section 234A of the Act for late filing of return of income. Other High Courts also directed the Board to look into the practical difficulties of the petitioners and take a just and proper decision in this matter.

In compliance to the judgments of various High Courts and after considering the representations received for extension of the due date, the Board, in exercise of its power conferred by section 119 of the Act, has extended the `due-date’ for furnishing return of income from 30th September, 2014 to 30th November, 2014 for the Assessment Year 2014-15 for all purposes of the Act in the case of an assessee, who is required to file his return of income by 30th September, 2014, and is also required to get his accounts audited under section 44AB of the Act or is a working partner of a firm whose accounts are required to be audited under section 44AB of the Act.

There shall be no extension of the “due date” for the purposes of charging of interest under section 234A of the Act for late filing of return of income and the assessees shall remain liable for payment of interest as per the provisions of section 234A of the Act.

For removal of doubt, it is clarified that for an assessee (other than working partner of a firm which is required to obtain and furnish Tax Audit Report), who is required to file its return of income by 30th September, 2014 but not required to obtain and furnish Tax Audit Report under section 44AB, the due date for furnishing of return of income for assessment year 2014-15 remains as 30th September, 2014.

(Rekha Shukla)
Commissioner of Income Tax
(Media & Technical Policy)
Official Spokesperson, CBDT


ITR Forms for e-Filing of Tax Return online or offline

ITR Forms
Description
Excel Utility
Java Utility
ITR-1 (Sahaj)
For Individuals having Income from Salary & Interest.
ITR-2
For Individuals & HUFs not having Income from Business or Profession
ITR-3
For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship
ITR-4
For Individuals & HUFs having income from a proprietory business or profession
ITR-4S (Sugam)
For Individuals/HUF having income from presumptive business
ITR-5
For firms, AOPs,BOIs and LLP
ITR-6
For Companies other than companies claiming exemption under section 11

ITR-7
For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D)



If 26AS Statement mismatch face as scrutiny - CBDT directs to AO for Asstt. Year 2015-16.

CBDT has issued a instruction No. 7/2014 dated 26th Sept., 2014, directs to AO to enquire into only AIR data/26AS mismatch issues if scrutiny is made on this basis for Fin. Year 2014-15 i.e. Asstt. Year 2015-16 under Section 143, read with Section 142 of The Income-Tax Act, 1961.  The details of this notification is as under:

It has come to the notice of the Board that uring the scrutiny assessment proceedings some of the AOs are routinely calling for information which is not relevant, for enquiry into the issues to be considered. This has been causing undue harassment to the taxpayers and has also drawn adverse criticism from several quarters. Further, feedback and analysis of such orders indicates that many times the core issues, which formed the basis of selection of the case for scrutiny were not examined properly. Such instances primarily occurred in cases selected for scrutiny under Computer Aided Scrutiny Selection ('CASS') for verification of specific information obtained from third party sources which apparently did not match with the details submitted by the tax saver in the return of-income.

Therefore, for proper administration of the Income-tax Act, 1961 ('Act'), Central Board of Direct Taxes, by virtue of its powers under sect on 119 of the Act, in suppression of earlier instructions/guidelines on this subject, hereby directs that the cases selected for scrutiny during the Financial Year 2014-20(15 under CASS, on the basis of either AIR data or CIB information or for non re-con'lliation with 26AS data the scope of enquiry should be limited to verification of these circular aspects only. Therefore, in such cases, an Assessing Officer hall confine the questionnaire and subsequent enquiry or verification only to the specific point(s) on the basis of which the particular return has been selected for scrutiny.

The reason(s) for selection of cases under CASS are displayed to the Assessing Officer in AST application and notice u/s 143(2), after generation from AST, is issued to the taxpayer with the remark 'Selected under Computer Aided Scrutiny Selection (CASS)". The functionality in AST is being modified suitably to flag the reasons for scrutiny selection in AIR/CIB/26AS cases. This functionality is expected to be operational by 15 th October, 2014. Further, the Assessing Officer while issuing notice under section 142(1) of the Act which is enclosed with the first questionnaire would proceed to verify only the specific aspects requiring examination/verification. In such cases, all efforts would be made to ensure that assessment proceedings are completed expeditiously in minimum possible number of hearings without unnecessarily dragging the case till the time-barring date.

In case, during the course of assessment proceedings, it is found that there is potential escapement of income exceeding Rs. 10 lakhs (for non-metro charges, the monetary limit shall be Rs. 5 lakhs) on any other iss e(s) apart from the AIR/CIB/26AS information based on which the case was selected under CASS requiring substantial verification, the case may be taken up for comprehensive scrutiny with the approval of the Pr. CIT/DIT concerned. However, such an approval shall be accorded by the Pr. CIT/DIT in writing after being satified about merits of the issue(s) necessitating wider and detailed scrutiny in the case. Cases so taken up for detailed scrutiny shall be monitored by the it. CIT/Addl. CIT concerned.

The contents of this Instruction should be immediately brought to the notice of all concerned for strict compliance.

Download 26AS mismatch Scrutiny Notification (Click Here)

CBDT mandates to issue even NIL TDS Certificate by deductors - 9th Amendment with New Form No. 13.

