• Issues related to differently abled & their training & coordination with other Departments. • Implementation of Cadre Restructuring of the Income Tax Department and Coordination with Pr.CCsIT(CCAs) on matters relating to implementation Cadre Restructuring. • Coordination with AD IX for all pay commission matters, Pay fixation, clarification and pay anomaly matters and any other related correspondence. • Matters relating to Litigation of Group B & C, Parliamentary Committees/ Questions, VIP references, Grievances and other matters relating to Group B and Group C. • DPC / Promotion related matters of Group B & C. • Inter Region transfers (ICT) issues and issues related to NR Parmar.
- Introduction of Goods and Services Tax (GST) is a significant step in the reform of indirect taxation in India.
- The collection unit in a Range is headed by a TRO who is responsible for collection and recovery of tax.
- Taking action on informal assurances made in the course of the meetings of the Public Accounts Committee relating to audit paras dealt in the Section.
Under the various laws relating to direct taxes. The 2019 DPIIT Notification, however, did not explicitly provide any relief where the assessment proceedings are pending with the Tax Authority. The officials of the CBDT also function in an ex-officio capacity as part of the Finance Ministry and deal with matters relating to levy and collection of direct taxes. Introduction of Goods and Services Tax (GST) is a significant step in the reform of indirect taxation in India. Amalgamating several Central and State taxes into a single tax would mitigate cascading or double taxation, facilitating a common national market. The simplicity of the tax should lead to easier administration and enforcement.
It is empowered to issue orders, instructions and directions to other income-tax authorities as it may deem fit for the proper administration of this Act. Law enforcement in India is undertaken by numerous law enforcement agencies. Like many federal structures, the nature of the Constitution of India mandates law and order as a subject of the state, therefore the bulk of the policing lies with the respective states and territories of India. As far as Hindus are concerned Hindu Law is a specific branch of law. The Union Finance Minister Nirmala Sitharaman chaired a review meeting with the Central Board of Direct Taxes (CBDT), that discussed the taxpayer base, and new TDS codes among other issues.
Rakesh Nangia, Managing Partner, Nangia Advisors (Andersen Global) said that the idea of e-assessments, is in principle, an outstanding one but the administrative systems and procedures need to be developed to ensure that it does not result in uncalled-for injustice to the taxpayers. The tax department has, however, reserved the right to allocate an assessment case to a tax officer where complexity is involved. In its bid to curb corruption by making tax filing and their review faceless, the government has come out with e-assessment scheme, 2019 making it mandatory for all communication between tax department and taxpayers to be done online. Administrative approval of Pr. CIT/Pr.DIT/CIT/DIT concerned who shall ensure that such cases, if lying outside Central Charges, are transferred to Central Charges u/s 127 of the Act within 15 days of service of notice u/s 143(2)1142(1) of the Act calling for information by the Assessing Officer concerned. The circulars issued are binding on all income-tax authorities.
Formation of Central Board of Direct Taxes
All matters relating to Global Forum on Transparency and Exchange of Information for Tax Purposes (excluding issues relating to automatic exchange of information). All matters relating to Exchange of Information in respect of countries in the geographical regions assigned to JS (FT&TR-II). All matters relating to establishment of armed units, procurement of arms & ammunition, management of armory and related issues.
As in other common law jurisdictions, a tort is breach of a non-contractual duty which has caused damage to the plaintiff giving rise to a civil cause of action and for which remedy is available. If a remedy does not exist, a tort has not been committed since the rationale of tort law is to provide a remedy to the person who has been wronged. The Income Tax department conducted raids and surveys in various states in separate cases related to alleged tax evasion, violation of FCRA violation and illicit funding of registered unrecognised political parties[50]. Directorates are meant to take responsibility of specialised functions.
Subordinate legislation in India
The DGIT (Intelligence) reports directly to the Member (Inv.), CBDT. The office will be attached to the office of the Board. The Directorate liaise/interact with other intelligence/investigating agencies such as FIU, NCB, ED, DRI, DGCEI, SFO, CEIB etc.
Angel tax exemption extended to issue of shares to all sub-categories of Category-I AIFs
Write off, Processing of matters relating to write off, analysis thereto. Framing and interpretation of rules regarding allotment of residential accommodation in departmental pool. Propose Re-appropriation, Supplementary Grant & surrender of savings 11. The Nodal Authority for monitoring expenditure in GeM by BCAs and furnishing report to FA.
List of Law and Justice Ministers
Complaints, representations, and Tax Evasion Petitions including from VIPs and monitoring action thereon relating to the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transactions Act, 1988 and Parliament Questions relating to it. Matters relating to reward to officers and staff in search and seizure cases and assessment cases, survey cases and representation before Tribunal. • https://1investing.in/ Matters of the reward to informants and related reports. Matters relating to search & seizure operations and related reports including two hourly, telex/fax, search & seizure statistics. Researches and studies to monitor tax evasion and measures to curb tax evasion. All legislative matters relating to the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transactions Act, 1988.
Appeals may be filed on merits as an exception to said circular, where Board, by way of special order direct filing of appeal on merit in cases involved in organised tax evasion activity. Goods and Services Tax (India) is a comprehensive indirect tax on manufacture, sale and consumption of goods and services throughout India to replace taxes levied by the central and state governments. It was introduced as The Constitution (One Hundred and First Amendment) Act 2016, following the passage of Constitution 101st Amendment Bill. The GST is governed by GST Council and its Chairman is Nirmala Sitaraman, Finance Minister of India. Matters relating to FATF and other similar bodies/agencies dealing with anti-money laundering (AML) and counter terror funding (CFT) issues having bearing on direct taxes. All matters relating to tax evasion petitions (TEPs)/Complaints including from VIPs and monitoring action thereon.
Providing a comprehensive range of allied services relating to processing such as handling of rectification requests, taxpayer services through Helpdesk/Call Centre, Online ho sting of Processing related information on E-filing website, and Grievance management. Strategizing for augmenting revenue collections, TDS growth recovery matters, arrear demand recovery etc. and providing data analysis to CBDT for policy decision making and other matters as desired by CBDT. II.
CBDT forms dedicated cell for start-ups to redress tax grievances
All sections working under Member (TPS) will report through CIT (IT&CT). All matters relating to PEPs (Politically Exposed Persons), VHNIs (Very High Net Worth Individuals) and HNIs (High Net-worth Individuals). All matters relating to Survey operations under Income Tax Act. All matter and cases or classes of cases relating to the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transaction Act, 1988, other than those considered by Member (Legislation), CBDT and by Member (A&J), CBDT.
Central Board of Direct Taxes (CBDT) – UPSC Notes
However, in cases where some appellate fora have not given due consideration to position of law or facts investigated by the department, there is no remedy available with the department for filing further appeal in view of the prescribed monetary limits. In the event that the Pr.CCIT(CCA) is one of the two officers of the collegium, in case of a disagreement the decision of the Pr.CCIT(CCA) will be final. All communications between the National e-assessment Centre and the assessee will be exchanged exclusively by electronic mode. The internal communication within the department will also be online. (iii) Subscription to websites or platforms or application.
No comments yet.