Issue of Refunds upto Rs.5000/- without outstanding arrears is upto Rs.5000/- in Non-CASS cases for A.Y. 2013-14 & 2014-15.

CBDT has issued an Office Memorandum regarding issue refunds up to Rs. 5,000 without adjustment of outstanding tax liability for Asstt. Year 2013-14 and 2014-15.

CBDT further state that to convey the decision that in order to provide relief to the small taxpayers, refunds upto Rs. 5000/- and refunds in cases where arrears demand upto Rs. 5000/- may be issued without any adjustment of outstanding arrears under section 245 of the Act during Fin. Year 2015-16.

As on 09.10.2016, there are 64938 cases of refunds below Rs. 5000/- involving Rs. 1148.14 Crore in non-CASS case for Asstt. Year 2013-14 and 2014-15 pending in AST.  It is requested that the Assessing Officers be directed to issue these refunds without any adjustment of arrears under section 245.  Similarly, the non-CASS cases for these assessment years where the refund amount is more than Rs. 5000/- but the outstanding arrears is Rs. 5000/- or less may also be processed for issue of refund without any adjustment under section 245.

Download Office Memorandum (Click Here)

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Black Money Act now would be effective from 1st July, 2015.

Recently, CBDT has issued an order regarding Black Money Act which will be effective from 1st July, 2015.  The detailed Order is as under :

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

(CENTRAL BOARD OF DIRECT TAXES)

ORDER

New Delhi, the 1st July, 2015

S.O. 1790 (E)- Whereas the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015) (hereinafter referred to as the Act) received the assent of the President on 26th May, 2015;

And whereas sub-section (3) of section 1 of the Act provides that save as otherwise provided in the Act, the Act shall come into force on the 1st day of April, 2016;

And whereas sub-section (1) of section 3 of the Act provides for charging of tax on undisclosed foreign income and asset for every assessment year beginning on or after the 1st day of April, 2016;

And whereas under sub-section (1) of section 3 of the Act, undisclosed foreign income and asset of the previous year relevant to the assessment year commencing on or after the 1st day of April, 2016 is chargeable under the Act;

And whereas the ‘previous year’ as defined in clause (9) of section 2 of the Act means a period of twelve months immediately preceding the assessment year;

And whereas section 59 of the Act relating to declaration of undisclosed foreign asset provides for making declaration by any person, on or after the date of commencement of the Act but on or before a date to be notified by the Central Government in the Official Gazette, in respect of any undisclosed asset located outside India and acquired from income chargeable to tax under the Income-tax Act, 1961 (43 of 1961) for any assessment year prior to the assessment year commencing on the 1st day of April, 2016;

And whereas section 60 of the Act provides for charging of tax on undisclosed foreign asset declared under section 59 on the value of such asset on the date of commencement of the Act;

And whereas the Act passed by the Parliament received the assent of the President on the 26th day of May, 2015 and therefore the provisions of this Act cannot be given effect prior to the 26th day of May, 2015 irrespective of the fact that the assessment year beginning on the 1stday of April, 2016 relates to the previous year commencing on the 1st day of April, 2015;

And whereas a difficulty has arisen in interpreting the expression‘date of commencement of the Act’and giving effect to the provisions of section 59 and section 60 which may be construed as 1st day of April, 2016, whereas the chargeability of tax under the Act is for assessment year commencing on or after the 1st day of April, 2016 relevant to the previous year commencing on or after the 1st day of April, 2015;

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 86 of the Act, the Central Government hereby makes the following Order to remove the aforesaid difficulties, namely:-

1. Short title and commencement.- (1) This Order may be called the Black Money(Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Removal of Difficulties) Order, 2015.

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

2. In sub-section (3) of section 1 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015(22 of 2015), for the words, figures and letters “the 1st day of April, 2016”, the words, figures and letters “the 1st day of July, 2015” shall be substituted.

[Notification no. 56/2015, F.No. 133/33/2015-TPL]

(Amit Katoch)

Under Secretary to the Government of India

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"Information Security Committee" in CBDT constitutes by Government.

Recently CBDT has been issued an order on 7th April, 2015 about constitutes of Information Security Committee.  

An Information Security committee (ISC) in the central Board of Direct Taxes (CBDT) is hereby constituted compromising the following officers:-

1. Member (IT), CBDT
2. Joint Secretary (FT&TR-I)
3. Joint Secretary (TPL-II)
4. CIT (Inv.)
5. CIT (M&TP)
6. DIT (I&CI), New Delhi
7. DIT (Systems-II)

Member (IT), cBDT will be the chairman of the ISC. CIT (M&TP) shall also perform the role of chief Information Security Officer (CISO).