As per the provisions of the Income-tax Act, 1961 (‘the Act’), CBDT has issued a notification on 24th Sept., 2014 regarding issuing of TDS Certificate to TDS Deductee.  In this notification CBDT mandates to issue TDS Certificate by TDS Deductor to TDS Deductee even NIL TDS.  Income Tax Department has been made 9th Amendment Rule, 2014 and amended in Rule 28AA by substitution a New Form No. 13.  The Form No. 13 is an application by a person for a certificate u/s. 197 and/or 206C(9) of the Income Tax Act, 1961 for no Deduction/collection of Tax or Deduction/collection of Tax at a lower rate.

The Central Board of Direct Taxes (‘the Board’) vide notification dated 24th Sep., 2014 amended the following by section 295 read with section 197 of the Income Tax Act, 1961 (43 of 1961) :

1. (1) These rules may be called the Income-tax (9thAmendment) Rules, 2014.
   (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962,—
   (a) in rule 28AA, for sub-rule (4) and sub-rule (5), the following sub-rules shall be substituted, namely:-
“(4) The certificate for no deduction of tax shall be valid only with regard to the person responsible for deducting the tax and named therein.
(5) The certificate referred to in sub-rule (4) shall be issued direct to the person responsible for deducting the tax under advice to the person who made an application for issue of such certificate.
(6) The certificate for deduction of tax at lower rate shall be issued to the person who made an application for issue of such certificate, authorising him to receive income or sum after deduction of tax at lower rate.”;

Download CBDT mandates issue of nil TDS certificate Notification (Click Here)

Download Appendix-II, for Form No.13 (Click Here)

CBDT extended due date of Income Tax Return File in Audit Cases extended to 30th Nov.,2014

CBDT extended due date for filing of return to November 30, 2014; no extension to Cos/Firms not liable to tax audit

CBDT has extended due date for filing of return to November 30, 2014; no extension to Cos/Firms not liable to tax audit for Asstt. Year 2014-15 by order u/s. 119 of the Income tax Act, 1961 vide F.No. 153/53/2014-TPL (Pt.I) dated 26th Sep., 2014 which is as under :

    Section 44AB of the Income-tax Act, 1961 („the Act.) read with rule 6G of the Income-tax Rules, 1962 („the Rules.) requires certain persons to file tax audit report in Form No.3CA/Form No.3CB along with prescribed particulars in Form No.3CD. Vide Notification No. 33/2014 dated 25th July, 2014, the forms for filing tax audit report have been revised. As per section 44AB of the Act, the tax audit report has to be obtained and furnished electronically by 30th November of the Assessment year in case of an assessee who is required to furnish report under section 92E of the Act and 30th September of the Assessment year in case of other assessees.

    In view of the representations received by the Central Board of Direct Taxes („the Board.), the due date for obtaining and furnishing of tax audit report under section 44AB of the Act for assessment year 2014-15 in respect of assessees who are not required to furnish report under section 92E of the Act has been extended from 30th September, 2014 to 30th November, 2014 vide Order No.133/24/2014-TPL dated 20th August, 2014 in exercise of power of the Board under section 119 of the Act. It has been further clarified that the tax audit report filed during the period from 01.04.2014 to 24.07.2014 in the pre-revised forms shall be treated as valid tax audit report under section 44AB.

    After the extension of the due date for obtaining and furnishing of tax audit report under section 44AB of the Act, a number of representations have been received in the Board requesting for extension of due date for furnishing of return of income for the assessees who are required to obtain and furnish tax audit report under section 44AB of the Act and for whom the due date for furnishing return of income under section 139(1) of the Act is 30th September, 2014. Writ petitions have also been filed in various High Courts for directing the Board to extend the due date for furnishing of return of income from 30th September, 2014 to 30th November, 2014 in conformity with the extension of the due date for filing of tax audit report.

    In the High Court of Delhi, a writ petition No.5990/2014 has been filed on this issue. However, before the pronouncement of judgement, the petitioner withdrew the writ petition on 23rd September, 2014. The High Court of Madras passed interim order on 24.09.2014 in writ petitions No.25443 and 26306 to 26310 of 2014 and directed the Board to consider the request of the assessees in general and consider the extension of time for furnishing the return of income, in tune with the order passed by the Board in F. No.133/24/2014-TPL dated 20.08.2014. It has been reported that the High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh disposed the writ petition No.28159 and 28627 of 2014 with a direction to the Board to dispose of the representation of the petitioners. The High Court of Bombay disposed of writ petition No.2492 of 2014 vide order dated 25.09.2014 and directed the Board to look into the practical difficulties of the petitioners and take a just and proper decision in this matter.

    The Gujarat High Court allowed Special Civil Application No.12656 of 2014 with Special Civil Application No.12571 of 2014 and vide judgement dated 22.09.2014 directed the Board to modify the order under section 119 of the Act dated 20.08.2014 by extending the due date for furnishing the return of income to 30th November, 2014. It has also been further stated in the said order that it would be open for the Board to qualify such relaxation by extending the due date for all purposes, except for the purpose of Explanation 1 to section 234A of the Act.

    In compliance to the judgement of High Court of Gujarat and after considering the representations made for extension of due date for furnishing of return of income in compliance with the directions of the other High Courts, the Board, in exercise of power conferred by section 119 of the Act, hereby extends, subject to para 7 below, the `due-date‟ for furnishing return of income from 30th September, 2014 to 30th November, 2014 for the assessment year 2014-15 for all purposes of the Act, in case of an assessee, who,
  • is required to file his return of income by 30th September, 2014 as per clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961; and
  • is also required to get his accounts audited under section 44AB of the Act or is a working partner of a firm whose accounts are required to be audited under section 44AB of the Act.
    There shall be no extension of the “due date” for the purposes of Explanation 1 to section 234A (Interest for defaults in furnishing return) of the Act and the assessees shall remain liable for payment of interest as per the provisions of section 234A of the Act.

