SUSHIL CHANDRA
Chairman. CBDT &
Special Secretary to the Government of India
GOVERNMENT OF INDIA
Ministry of Finance/Department of Revenue
Central Board of Direct Taxes
North Block, New Delhi-110001
E-mail : chairmancbdt@nic.in
Tele 23092648 & Telefax : 23092544
FTS: 300311806/2016
DO No. CBDT/19/2016/Com-coord
1st November 2016
My dear colleagues,
On taking over responsibility of the Chairman, CBDT, I consider it necessary to spell out the priorities that we need to pursue collectively in the coming months. The guiding principle is ‘to facilitate honest tax payers while focusing upon effective enforcement in a fair, transparent and objective manner‘.
These priorities are as under:
1. Maximising revenue collection: Every possible step needs to be taken for not only achieving the budget collection targets but also exceeding the same.
2. Delivering quality tax payer services: Senior officers in the field must ensure delivery of quality tax payer services. While ensuring quick grievance redressal, we must analyse the most common reasons for grievances and take effective steps to prevent the same. All CPGRAMSgrievances must be disposed of within the time prescribed.
3. Promoting digital tax administration and transparency: We have to ensure time-bound roll out of all the modules of ITBA, train the users at the ground and make it fully operational within next 6 months. 1 will share the road-map for implementation of other on-going projects. shortly.
4. Widening of tax base: Dedicated efforts must be made for widening of tax base. The information available from System Directorate, particularly the non-PAN information, must be prioritised and taken to its logical conclusion in a time bound manner.
5. Expediting dispute resolution & prevention: Disposal of appeals by CIT(A) needs to be expedited & due attention paid to appeals etc pending at other forums. It is equally important to take steps to prevent avoidable disputes. CBDT would proactively issue required clarifications on the issues flagged to it.
6. Taking effective enforcement actions: Field formation must ensure that intrusive actions are based upon credible information of large scale tax evasion, keeping in view most effective utilisation of available resources. The officers and officials engaged in such actions must demonstrate objective, honest & fair conduct. They need to respect valuable rights of the tax payers while firmly discharging their duties, without fear.
7. Providing enablers: We shall make all out efforts to ensure availability of requisite human and physical infrastructure to achieve the objectives. I will review the position of pending HR and other infrastructure issues and come back to you with a specific roadmap, shortly. Senior officers in the field formation must endeavour to address genuine hardships and grievances of the staff members.
I have identified some action points for meeting the above priorities. I shall appreciate if you could email your constructive and specific suggestions in this regard within 15 days at chairmancbdt@nic.in so that the same could be duly considered by the Board while firming up the specific roadmap.
Together with all Members of the Board, I hope to work with you to live up to the expectations of the Government and the Nation.
With best wishes!
Yours sincerely
(Sushil Chandra)
All the officers and officials of the Income Tax Department
MAKE LAWS SO SIMPLE AND LUCID THAT THE VERY NEED OF TAX PRACTIONERS IS ELIMINATED. WE ALREADY HAVE HUNDREDS OF LAWS WE DO NOT NEED ANY MORE LAW IN THIS FIELD. GOVT. SHOULD MAKE LIFE SIMPLE AND EASY.
Dear Chairman, I do not know whether you will be in a position to implement the old agenda of the ex chairman or not and Keeping new agenda will be of no use as for every 3,5,6,months we are seeing new chairman. Since years the non-ca tax professionals are writing to the CHAIRMAN CBDT regarding the 44ab audit for non corporate assesses and requesting to remove the same for the non corporate assesses and the result of the 44AB audit for non corporate assesses has never resulted in additional revenue to the government and has seen critical comments from the AG also. The TAX BASE will automatically increase if the hurdle of 44AB audit is once removed for non corporate assesses or if it is allowed to be done by the non ca tax professionals like advocates and tax practitioners. More than that the mind set of the officials has to be changed due to change and influence of the technology on accounts and record keeping.Vouching has last its importance, accounting software has eased the maintenance of the accounts books and such other related documents and the AUDIT word has last its importance as it was some 20 years back. When you talk of so many technology etc., you should also think of the removing of the 44AB audit to non corporate assesses.
In respect of points 2 and 3 i suggest the following. AAyakar sAmpArk kendrA is established with much advertisement. In reality ? much it has helped the Assessees is a ? unanswered. (except going to the concerened range / ward submitting in the ground floor of the office-that’s all) Recently the dept. has started sending messages as a PUBLICITY MEASURE (ONLY). iN FACT ??????????????????? ion dept. has been taking against deductors when an assessee has reported that a deductor has deducted and the same is not refleting in his / her 26AS.
Now !!! I suggest is , if at all the dept. wants to help assessees choose steps which would really help the assessees – while dealing with the dept. I have some cases with me that letters were submitted in ASK but no response for the past few years. Now we do not with whom the letter submitted was. They are asking for a copy / and submit again. HENCE !!! I suggest eeees-eeees SMS ALlert facility to be introduced. when the letter submitted goes to the range / ward from ASK an alert has to be sent (to the no. provided in the letter OR to the no. provided in the TRACES / e.filing site ) At any time i.e after expiry of the reasonable period , when an assessee wants to know the status , he/ she will SMS the inward no. to SAY 1234567890. So that the assessee need not go to the dept. and enquire like a beggar – with whom the letter submitted was. (When SMS alert facility is being introduced for so many services to keep their customers in connection with them !!! the dept. can’t. ees – ees it want to derive sadistic pleasure.
Latest policy decision of learned officials in Finance Ministry, Govt. of India to expand the definition of “Accountant” to include related professionals in DTC-2013 read with delegated legislation Section 320(2)(iii) is highly appreciated. But, in order to give full effect for the same, it is necessary to involve all knowledgeable persons in the field to improve/enhance compliance & revenue. Therefore, Tax Practitioners Law required for India to enable well diversified group of tax professionals to practice tax law in India. Our Central Govt. should come out with substantial legislation; introduce Tax Practitioners Bill covering all five class of tax law professionals of India. Such Tax Practitioners Bill should be introduced with “Preamble” stating that “Other than Advocates are also practicing tax law in India, in order to protect them & also in the interest of Govt. revenue, this Tax Practitioners Bill has been introduced”. Then such Tax Practitioners Law can not be struck down in view above court verdicts. US Treasury Circular No.230 for regulations governing practice before the Internal Revenue Service of Income-Tax Deptt. in USA & Tax Agent Service Act of Australia are very good examples for consideration of Ministry of Finance, Government of India to have similar Tax Practitioners Law in India also, to generate tax professionals for widening genuine tax base & number of assesses.