To
All Commissioners of Income-tax
Sub: – Duties & Functions of an Inspector in the Department-
……………
Having reviewed the role of Inspector in the present day set-up of the Department the Board have compiled a new list of duties and functions of Inspector which is enclosed herewith. You are requested to see that Inspectors in your charge are assigned duties and functions strictly in accordance with this list. This instruction contained in the Inspector’s Manual and various circulars/ instruction of the Board issued up-to-date may be considered to have been modified accordingly.
2. This Directorate proposes to undertake a work study of the Inspector’s Cadre shortly with a view to assessing their requirements. Consequently the new duty list may please be brought in force with immediate effect.
3. Receipt of this letter may kindly be acknowledged.
Yours faithfully,
Sd/-
(H.D. Bahl)
Director.
Copy to:-
1. The Secretary, Central Board of Direct Taxes for information.
2. The Director of Inspection, (RS&P) / (P&PR) / (INV) / (IT&A).
3. Director, Staff College, Nagpur.
4. Bulletin Section (3 copies).
LIST OF FUNCTIONS TO BE PERFORMED BY AN
INSPECTOR IN THE INCOME TAX DEPARTMENT
A. INSPECTORS POSTED WITH INCOME TAX OFFICERS
1. Enquiry I. Out-door Duties.
Work
(A) External Survey (Regular Job)
i) House to House survey (to be repeated after 5 years)
ii) Shop to shop survey or (to be repeated bazaar survey after 3 years)
iii) Rural survey (to be repeated after 7 years)
iv) Sample special or selective survey like construction of new building in the new housing colony.
v) Collection of information from various sources like Banks, Customs and Excise Department, Sales Tax Department, Railway stations, Registers officers etc.
(B) External Survey (Intermittent Job)
i) Special or selective survey regarding ostentatious marriages or other special functions at which large sums of money are spent.
ii) Special survey under section 133A of the IT Act, 1961.
iii) Presence at proceedings before courts, Tax Recovery Officers official/ court receivers etc.
(C) General Enquiries regarding
i) Old assessees.
ii) Anonymous complaints
iii) Complaints of tax evasion.
iv) Intimations received from other Govt. Deptts
v) Collusive transactions.
vi) Enquires emanating from examination of accounts or in the course of routine check of information.
vii) Collection of data to assess the market value of properties for Wealth-tax, Estate duty, Gift-tax and for computation of capital gains.
viii) Issue of ITCC, ITVC exemption certificates and certificates u/s 230a in new cases.
ix) Assets owned by the assessees in connection with recovery of taxes.
(D) Services of summons/ notices in difficult cases
(E) Assistance in search and seizure cases.
II. Internal Survey
i) Collections and verification of information received in the Department from various sources in terms of the provisions of section 194A, 206A, 285, 235A, 286 details furnished in the annexure to the return of income regarding payment of rent, interest, commission royalty etc.
ii) Verification of Intimation slips after calling for the account books of the tax payer in office and survey extracts.
2. Assistance in i) Checking of claims for Depreciation allowance
Assessment Work and development rebates in Company and Central Circle cases.
ii) Drawing up draft computation in SPT and companies (Profits) Sur-tax.
iii) Collecting and compilation of evidence for processing of prosecution cases.
iv) Collection and compilation of data to be furnished to the valuers in cases proposed to be referred to valuation cell.
v) Assistance to ITOs Central Circles in examination of accounts.
3. Assistance in i) Execution of distress warrants.
Recovery of Taxes ii) Carry forward, to the registers of the new financial year, and reconciliation of the arrear demand after balancing has been completed by the UDC/Head Clerk concerned.
4. Inspectors posted
In IACs Offices (A) Judicial Work
i) Scrutiny of Appellate orders and reports there on received from the Income-tax Officers for filing further appeals/references.
ii) Processing of concealment Penalty cases, falling in the Jurisdiction of the IACs.
iii) Processing of various references from ITOs seeking IACs instructions on judicial matters.
iv) Processing of prosecution cases.
v) Processing of proposals for re-opening cases under section 143(2) (a) of the I.T. Act.
(B) Acquisition Work
i) Assistance to IAC acquisition in processing of cases involving transfer of property to check up the applicability of the provisions of section 269(c) of the I.T. Act.
ii) Collection of data regarding fair market value of property transferred as on the date of transfer.
5. Inspectors posted
in CITs Offices. SIB WORK
i) Enquiries on tax evasion petitions.
ii) Collate of information received in the special investigation branch in the CITs office regarding issue of Import License, Sale of imported cars by STC, Plan expenditure, payments to contractors etc.
6. General Any other duties that may be assigned by the Commissioner.