    For removal of doubt, it is clarified that for an assessee (other than working partner of a firm which is required to obtain and furnish tax audit report), who is required to file its return of income by 30th September, 2014 but not required to obtain and furnish tax audit report under section 44AB, the due date for furnishing of return of income for assessment year 2014-15 remains as 30th September, 2014.

Download Circular to Extends due date of Income Tax Return file in Audit Cases (Click Here)

Download latest TDS Return Preparation utility Ver. 4.1 with e-Tutorial w.e.f. 23.09.2014 for Fin. Yr. 2007-08 & Onwards.

The FVU / RPU latest version 4.1 & 4.4 is developed by NSDL respectively for small deductors/collectors, however, statements exceeding 20,000 deductee/collectee records may not be prepared using this utility.

Non-functioning or non availability of this utility can not be considered as a reason for in ability to file there turn before the last date.

Deductor/collector should ensure that the quarterly TDS/TCS statement (regularandcorrection) is validated by the latest FVU provided by NSDL only.

Therefore the NSDL has developed latest RPU utifilty with following Key features :

Key features of RPU 4.1

Lower/ Non - deduction Certificate number issued by Assessing Officer (in deductee details): Length of field “Certificate number issued by the Assessing Officer u/s 197 for non-deduction/lower deduction” under deductee details (i.e. in Annexure 1) has been restricted to 10 digits. Certificate number to be quoted only in case of lower deduction/no deduction.

Amount paid/ credited (in deductee details): Value in field “Amount paid/ Credited” to the deductee in case of Form no. 24Q should be less than or equal to 999999999.00.

Total Taxable income (in salary details–Annexure II): Value in field “Total Taxable Income” to the deductee in case of Form no. 24Q, Q4 should be less than or equal to 999999999.00.

Accounts Office Identification Number (AIN): It is mandatory to quote the AIN in case of Form no. 24Q and 26Q for deductor category “Central Government” & “State Government”.

Deductee reference number and Employee serial number (in deductee details): It is mandatory to quote in the field “Deductee reference no.” (In case of Form no. 26Q) and “Employee serial no.” (In case of Form no. 24Q), where PAN of the deductee is invalid.

Total tax deducted amount (in deductee details): In case of Form no. 24Q, value quoted in field “Total Tax deducted amount” should be less than or equal to value quoted in field “Amount paid/ credited” under deductee details.

Remarks for higher deduction (in deductee details): In case of 'C' (i.e. for higher deduction) remark in Deductee details (Annexure I) only below details will be allowed to be updated in correction statements:
  • Deductee PAN
  • Amount of payment
  • Date of payment
Country name (in deductee details): In case of Form no. 27Q, the country name “MEXICO” has been updated to “UNITED MEXICAN STATES”.

State name : State name “ UTTARANCHAL ” has been updated to “ UTTARAKHAND ”.

Incorporation of latest FVU Version 4.4 and 2.140

Download e-TDS/TCS RPU (Version 4.1) for statements from FY 2007-08 onwards (Click Here)

Download NSDL RPU_e-Tutorial (Version 1.0) (Click Here)

Income Tax 8th Amendment regarding Depreciation w.e.f. 01.04.2014

CBDT has issued a notification regarding Depreciation on Machinery and Plant w.e.f. 01.04.2014 which is as under :

MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION

New Delhi, the 16th September, 2014

INCOME-TAX

S.O. 2399(E).—  In exercise of the powers conferred by Section 295 read with Section 32 of the Income-tax Act, 1961 (43 of 1961), the Central Boar d of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :—

1. (1) These rules may be called the Income-tax (8th Amendment) Rules, 2014.
   (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in the New Appendix I, in Part-A relating to Tangible Assets, under the heading III. Machinery and Plant, in item (8), in sub-item (xiii), –
   (a) In clause (l), for the words, figures and letters “installed on or before 31st day of March, 2012 ”, the words, figures and letters “ installed on or after the 1st day of April, 2014” shall be substituted; and
   (b) In clause (m), for the words, figures and letters “installed on or before 31st day of March, 2012 ”, the words, figures and letters “installed on or after 1st day of April, 2014” shall be substituted.

[Notification No. 43/2014/F.No.152/1/2013-TPL]

RAJESH KUMAR BHOOT, Director (TPL)

Note:
The principal rules were published in the Gazette of India vide notification number S.O. 969(E), dated the 26th March, 1962 and last amended vide notification number S.O. 1902(E), dated the 25th July, 2014.

1st Letter issue by Secretary, 7th Pay Commission to associations/federations of CG Employees'.

Government of India, 7th Pay Commission secretary' Meena Agrawal has issued 1st Letter to associations/federations of CG Employees' who submitted their memorandum of 7th Pay Commission which is as under :
MEENA AGARWAL
SECRETARY
GOVERNMENT OF INDIA
SEVENTH CENTRAL PAY COMMISSION
7CPC/99/RR/2014/1
Dated: 8th September, 2014

Dear

The 7th Central Pay Commission has been receiving a number of memoranda, representations from associations/federations as well as individual cadres on pay and related issues. As part of its working, the Commission is also hearing various groups of employees both in Delhi and during its visits outside Delhi.