2. Broad Responsibilities of ISC would be as under:

1. Ratification of the Information Security Policies and Procedures (ISPP) suggested by the CISO, 
2. Ensure that ISPP is implemented by ensuring the involvement of the business heads. 
3. Conduct the management review of the ISPP to ensure continuing suitability, adequacy and effectiveness of ISPP.
4. Initiate Internal external security reviews and ensuring that action is taken to rectify any identified shortfalls.
5. Responsible for disciplinary action in cases of breach of ISPP.

3. Broad Responsibilities of CISO would be as under:

1. Responsible for preparing, maintaining and communicating ISPP,
2. Oversee all information security processes and serve as the focal  point for all information security issues and concerns.
3. Ensure that responsibilities are defined for and that procedures are in effect to promptly detect, investigate, report and resolve security incidents.
4. Ensure that ongoing information security awareness education and training is provided to all employees.
5. Provide reports to the ISC on the status of information security, policy violations and information security incidents.

Download Order (Click Here)

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CBDT issued Guidelines on Income Tax Scrutiny & Appeals Assessment Cases

The CBDT has issued an Office Memorandum vide No.F. No. 279/Misc./52/2014-(ITJ) dated 07.11.2014 contains steps towards a non-adversarial Tax Regime that have to taken by the Income Tax Department.  One of the important points made is that Assessing Officers must cease issuing “long and non-specific questionnaire” and making assessments without proper basis. It has been emphasized that each Range Head has to ensure that “frivolous additions or high-pitched assessments” are not made by the AOs. Important directives have also been given with regard to the withholding of refunds, recovery of demand, passing of remand orders and filing of appeals. At the end, the CBDT has warned that officers have to adhere to the instructions scrupulously and that non-adherence will be viewed seriously and disciplinary action initiated. The Office Memorandum regarding guidelines on Scrutiny and Appeals of Income Tax Assessment cases is as under :

F. No. 279/Misc./52/2014-(ITJ)

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

CENTRAL BOARD OF DIRECT TAXES

NEW DELHI

OFFICE MEMORANDUM

Dated: November 7, 2014

Sub: Further steps towards a non-adversarial tax regime-reg.

On several occasions the Finance Minister has emphasised the need for furthering a non-adversarial tax regime. A non-adversarial tax regime cannot be achieved without concerted endeavour at each level, especially at levels where the public interaction is high. Though the Central Board of Direct Taxes (CBDT) has issued instructions from time to time on some of these issues, there is a need for consolidation of earlier instructions and issuance of further directions in this regard. Accordingly, CBDT hereby directs that the officials of the Income-tax Department must adhere to the following guidelines for achieving such objective:

i. Letter dated 21.08.2014 of Chairman, CBDT on cleanliness and punctuality should be implemented in letter and spirit as these are the basic requirements of an efficient and taxpayer centric organisation. 

ii. Any appointment given to the public must be honoured and such appointments should not be cancelled or postponed without any unavoidable reason, especially when the assessee/representative is willing to attend. 

iii. Despite less than one percent cases being selected for scrutiny assessment, this area of work continues to remain in focus where the tax administration is questioned as adversarial. The selection of cases under Computer Assisted Scrutiny Selection has resolved the issue of subjectivity in selection of cases for scrutiny. However, the process of scrutiny involving long and non-specific questionnaires, the nature of additions made and the high-pitched assessments without proper basis continue to attract adverse attention. Instruction No. 6/2009 entrusted a responsibility on each Range Head to ensure improvement in quality of assessments by issuing directions under section 144A of the Act. There is a need to follow the said Instruction in letter and spirit and accordingly, the Range Heads are required to ensure that frivolous additions or high-pitched assessments without proper basis are not made. The Principal Commissioners of Income-tax/ Commissioners of Income-tax are required to supervise the work of their subordinates to ensure due discharge of these functions. 

iv. Instruction No. 15 of 2008 dated 04.11.2008 provides for review of scrutiny assessment orders by the supervising officers on a quarterly basis. Instruction No. 16 of 2008 dated 4.11.2008 lays down the procedure for Inspection of work of Assessing Officers, Tax Recovery Officers, Range Offices and Commissioners of Income-tax (Appeals). These instructions are issued with the overall aim of capacity building and improving quality of work. Supervisory authorities are required to ensure that these instructions are duly followed. 

