Central Action Plan for the First Quarter i.e. (April, 2017 to June, 2017) of the FY 2017-18  for Income Tax Assessment Units, (including International Taxation, Central and Exemption Charges), TDS Units Investigation Units International Taxation and Transfer Pricing Units, CIT (Appeals), Exemptions Units, Intelligence & Criminal Investigation Units, Pr. Chief Commissioners/ Chief Commissioners and Pr. Commissioners/ Commissioners.

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F.No. 380/1/2017-IT(B)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*********

North Block, New Delhi

Dated: 13th April, 2017

To
All Pr. Chief Commissioner of Income Tax

Subject:  Central  Action Plan for the First Quarter i.e. (April, 2017 to June, 2017) of the FY 2017-18 – regarding.

Madam/Sir,

I am directed to forward herewith the Central Action Plan for the First Quarter i.e. (April, 2017 to June, 2017) of the FY 2017-18. You are requested to circulate the same amongst all the officers in your region for necessary action

Yours faithfully,

Encl: As above

Sd/-
(Sandeep Singh)
Under Secretary to the Govt. of India
Tele: 23094182
E Mail: sandeep.singh68@nic.in

( For Departmental use only)

Interim Action Plan for the first Quarter of Financial Year 2017-18

Key Result Areas (KRA) Time frame
A. Assessment Units (including International Taxation, Central and Exemption Charges)
(i) Passing of assessment order in at least 25 cases (per assessing officer) in cases selected under limited scrutiny category, set-aside assessments and assessments reopened u/s 147 as well as in cases under e-assessment in 7 metros.  

30th June

(ii) Verification and certification of demand in CPC Financial Accounting System (FAS) in cases where notices u/s 245 were issued by CPC up to March 31, 2017.  

31st May

(iii) Preparation of dossier report for first quarter of FY 2017-18 based on data available in CPC FAS.  

30th June

(iv) Verification of data of cash deposit in banks pushed by Directorate of Systems under “Operation Clean Money”. 31st May
(v) Final replies to be sent in at least 30% of Major and 50% of Minor Revenue and Internal Audit Objections (separately) raised up to March 31, 2017.  

30th June

(vi) Central Charges: Decentralization of cases as per existing instructions. 31st May
(vii) Processing cases of prosecution under Section 276CC for defaults in filing of return identified by Systems in top 25 cases per CIT charge.  

30th June

(viii) Disposal of at least 30 Recovery Certificates by Tax Recovery Officers 30th June
(ix) Submission of replies to all queries raised by CBDT or ADG (Recovery) or Zonal/ Regional/ Local Committees in respect of pending write-off proposals.

 

 

30th June

(x) Identification of all potential cases for write-off of arrears and furnishing of a certificate to this effect to the next higher administrative authority.  

30th June

B. TDS Units
(i) Collection/ reduction of total TDS demand as on 01.04.2017 by 10%.  

 

 

 

 

 

 

30th June

(ii) Examination of top 30 cases of short payment (per Assessing Officer) as per MIS report “SP with unconsumed challans”.
(iii) Reconciliation of brought forward cases (as on 01.04.2017) of TDS reported by AINs with payment through OLTAS by State AGs based on report available on TRACES portal.
(iv) Processing of the TDS/ TCS defaults for prosecution u/s 276B/ 276BB in cases already identified during FY 2016-17 by CPC-TDS or manually by respective CIT (TDS) and taking such cases to logical end including uploading/ updating of the status of disposal on TRACES portal.

C. Investigation Units
(i) Uploading pending TEPs in ITBA as on 31.03.2017. 15th May
(ii) Uploading pending STRs in ITBA as on 31.03.2017. 30th June
(iii) Preparation and updating of Strong Room Register in ITBA for all deposits up to 31.03.2017.  

30th June

D. International Taxation and Transfer Pricing Units
(Also see KRA relating to passing of assessment orders under Heading ‘A’)
(i) The TPOs to pass Transfer Pricing Orders through ITBA system:

a) TPOs of Assistant/ Deputy Commissioner rank:   At least 25 orders
b)      TPOs of Joint/ Additional Commissioner rank:  At least 5 orders

 

 

 

 

30th June

(ii) Each Dispute Resolution Panel (DRP) to dispose of at least 15 cases under section 144C through ITBA system.
E. CIT (Appeals)
Disposal through ITBA of-

(i) Pending appeals involving disputed demand over Rs.100 crore out of the list circulated by the Board in November, 2016; and

(ii)  Other pending appeals starting from the oldest year to the year following and so on (stress to be given on B2 appeals), so as to attain a total disposal of 150 units.

 

 

 

30th June

F.  Exemptions Units
(Also see KRA relating to passing of assessment orders under Heading ‘A’)
(i) Cases falling under the jurisdiction of CCIT (Exemptions) which are still lying at incorrect jurisdictions to be identified and transferred to respective CsIT (Exemptions)  

 

 

30th June

(ii) Updating database of registered / exempted / approved entities under sections 12A, 10(23C), 80G etc, including cases received from other jurisdictions as mentioned in (i) above in ITBA system.
(iii) To verify that all cases approved u/s 35(1)(ii)/ (iii) have complied with the requirements of rule 5D(5)/ 5E(4A)  

31st May

G. Intelligence & Criminal Investigation Units
(i) Compliance Management:

1.     Preparation of a Master List of Reporting Persons in the context of SFT required to be filed by 31.01.2017 for cash deposit during the period 9.11.2016 to 30.12.2016 for taking appropriate action including levy of penalty u/s 285BA(5)/285BA(4) against :

a)   Reporting persons not registered with Department.
b)   Registered reporting persons having not filed the SFT report.
c)   Registered reporting person having filed inaccurate report.

2.  Preparation of Master List of SFT Filers for FY 2016-17 for which due date of filing SFT is 31.05.2017 for compliance review.

 

 

 

 

 

 

 

31st May

(ii) Capacity Building for Prosecution:
Analysis of Court orders passed during F.Y. 2014-15, 2015-16 & 2016-17 in cases where prosecution complaints were filed to suggest to the Board measures to improve success rate of prosecution and any other issue that may be relevant.
 

 

 

31st May

(iii) Verification of Non-PAN/demonetized data: 100% disposal of cases pending as on 01.04.2017.  

30th June

(iv) Pilot Projects: Data collection of Special Pilot projects approved during 2016-17 30th June
H. Pr. Chief Commissioners/ Chief Commissioners and Pr. Commissioners/ Commissioners
(i) Completion of all the inspection/reviews for financial year 2016-17.  

 

30th June

(ii) Disposal of all compounding applications pending as on April 1, 2017 through ITBA system.
(iii) Rationalization and redistribution of workload of scrutiny assessments and appeals.  

31st May

(iv) Identification and withdrawal of non-prosecutable appeals by the collegium of CCsIT/ DGsIT.  

 

 

 

 

 

30th June

(v) Preparation  and  updating  of PD  Account  in  ITBA  by  Pr.  CITs for  all transactions up to 31.03.2017 and ongoing
(vi) Disposal of all CPGRAMS grievance older than 60 days.
(vii) All rent related proposals (revision of rent or new lease agreements) to be submitted after completing all formalities to the Board.
(viii) One meeting to be held by Pr. CIT with Director (Audit) in the office of C&AG to resolve outstanding major audit objections.

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