2. One of the major issues raised before the Commission centres on the subject of parity. One aspect of parity manifests in how posts of a similar nature are placed. Certain cadres/category of employees have, in their deposition before the Commission, stated that there are cases when identical or similarly placed cadres/categories of employees in different Ministries/Departments are placed differentially in terms of pay and promotional prospects.

3. With a view to examining and addressing this aspect of parity amongst apparently similarly placed cadres/posts, the Commission has devised a template to be filled in for posts being administered by your Department. The template seeks to elicit information that would be readily available in the Recruitment Rules for the concerned post(s)/cadres. In case your Department only operates posts involving common cadres like the Central Secretariat Service (CSS), Central Secretariat Stenographers Service (CSSS), Central Secretariat Clerical Service (CSCS), a NIL report may kindly be furnished to the Commission.

4. Since the Work of the Commission is time bound may I request that information as sought is furnished by 25 September 2014. Perhaps a copy of the RRs themselves could be sent as advance information.

Yours sincerely,
sd/-
(Meena Agarwal)

Procedure for booking of air-tickets on LTC- Clarification.

Government of India, Ministry of Personnel, Department of Personnel and Training, has issued office memorandum on 24th Sep., 2014 regarding procedure for booking of air-tickets on LTC to CG Employee which is as under:

No.31011/5/2014-Estt.(A-IV)
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel and Training

North Block, New Delhi-110001
Dated: 24th September, 2014

OFFICE MEMORANDUM

Subject:- Procedure for booking of air-tickets on LTC- Clarification reg.

The undersigned is directed to refer to the conditions laid down by this Department’s O.M. No. 31011/4/2014-Estt.(A.lV) dated 19th June, 2014, as per which the Government employees are required to book the air tickets directly from the airlines (Booking counters, website of airlines) or by utilizing the service of Authorized Travel Agents viz. ‘M/S Balmer Lawrie & Company’, ‘M/s Ashok Travels & Tours’ and ‘IRCTC’ (to the extent IRCTC is authorized as per DoPT O.M. No. 310111612002-Estt.(A) dated 02.12.2009) while undertaking LTC journey(s).


2. The matter has further been reviewed and it is clarified that the web-portal of authorized travel agents, namely M/s Balmer Lawrie & Company Ltd., M/s Ashok Travels & Tours and IRCTC will also be treated as an acceptable mode for purchase of air tickets on LTC. However, booking of air tickets through web-portals of these authorized agents would also be governed by the provisions of Department of Expenditure’s O.M. No. 19024/1/2012-E-IV dated 5th September, 2014 which are as under:

(i) No feel service charges (by whatever nomenclature), which are not included in the ‘tariff’ charged by Air-India/airlines, are required to be paid to the aforementioned authorised travel agents.

(ii) As far as possible, air tickets on Government account may be obtained directly from the Air India/Airlines (booking counters/offices/websites) and if obtaining tickets directly from Air India/Airlines is not possible, should the services of authorised travel agents be availed of.

3. All Ministries/Departments are advised to bring these guidelines to the notice of all their employees.

sd/-
(B. Bandopadhyay)
Under Secretary to the Govt. of India

Latest e-TDS/TCS FVU Ver. 4.4 and 2.140 Ver. For Asstt. Year 2015-16 w.e.f. 23.09.2014

TIN-NSDL has relesed latest e-TDS/TCS FVU 4.4 and 2.140 Ver. for Asstt. Year 2015-16 w.e.f. 23.09.2014.  The details of Key Features of the both the Verson are as follows:

Key feature of FVU version 4.4
  1. Lower/ Non-deduction Certificate number issued by Assessing Officer (in deductee details): Length of field “Certificate number issued by the Assessing Officer u/s 197 for non-deduction/lower deduction” under deductee details (i.e. in Annexure I) has been restricted to 10 digits. Certificate number to be quoted only in case of lower deduction/no deduction. This validation is applicable to regular and correction (C3 & C9) statements pertaining to FY 2013-14 and onwards
  2. Amount paid/ credited (in deductee details): Value in field “Amount paid/ Credited” to the deductee in case of Form no. 24Q should be less than or equal to 999999999.00. This validation is applicable to regular and correction (C3 & C9) statements pertaining to all FYs.
  3. Total Taxable income (in salary details – Annexure II): Value in field “Total Taxable Income” to the deductee in case of Form no. 24Q-Q4 should be less than or equal to 999999999.00. This validation is applicable to regular and C4 correction statements pertaining to all FYs.
  4. Deductee reference number and Employee serial number (in deductee details): It is mandatory to quote in the field “Deductee reference no.” (In case of Form no. 26Q) and “Employee serial no.” (In case of Form no. 24Q), where PAN of the deductee is invalid. This validation is applicable to regular and correction (C3 & C9) statements pertaining to all FYs.
  5. Total tax deducted amount (in deductee details): In case of Form no. 24Q, value quoted in field “Total Tax deducted amount” should be less than or equal to value quoted in field “Amount paid/ credited” under deductee details. This validation is applicable to regular and correction (C3 & C9) statements pertaining to all FYs.
  6. Accounts Office Identification Number (AIN): It is mandatory to quote the AIN in case of Form no. 24Q and 26Q for deductor category “Central Government” & “State Government”. This validation is applicable to regular and correction (C1 & C2, C3 (if deductor details are updated)) statements pertaining to FY 2013-14 onwards.
  7. Collection code “J” (Sale of certain Minerals) and “K” (Cash case of Bullion and Jewellary): Collection code “J” and “K” is applicable only for TCS (Form no. 27EQ) regular and C9 correction statements pertaining to Q2 of FY 2012-13 onwards.
  8. Remarks for higher deduction (in deductee details): Remarks for higher deduction in deductee details i.e., flag “C” to be mentioned only if the deductee PAN is structurally invalid. This validation is applicable to regular statement and correction (C3 & C9) statements pertaining to FY 2010-11 onwards:
  9. Country name (in deductee details): In case of Form no. 27Q, the country name “MEXICO” has been updated to “UNITED MEXICAN STATES”. This change is applicable to regular and correction (C3 & C9) statements pertaining to FY 2013-14 onwards.
  10. Applicability of FVU version:From September 23, 2014, FVU version 4.4 would be mandatory for statements pertain to FY 2010-11 onwards.