v. Instruction No. 7 of 2014 dated 26.09.2014 clarifies that ordinarily in scrutiny cases selected on the basis of AIR/CIB/26AS information, the scrutiny shall be limited to that information. Wider scrutiny would be possible only with the sanction of Principal Commissioner of Income-tax/ Commissioner of Income-tax in specified cases and under the monitoring of the Range Head. (Such cases form 25-30% of the total scrutiny basket, thus limiting the cases of full scrutiny). 

vi. Withholding of refunds due to mismatch of TDS data has been sought to be remedied through Instruction No. 5 of 2013 dated 08.07.2013 which provides for grant of credit on the basis of evidence submitted by the assessee. This Instruction must be followed scrupulously. 

vii. Instruction No. 1914 of 1993 dealing with recovery of demand, stay of demand and grant of instalments has stood the test of time and is equally relevant today. Same is reiterated for implementation in deserving cases. Measures for recovery of tax should be subject to the said Instruction. 

viii. In cases of remand, the Commissioners of Income-tax (Appeals) should specify the aspect which needs to be verified. The practice of forwarding the entire documents/submission of the assessee for comments of the Assessing Officers should cease. Assessing Officers will be required to submit a remand report only in cases where the remand is on a specific matter. 

ix. Threshold limits have been set for appeals to ITAT, High Courts and Supreme Court at Rs. 4 lakhs, Rs. 10 lakhs and Rs. 25 lakhs, respectively. This, however, does not imply that appeals above these amounts have to be necessarily filed. Where the tax effect is above these amounts, the officer concerned is enjoined with the duty to ensure that the same is filed only if it is feasible to so do on merits of the case. 

x. A review of the proposals for filing SLPs reveals that in most of the cases, the decision to file a reference before the High Court itself was not in order. No substantial question of law existed or the question of law was not correctly drafted. Hence, in stations having more than one Chief Commissioner of Income-tax (CCIT) the decision to file a reference before the High Court will be taken by two CCsIT including the CCIT in whose jurisdiction the matter lies. The Principal CCIT/ CCIT (CCA) concerned may issue directions for pairing of CCsIT for this purpose. In case of disagreement between the two CCsIT, the matter will be referred to the Principal CCIT/ CCIT (CCA). For references in the jurisdiction of the Principal CCIT/ CCIT (CCA), in case of disagreement, the matter will be referred to the CCIT-II. 

xi. Any regime where taxpayers’ grievances are not attended to in time may be considered adversarial. Time limits have been set out for their disposal under Citizens’ Charter, CPGRAMS, etc. However, the pendency reflects poorly on the monitoring effort. All the supervisory authorities are directed to ensure that the grievances are disposed off within the specified time period. 

xii. The issue of summons without adequate caution and due application of mind has caused concern to the Board. Supervisory authorities have to ensure that the summons are issued only in deserving cases. Summons should also clarify if the person has been called as a witness or in his own case, and the matter for which he has been called. 

2. Officers and staff at all levels are advised to follow the above instructions scrupulously. Non adherence to these instructions will be viewed very seriously and disciplinary action initiated. 

(Priyanka Singh) 

(OSD) ITJ, 

CBDT

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CBDT new Chairperson is now Ms. Anita Kapur w.e.f. 01.11.2014

Government of India, Ministry of Finance, Department of Revenue has issued an Office Order No. 266/2014 dated 3rd Nov., 2014 regarding appointment of new CBDT Chairperson.  By this order Ms. Anita Kapur appointed as Chairperson of the CBDT.

The President of India is pleased to appoint Mr. Anita Kapur, Member, Central Board of Direct Taxes, as Chairperson of the Central Board of Direct Taxes (CBDT) in the Department of Revenue, Ministry of Finance with the Status of Special Secretary to the Government of India against the vacancy arose due to superannuation of Shri K. V. Choudhary on 31.10.2014, from the date of her taking charges of the post, until further orders or her superannuation, whichever is earlier.

The office Order to appointed Mr. Anita Kapur as new Chairperson is as under :

Download Officer Order (Click Here)

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Railway Employee get Enhancement of Dearness allowance upto 100% w.e.f 01.01.2014.

The Railway Board has issued a notification regarding Enhancement in the rate of various allowances.  By this notification it is clears that Railway Employee has got Enhancement of Dearness Allowances upto 100% w.e.f. 01.01.2014.  See the following notification.