Key feature of FVU version 2.140
  1. Amount paid/ credited (in deductee details): Value in field “Amount paid/ Credited” to the deductee in case of Form no. 24Q should be less than or equal to 999999999.00. This validation is applicable to regular and correction (C3 & C9) statements pertaining to all FYs.
  2. Total Taxable income (in salary details – Annexure II): Value in field “Total Taxable Income” to the deductee in case of Form no. 24Q-Q4 should be less than or equal to 999999999.00. This validation is applicable to regular and C4 correction statementspertaining to all FYs.
  3. Deductee reference number and Employee serial number (in deductee details): It is mandatory to quote in the field “Deductee reference no.” (In case of Form no. 26Q) and “Employee serial no.” (In case of Form no. 24Q), where PAN of the deductee is invalid. This validation is applicable to regular and correction (C3 & C9) statements pertaining to all FYs.
  4. Total tax deducted amount (in deductee details): In case of Form no. 24Q, value quoted in field “Total Tax deducted amount” should be less than or equal to value quoted in field “Amount paid/ credited” under deductee details. This validation is applicable to regular and correction (C3 & C9) statements pertaining to all FYs.
  5. Applicability of FVU version:From September 23, 2014, FVU version 2.140 would be mandatory for statements pertain to FY 2007-08 to FY 2009-10.
Download e-TDS/TCS FVU Ver. 4.4 (Click Here)

Download e-TDS/TCS FVU Ver. 2.140 (Click Here)

CBDT reconstitutes DRP panel at Kolkata.

Government of India, Ministry of Finance, Department of Revenue, CBDT has issued an order No. 4/FT&TR/2014 dated 22nd Sep., 2014 regarding  Dispute Resolution Panel (DRP) Reconstitution at Kolkata.

CBDT has order as, In exercise of the powers conferred by clause (a) of sub-section (15) of section 144C of the Income-Tax, 1961 (43 of 1961) read with income Tax (Dispute Resolution Panel), Rule, 2009 as amended from time to time and in suppression of earlier Orders constituting Dispute Resolution Penal, the CBDT here by constitute the DSP at Kolkata comprising of three commissioners of Income Tax as Members of the said Panel with a Reserve member in such Panel in accordance with Rule 3(3) of the Income-Tax (DRP) Rules, 2009.


Salary paid to Indian Branches Employee's by overseas HO is fully deductible.

Where assessee, a bank incorporated in Japan, paid salaries abroad to its expatriates working in Indian branch constituting PE, in view of fact that said expenditure had been incurred wholly and exclusively for Indian branch and, no part of those expenses could be allocated to any other branch by head office, provisions of section 44C did not apply to said expenditure and thus, assessee's claim for deduction of salary expenses was to be allowed.

Where PE of assessee received interest on deposits kept with HO, it was opined that once interest received by PE was deemed to be income of PE and there was no bar in India-Japan treaty on its taxability, then it could not be excluded from computation of income earned by PE.

MAT provisions are applicable only to domestic companies and not to foreign companies.

Where assessee-bank claimed that provisions of section 115JB were not applicable to its case, in view of provisions of section 90(2), assessee's claim for lower impostion of tax in terms of article 7(3) of India-Japan DTAA had to be accepted because provisions of section 115JB are subordinate to section 90(2) and have no overriding effect on said section.

Source: www.taxmann.com

No TDS liability of assessee on fees charged by NR bank.

Where a foreign bank charged certain sum terming it as interest on an Indian bank in process of negotiating letter of credit on behalf of its customer i.e. assessee, and said bank recouped amount from assessee, in view of fact that assessee had privity of contract with Indian bank and amounts were also paid to Indian bank only, transaction in question could not be said to fall within meaning of section 195 and, therefore, assessee was not required to deduct tax at source while making payments of interest

Where assessee claimed deduction of conveyance allowance paid to employees on lump sum basis without there being any correlation to expenses actually incurred and without showing that it was paid for defraying expenses wholly, necessarily and exclusively in performance of their duty, Tribunal was justified in rejecting said claim

Source: www.taxmann.com

CBDT Extends Depreciation rate by 80% on windmills and devices installed after 31st March, 2014.

CBDT has issued a notification No. 43/2014 dated 16.09.2014 regarding extends 80% rate of depreciation on windmills and devices running on wind energy installed after 31-3-2014 which is as under:

INCOME-TAX (EIGHTH AMENDMENT) RULES, 2014 - AMENDMENT IN NEW APPENDIX-I

NOTIFICATION NO. 43/2014 [F.NO.152/1/2013-TPL]/SO 2399(E), DATED 16-9-2014

In exercise of the powers conferred by section 295 read with section 32 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—

1. (1) These rules may be called the Income-tax (8th Amendment) Rules, 2014.

   (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in the New Appendix I, in Part-A relating to Tangible Assets, under the heading III. Machinery and Plant, in item (8), in sub-item (xiii),—
(a) In clause (1), for the words, figures and letters "installed on or before 31st day of March, 2012", the words, figures and letters "installed on or after the 1st day of April, 2014" shall be substituted; and
(b) In clause (m), for the words, figures and letters "installed on or before 31st day of March, 2012", the words, figures and letters "installed on or after 1st day of April, 2014" shall be substituted.

CBDT to extend due date for Filing of ITR u/s. 234A to 30th Nov. 2014 directed by Gujrat High Court

The Gujarat High Court directs CBDT to extend due date for filing of ITR to 30-11-2014 subject to Sec. 234A interest.

The CBDT vide Order [F.NO.133/24/2014-TPL], dated 20-8-2014 had extended the due date for filing of tax audit report to November 30, 2014. However, the CBDT had not extended the due date for filing of the Income-tax Return ('ITR'). Consequently, many taxpayers were facing difficulty in filing of ITR without filing the tax audit reports.

In view of this, All Gujarat Federation of Tax Consultant filed a writ petition in the Gujarat High Court contending for the extension of the due date for filing of ITR to November 30, 2014.

On the impugned issue, petitioner argued that ITR is prepared on the basis of information collated and reported in the tax audit report and in absence of tax audit report it would not be possible for a taxpayer to compute his tax liability and file return of income on due date 30-09-2014. On the other side, the Income-tax Department argued that if the blanket extension is given for filing of return of income, the taxpayer would also defer the payment of due taxes to the credit of Central Government which would be prejudicial to interest of revenue. Dept. also gave surety to the Court that no penalty or interest would be levied for revision of return by the taxpayer, if any, pursuant to such tax audit.

However, Gujarat High Court suggested a mid-way which would tackle the practical problem being faced by the taxpayers and which would save the interest of revenue. Gujarat High Court directed the CBDT to extend the due date for filing of return of income for all purposes, inter-alia, carry forward of losses, allowability of deductions under Sections 80-IA, 80-IB, 80-IC, 80-ID, etc.

However, such extension has been granted subject to charge of interest under Section 234A for the period commencing from 01-10-2014 and up to the actual date of filling the return of income.

However, in such cases, the taxpayer will enjoy the option of paying taxes before the due date of 30-09-2014 and to that extent enjoy the exemption from levy of interest under Section 234A.

The copy of order is awaited.

Source: www.taxmann.com

CPC (TDS) communicates to deductors whose Nil TDS Deposited during Financial Year 2014.

CPC (TDS) has issued a follow up communication to all deductors regarding nil TDS deposited during FY 2014. It may be possible that either the tax may not have been deducted at source or the tax deducted may not have been deposited, within stipulated time. In such case, this may lead to Short / Late Deduction and / or Short / Late Payment Defaults. CPC (TDS) has reminded deductors about the duty of the person deducting tax and suggested them the actions that needs to be taken in case of this kind of situation.

The issued communication has been given below:

Dear Deductor (TAN: ),

As per the records of the Centralized Processing Cell (TDS), it has been observed that there is “No Tax Deposited” during the period April 1 to August 31, 2014 while tax has been deposited in the corresponding period in Financial Year 2013.

It may be possible that either the Tax may not have been deducted at source or the Tax deducted may not have been deposited, within stipulated time. In such case, this may lead to Short / Late Deduction and / or Short / Late Payment Defaults.

Please make note of the following important information :
  • Please note the provisions of section 200(1) of the Income Tax Act, 1961; in this regard:
Duty of Person deducting Tax:
  • Any person deducting any sum in accordance with [the foregoing provisions of this Chapter] shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs.
  • Any person being an employer, referred to in sub-section (1A) of section 192 shall pay, within the prescribed time, the tax to the    credit of the Central Government or as the Board directs.
  • Any person deducting any sum on or after the 1st day of April, 2005 in accordance with the foregoing provisions of this Chapter or, as the case may be, any person being an employer referred to in sub-section (1A) of section 192 shall, after paying the tax deducted to the credit of the Central Government within the prescribed time,[prepare such statements for such period as may be prescribed] and deliver or cause to be delivered to the prescribed income-tax authority or the person authorized by such authority such statement in such form and verified in such manner and setting forth such particulars and within such time as may be prescribed.
  • If the tax is not paid in accordance with the provisions of the Act, it may attract penal Interest u/s 201(1A) and 220(2) of the Act.
  • Any such interest paid above will not be considered as deductible expense under the provision of section 43(ia) of the Act.
Actions to be taken:
  • If any amount needs to be deducted and/ or deposited, immediate action may be taken at the earliest.Please inform us with the reason for “No Tax Deposited” at info@tdscpc.gov.in.
For any assistance, call our toll-free number 1800 103 0344.

CPC (TDS) is committed to provide best possible services to you.

CPC (TDS) TEAM

Substantial Reduction in TDS Deposited during Financial Year 2014 - CPC (TDS)

CPC (TDS) has issued a follow up communication to all deductors regarding substantial reduction in the amount of Tax Deposited during the period April 1 to August 31, 2014  as compared with the corresponding period in Financial Year 2013.

The issued communication has been given below:

Dear Deductor (TAN: ),

As per the records of the Centralized Processing Cell (TDS), it has been observed that there is substantial reduction in the amount of Tax Deposited during the period April 1 to August 31, 2014 as compared with the corresponding period in Financial Year 2013.