Government of India/Bharat Sarkar

Ministry of Railways /Rail Mantraraya

(Railway Board)

PC-VI No. 336

RBE No. 39/2014

No.F(E)1/2011/AL-28/18

New Delhi, dated 29.04.2014

The General Managers,
All Indian Railways etc.
(As per Standard Mailing List)

Sub: Enhancement in the rate of various allowances by 25% as a result of enhancement of Dearness allowance upto 100% w.e.f 01.01.2014.

In accordance with the recommendations of 6th CPC, the rates of various allowances admissible to different categories of railway staff were revised/doubled. The 6th CPC had also recommended that the rates of these allowances will be increased by 25% every time the Dearness Allowance goes up by 50%.  Railway Board, accordingly, issued instructions in respect of increase in rates of various allowances by 25% vide Board's letter of even number dated 13.06.2011.

2. Subsequent to enhancement in the rate of Dearness Allowance to 100% w.e.f. 01.01.2014 queries are being received from some of the Railways regarding further enhancement of rates of these allowances. The matter has been examined and It is clarified that the rates of allowances listed in the enclosed Annexure shall increase by a further 25% (over original 6th CPC rate prescribed by Ministry of Railways) with Dearness Allowance now having gone up to 100% w.e.f. 01.01.2014.

3. The terms and conditions for grant of these allowances will remain the same.

4. Hindi version is enclosed.

5. Kindly acknowledge receipts

DA: as above

sd/-

(Amir Chand Jain)

Dy. Dirs Finance(Estt)

Railway Board

Source : AIRF

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Work Load of Kendriya Vidyalaya Teachers' w.e.f. 04.03.2014

Board Of Governors, Kendriya Vidyalaya Sangathan has issued an Office Memorandum No. F.No.110333/1/2011-KVSHQ(Acad) Date: 04th March 2014 regarding working Hours of Kendriya Vidyalaya Teachers'.  KV had decided that in line with the provisions of RTE Act, 2009, working hours of teachers will still remain 45 hours per week. However, additional one hour 20 minutes which the teachers are expected to devote in addition to school hours will be utilized for preparation and other follow up works. The Office Memorandum is as follows:

Kendriya Vidyalaya Sangathan

18, Institutional Area,

Shaheed Jeet Singh Marg,

New Delhi-110016

F.No.110333/1/2011-KVSHQ(Acad)

Date: 04th March 2014

OFFICE MEMORANDUM

Board Of Governors, Kendriya Vidyalaya Sangathan, in its 91st meeting held on 19th January, 2012 decided that working hours of teachers will be seven and half hours per day (45 hours per week) in line with the provisions of Right to Education Act., 2009. The additional one hour 20 minutes, after school hours was to be used for activities such as planning, preparation, evaluation, etc. This was to be done in the school itself.

In the 97th meeting of Board of Governors, Kendriya Vidyaiaya Sangathan, held on 27th February, 2014, the above decision has been reviewed and it has been decided that in line with the provisions of RTE Act, 2009, working hours of teachers will still remain 45 hours per week. However, additional one hour 20 minutes which the teachers are expected to devote in addition to school hours will be utilized for preparation and other follow up works. This time may be spent by the teachers preferably in the school. The work done during this additional one hour 20 minutes will be monitored by the Principal/Nice-Principal/HM.

The above arrangement comes into effect from the date of issue of this order.

sd/-

(V. Vijayalakshmi)

Joint Commissioner (Acad)

Source: www.kvsangathan.nic.in

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Submission of Form 14 by the spouse to the pension disbursing bank after the death of the pensioner.

Pensioner;s Portal Government of India has been issued an Office Memorandum regarding Submission of Form 14 by the spouse to the pension disbursing bank after the death of the pensioner.  The detailed office memorandum is as follows:

No.1/27/2011-P&PW(E)

Government of India

Ministry of Personnel, P.G. & Pensions

Department of Pension & Pensioners' Welfare

3rd Floor, Lok Nayak Bhawan,

Khan Market, New Delhi

Dated: 20th September, 2013

OFFICE MEMORANDUM

Sub: Submission of Form 14 by the spouse to the pension disbursing bank after the death of the pensioner - instructions reg.

The undersigned is directed to draw attention to the requirement of applying for family pension in Form 14 as given in rule 81 (2) (A) (ii) of the CCS (Pension) Rules, 1972.

2. This Department has been receiving representations from various quarters to do away with the condition of applying for family pension in Form 14 as it is causing inconvenience to widows, who find it difficult and embarrassing to present themselves before two Gazetted Officers/persons of repute for attestation of Form 14.