It may be possible that either the Tax may not have been deducted at source at appropriate rates or the Tax deducted may not have been deposited, within stipulated time. In such case, this may lead to Short / Late Deduction and /or Short / Late Payment Defaults.

Please make note of the following important information:
  • Please note the provisions of section 200(1) of the Income Tax Act, 1961; in this regard:
Duty of Person deducting Tax:
  • Any person deducting any sum in accordance with [the foregoing provisions of this Chapter] shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs.
  • Any person being an employer, referred to in sub-section (1A) of section 192 shall pay, within the prescribed time, the tax to the    credit of the Central Government or as the Board directs.
  • Any person deducting any sum on or after the 1st day of April, 2005 in accordance with the foregoing provisions of this Chapter or, as the case may be, any person being an employer referred to in sub-section (1A) of section 192 shall, after paying the tax deducted to the credit of the Central Government within the prescribed time,[prepare such statements for such period as may be prescribed] and deliver or cause to be delivered to the prescribed income-tax authority or the person authorized by such authority such statement in such form and verified in such manner and setting forth such particulars and within such time as may be prescribed.
  • If the tax is not paid in accordance with the provisions of the Act, it may attract penal Interest u/s 201(1A) and 220(2) of the Act.
  • Any such interest paid above will not be considered as deductible expense under the provision of section 43(ia) of the Act.
Actions to be taken:
  • If any amount needs to be deducted and/ or deposited, immediate action may be taken at the earliest.
  • Please inform us with the reason for “No Tax Deposited” at info@tdscpc.gov.in.
For any assistance, call our toll-free number 1800 103 0344.

CPC (TDS) is committed to provide best possible services to you.

CPC (TDS) TEAM

Arrears of D.A- 6th pay commission from 1st Jan 2014 to 30th April 2014.

Maharashtra Government has been issued a resolution No. Mabhava-114/Pra.Kra.12/Seva-9 dated 20.09.2014 regarding payment of balance Dearness Allowance from Jan-2014 to April-2014 @ 100%.

The Dearness Allowance raised from 90% to 100% w.e.f. 01.01.2014 implemented in the Month of May-2014 and the D.A. paid to eligible Employee from month of May-2014.  The Balance Dearness Allowances are due from Maharashtra State Government thus the Government decided to pay balance D.A. of Jan-14 to April-2014 immediately by this resolution.

Download the Government Resolution (Click Here)

Dearness Allow. 107% Payment to CG Employee w.e.f. 01.07.2014 - Memorandum

Ministry o Finance has been issued a office memorandum regarding revised rates of payment of dearness allowance to Central Government Employees i.e. 107% w.e.f. 01.07.2014 which is as under :

F.No.1/2/2014-E.II (B)
Government of India
Ministry of Finance
Department of Expenditure

North Block, New Delhi
Dated: 18th September, 2014.

OFFICE MEMORANDUM

Subject:- Payment of Dearness Allowance to Central Government employees – Revised Rates effective from 01.07.2014.

The undersigned is directed to refer to this Ministry’s Office Memorandum No.1/1/2014-E.II(B) dated 27th March, 2014 on the subject mentioned above and to say that the President is pleased to decide that the Deamess Allowance payable to Central Government employees shall be enhanced from the existing rate of 100% to 107% with effect from 1st July, 2014.


2. The provisions contained in paras 3, 4 and 5 of this Ministry’s O.M. No. 1(3)/2008-E.II(B) dated 29th August, 2008 shall continue to be applicable while regulating Dearness Allowance under these orders.

3. The additional installment of Dearness Allowance payable under these orders shall be paid in cash to all Central Government employees.

4. These orders shall also apply to the civilian employees paid from the Defence Services Estimates and the expenditure will be chargeable to the relevant head of the Defence Services Estimates. In regard to Armed Forces personnel and Railway employees, separate orders will be issued by the Ministry of Defence and Ministry of Railways, respectively.

5. In so far as the employees working in the Indian Audit and Accounts Department are concerned, these orders are issued with the concurrence of the Comptroller and Auditor General of India.

sd/-
(A. Bhattacharya)
Under Secretary to the Govt. of India

Source: www.finmin.nic.in

CBDT reconstitutes Dispute Resolution Penal at Bengaluru

CBDT has issued an order u/s. 144C of The Income-Tax Act, 1961 to reconstitutes Dispute Resolution Panel (DRP) at Bengaluru vide F.No. 500/12/2012-SO/FT&TR-2(1)/418 dated 17th September, 2014.

In this order CBDT has amended clause (a) of Sub-section (15) of section 144C of Income Tax Act, 1961 (43 of 1961) read with Income-Tax (Dispute Resolution Penal) Rules, 2009 from time to time and in superseasion of earlier.












Download Reconstitute DSP (Click Here)

Advance Tax Due Date Extended by 3 Months for Jammu & Kashmir State Taxpayers.

CBDT has published a Press Released on 18th September, 2014 for Date of payment of the September installment of advance tax is extended from 15th September 2014 to 15th December 2014 for the taxpayers in State of Jammu & Kashmir.

The Central Board of Direct Taxes has issued an order to extend the date for payment of second installment of advance tax for companies and first installment of advance tax for others for FY 2014 - 15 (AY 2015 - 16) from 15th September, 2014 to 15th December, 2014 in case of all the tax payers in the State of Jammu and Kashmir.  These taxpayers can now pay their September 2014 installment of advance tax by 15th December, 2014 without entailing any consequential interest for deferment.



Download Advance Tax Due Date Extended Circular (Click Here)

7th Pay Commission meetings held by various Departments as on 17.09.2014.

In a resolution dated 28th February, 2014, Government of India has appointed the Seventh Central Pay Commission comprising Justice Shri Ashok Kumar Mathur as Chairman, Shri Vivek Rae as full time Member, Dr. Ratin Roy as part time Member and Smt. Meena Agarwal as Secretary. The Commission is headquartered in Delhi and has been given 18 months from date of its constitution to make its recommendations. To this end the Commission will set up its team of Officers, Advisers, Institutional Consultants and Experts and call for required information and documents from Ministries and Departments of Government of India and various Service associations.

The dates of appointment and submission of recommendations of the previous six central pay commissions are as under-
Central Pay Commissions Date of Appointment Date of Submission of Report
First Pay Commission May, 1946 May, 1947
Second Pay Commission August, 1957 August, 1959
Third Pay Commission April, 1970 March, 1973
Fourth Pay Commission June, 1983 Three Reports submitted in June, 1986;
December, 1986 and May, 1987 respectively
Fifth Pay Commission April, 1994 January, 1997
Sixth Pay Commission October, 2006 March, 2008

Meetings held by 7th CPC (as on 17.09.2014)
Date Meeting with
17.09.2014 Aviation Research Centre
16.09.2014 RPF Group 'A' Officers, IIM Bangalore
15.09.2014 Disabled War Veterans (DISWAVE) Association, DG Bureau of Police Research and Development
26.08.2014 At Bangalore: IAS Officers' Association, IPS Officers' Association, IFS Officers' Association
25.08.2014 At Bangalore: IIM Bangalore, ISRO
24.08.2014 At Bangalore: Army Base Workshop (EME) Diploma Holders Association, Bangalore, Air Force Store Keepers Association, All India NCC Defence Civilian Employees Association, Confederation of Central Government Employees and Workers - Karnataka State, Atomic Energy Employees Federation, All India Central Excise Inspectors Association, The Indian Hospital Pharmacist Association, The Indian Railway Loco Pilot Association, South Western Railways Engineers Association, Railway Wheel Factory, South Western Railway Employees Sangh, All India DRDO Personal Staff Association, DoS Pensioners Forum, Central Government Pensioners Association, Indian Institute of Horticulture Research Employees’ Association, NIMHANS, Veterans Association
21.08.2014 Physiotherapy Forum; Indian Ordnance Factories Group'B' Gazetted Officers Association
20.08.2014 Commissioner, Kendriya Vidyalaya Sangathan; Commissioner, Navodaya Vidyalaya Sangathan
24.07.2014 Confederation of Central Government Gazetted Officers Association; National Ex-Servicemen Co-ordination Committee; Indian Ex-Services League
23.07.2014 Bharat Central Pensioners Federation; Bharat Pensioners Samaj; Group ‘B' Indian Information Service Association; Indian Postal Service Officers Association; DANICS Officers Association; Group ‘B' Indian Ordnance Gazetted Officers Association
22.07.2014 Police Commissioner, Delhi; DG Coast Guard; IOFS Officers Association
21.07.2014 Director, IB; Director, CBI; Director, RAW
19.06.2014 Indian Economic Service Officers Association; Indian Statistical Service Officers Association; IFS Officers Association; DGs of CAPFs (BSF+ITBP+Assam Rifles+Sashastra Seema Suraksha Bal); DGs of CAPFs (CISF+CRPF+NSC)
18.06.2014 IFS Officers Association; PFRDA; Officers of Department of Financial Services, MOF; Officers of Department of Pension & Pensioners Welfare; P&T Finance Accounts Gr.A Officers Association; IRAS Officers Association; Central Health Service Association
17.06.2014 IAS Officers' Association; Central Engineering Services Officers' Association (Water+Power+Architecture); Central Engineering Services Officers' Association (Civil+Electrical+Mechanical+Road Transport+Telecom); Income Tax Officers' Association; Custom Officers Association; Central Excise Officers Association
16.06.2014 IPS Officers' Association; Representative of Pay Commission cells of Army, Navy and Airforce; Indian Audit and Accounts Service Association; Cost Accounts Association; Civil Accounts Association; Federation of Railway Officers

7th Pay Commission's visit to Mussoorie/Dehradun.

The commission has, in its first phase of interaction, been seeking the views of various stakeholders on its terms of reference. To this end, meetings have been held in Delhi with various organisations and heads of various agencies.

In its second phase of interaction, the Commission has started holding meetings in different parts of the country to facilitate stakeholders staying in various areas to present their views personally before the Commission and ensure larger representation. This exercise is being undertaken to enable the Commission to get a first-hand impression about the functioning and the condition of service prevailing in different parts of the country.

Accordingly, the Commission, headed by its Chairman, Justice Shri A. K. Mathur, proposes to visit Mussoorie/Dehradun between 8th October and 10th October 2014. The Commission would like to invite various entities/associations/federations representing any/all categories of employees covered by the terms of Reference of the Commission to present their views.

Your request for a meeting with the Commission may be sent through e-mail to the Secretary, 7th Central Pay Commission at secy-7cpc@nic.in. The memorandum already submitted by the requesting entity may also be sent as an attachment with this e-mail.

The last date for receiving request for meeting is 30th September, 2014 (1700 hours).

Souce : 7th Central Pay Commission