3. Before commencement of family pension, personal identification details of the spouse such as specimen signature, personal mark of identification and left hand thumb impression, proof of age/date of birth of spouse and an undertaking from him/her for recovery of excess payment are to be obtained by the bank. Form 14 serves as a standard processing sheet, which defines and delineates the exact requirement of information to be given to the pension disbursing Bank. It was apprehended that in the absence of this standard, the widows may be asked to submit any relevant or irrelevant information by the bank. This could also lead to delay in commencement of the family pension.

4. The matter has been examined and it has been agreed that in case the pensioner and spouse are holding a joint account, the possibility of claim for family pension from someone else does not arise. Therefore, in such cases, there is no requirement of Form 14. The spouse may inform the Bank of death of the pensioner and request the bank for commencement of family pension, through a simple letter. He/she may enclose a copy of death certificate of pensioner, PPO, proof of his/her own age/date of birth and an undertaking for recovery of excess payment. In other cases, i.e., where the pension is not being credited to the joint bank account of the pensioner and his/her spouse, Form 14 will be continued to be obtained by the banks. However, the condition of attestation of Form 14 has been done away with and witnessing by two persons has been considered as sufficient.

5. For all future cases, Head of Office will forward to the PAO, along with similar details for the pensioner, the specimen signature, personal mark of identification, left hand thumb impression, the proof of age/date of birth and an undertaking from the spouse regarding recovery of excess payment. After the death of the pensioner, the spouse of the deceased pensioner will be required to provide only death certificate to the paying bank, who will identify the spouse based on their formation given in the PPO and its own "Know Your Customer" procedures. Where the pensioner and his/her spouse do not have a joint account, Form 14 will be required as in para 4 above.

6. This issues with the concurrence of Department of Expenditure, vide their ID No. 601/E.V/2013, dated 13.09.2013.

(D.K. Solanki)

Under Secretary to the Government of India

Source : www.pensionersportal.gov.in

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New amendment in Income Tax Rules 10F, 10G, 10H, 10-I, 10-J, 10K, 10L, 10M, 10N, 10-O, 10P, 10Q, 10R, 10S, 10T & 44GA

Income-tax (xth Amendment) rules, 2012 - Insertion of Rules 10F, 10G, 10H, 10-I, 10-J, 10K, 10L, 10M, 10N, 10-O, 10P, 10Q, 10R, 10S, 10T & 44GA

[Notification No. 36/2012 [F.No.133/5/2012-SO (TPL)]/SO 2005(E), dated 30-8-2012

In exercise of the powers conferred by sub-section (9) of section 92CC read with section 295 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 (10th Amendment) Rules, 2012.

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

2. In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), -

(a) after rule 10E, the following rule shall be inserted, namely.-

"Advance Pricing Agreement Scheme"

10F. Meaning of expressions used in matters in respect of advance pricing agreement.—For the purposes of this rule and rules 10G to 10-I,-

(a) 'agreement' means an advance pricing agreement entered into between the Board and the applicant, with the approval of the Central Government, as referred to in sub-section (1) of section 92CC of the Act;

(b) "application" means an application for advance pricing agreement made under rule 10T;

(c) "bilateral agreement" means an agreement between the Board and the applicant, subsequent to, and based on, any agreement referred to in rule 44GA between the competent authority in India with the competent authority in the other country regarding the most appropriate transfer pricing method or the arms' length price;

(d) "competent authority in India" means an officer authorised by the Central Government for the purpose of discharging the functions as such for matters in respect of any agreement entered into under section 90 or 90A of the Act;

(e) "covered transaction" means the international transaction or transactions for which agreement has been entered into;

(f) "critical assumptions" means the factors and assumptions that are so critical and significant that neither party entering into an agreement will continue to be bound by the agreement, if any of the factors or assumptions is changed;

(g) "most appropriate transfer pricing method" means any of the transfer pricing method, referred to in sub-section (1) of section 92C of the Act, being the most appropriate method, having regard to the nature of transaction or class of transaction or class of associated persons or function performed by such persons or such other relevant factors prescribed by the Board under rules 10B and 10C;

(h) "multilateral agreement" means an agreement between the Board and the applicant, subsequent to, and based on, any agreement referred to in rule 44GA between the competent authority in India with the competent authorities in the other countries regarding the most appropriate transfer pricing method or the arms' length price;

(i) "tax treaty" means an agreement under section 90, or section 90A, of the Act for the avoidance of double taxation;

(j) "team" means advance pricing agreement team consisting of income-tax authorities as constituted by the Board and including such number of experts in economics, statistics, law or any other field as may be nominated by the Director General of Income-tax (International Taxation);

(k) "unilateral agreement" means an agreement between the Board and the applicant which is neither a bilateral nor multilateral agreement.

Click Here to read Full Amendment

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Dispute Resolution Panel - Section 144C of Income Tax Act.

Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel - Reference to - corrigendum to Order No. 6/FT&TR/2012, dated 10-7-2012 and Order No. 7/FT&TR/2012, dated 31-7-2012 constituting DRPs and alternate DRP at various places

order [f.no. 500/15/2011-ft&tr-i], dated 28-8-2012

With reference to CBDT Order No. 6/FT&TR/2012, dated 10-7-2012 and Order. No. 7/FT&TR/2012, dated 31-7-2012, constituting Dispute Resolution Panels and alternate Dispute Resolution Panels at various place, following corrigendum is made:
Corrigendum 1: In para 1 of these orders, the phrase "supervising officer of the TPO at the time of transfer pricing audit" maybe read as "supervising officer of the TPO at the time of Issuance of transfer pricing order."
Corrigendum 2: Following sub-para may be read as part of para 1 of these orders:

"However, if the taxpayer, who falls in the area of jurisdiction under column 2 of the Table above files no objection to their case being heard and considered by the DRP under corresponding column 3 of the said Table, the DRP shall comprise of the members specified in the corresponding column 3 of the said Table."

Click Here to Download Full Circular

To see Members List Click Here

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Office Memorandum regarding Institutional Mechanism for Forming Departmental View on Contentious Legal Issues

Institutional Mechanism for Forming Departmental View on Contentious Legal Issues

office memorandum [F.No. 279/M-61/2012-ITJ], dated 28-8-2012

It has been observed that a large part of litigation in the Direct Taxes matters involves interpretation of legal provisions. Lack of desired clarity on a contentious legal issue, amongst the officers of the department, sometimes leads to inconsistent approach on the same issue giving rise to further litigation. With a view to provide clarity on contentious legal issues, promote consistency of approach on a given issue and reduce litigation, it has been decided to set up the following institutional mechanism to formulate 'Departmental View' on contentious legal issues:

Central Technical Committee

2. There shall be a Standing Committee in the Board known as "Central Technical Committee (CTC) on Departmental View" with the following members:

(i) JS (TPL)-II, CBDT

(ii) CIT(ITA), CBDT,

(iii) DIT(Research)/CIT(OSD), Directorate of L&R, Member Secretary

The CTC may co-opt JS(FTD), CIT(Inv.), C1T(IT&CT) or CIT(A&J) as may be required. The senior-most member shall act as Chairman of the CTC in its meetings. The CTC may also invite any officer of the Department conversant with the matter for relevant inputs and deliberations.

The Secretariat

3. There shall be a Secretariat to assist the CTC. The Secretariat shall be headed by the DIT(Research)/CIT(OSD) under the supervision and control of the DGIT(L&R). The Secretariat will conduct research and provide inputs necessary for the CTC to deliberate upon the issues and formulate the 'Departmental View' for consideration of the Board. The DIT(Research)/CIT(OSD), being the member secretary of the Committee, shall be the liaison officer between the Committee and the Secretariat.

Click Here to Read full Notification

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Office Memorandum for Constitution of a Committee CBDT

Constitution of a Committee for redressal of the demands/issues raised by ITGOA and ITEF

Office Memorandum [F.No. 12020/6/2012-Ad.IX], dated 16-8-2012

Representations have been received that quarterly review meetings taken by Chairman with the representatives of ITGOA and ITEF are not always held in time with the result that issues raised by the Association are not reviewed/ resolved in time bound manner. It has, therefore been decided with the approval of Chairman (CBDT) to constitute an interim Committee consisting of two Members of CBDT:

Shri S.S. Rana, Member (IT) and Shri S.C. Jaini, Member (R). Secretarial assistance to the Committee will be provided by Ad.IX section.

2. The tentative terms of reference of the Committee will be as below:-

(a) To examine the present and pending demands/issues raised by the Joint Committee of Action.

(b) To suggest the course of action on the demands/issues raised.

(c) To suggest ways and means of establishment of a permanent machinery to address grievances of employees of IT department on ongoing basis.

3. The Committee will submit its recommendation for consideration by the Chairman (CBDT) within a fortnight.

To download Office Memorandum Click Here

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