Income Tax Department Young Professional Scheme

The Income Tax Department, under the Government of India’s Ministry of Finance, introduces the Young Professional Scheme. The scheme aims to enhance departmental representation in the Income Tax Appellate Tribunal (ITAT) across the country and improve effective litigation management.

The Young Professional Scheme, approved by the IFU, targets young graduates in law and accountancy with domain knowledge. These professionals will aid departmental officers in preparing cases for ITAT hearings and conduct research in critical areas of tax litigation. The scheme initially runs for two years and will be evaluated for further extension based on its performance.

The deployment of young professionals is decentralised across Pr.CCIT (CCA) regions, with specific numbers assigned to each region. The scheme document contains detailed information on the purpose, eligibility, stipend, deployment, and performance appraisal, among other aspects.

The introduction of the Young Professional Scheme by the Income Tax Department marks a strategic move to strengthen departmental representation in ITAT and streamline tax litigations. By engaging young professionals, the department aims to enhance research and case preparation, contributing to effective litigation management. As the scheme is evaluated and extended based on its performance, it is expected to play a significant role in the tax administration’s statutory obligations under the Income Tax Act, 1961.

Government of India
Ministry of Finance, Department of Revenue
Central Board of Direct Taxes
Directorate of Income Tax (ORGANISATION & MANAGEMENT SERVICES)
Level – 5, East Block – 2, R. K. Puram, New Delhi – 110066
Tel:- 26197238, Fax 26185607

File No. : M-13/ 146/2023-DIT(086MS)Delhi/110-136 Dated: 2nd August, 2023

To,
The Pr. Chief Commissioner of Income Tax (CCA),
(As per list enclosed)

Madam/Sir,

Sub: Introduction of Young Professional Scheme in the Income Tax Department for assisting Departmental Officers posted in various benches of ITAT across the country.

Income Tax Department discharges its statutory obligations under the Income Tax Act, 1961. There is no gainsaying that in the course of such statutory actions of tax administration, litigation becomes an integral component. While all efforts are taken to reduce litigation from the side of the Department, differences of views of the Taxpayer and the Department on issues of facts and law cannot be totally obviated. Litigation on the issues concerning facts are finally settled at the level of ITAT and officers of the level of CIT/Addl.CIT/Jt.CIT are posted in various benches of ITAT across the country to represent and defend the Department’s stand on tax litigations.

2. With a view to augment departmental representation in ITAT, the Young Professional Scheme has been approved by IFU vide Dy No. 148/2023-IFU(B&A)DT dated 26.06.2023. The Young Professional Scheme Document is enclosed herewith for your reference. The Scheme document, inter alia contains the following details: –

(a) Purpose 86 salient features of the scheme

(b) Place of Deployment and Work Attributes

(c) Performance Appraisal

(d) Period of Engagement and Other Terms 86 Conditions.

(e) Confidentiality/Secrecy and Termination

(f) Eligibility and Stipend.

(g) Administration of the Scheme

(h) Screening & Selection process

(i) Return of Material, Award and Dispute Resolution.

3. This Scheme envisions engagement of Young Graduates in Law 86 Accountancy on full time basis who are rich in domain knowledge. Such resources would aid the departmental officers in preparation of cases admitted for hearing in Tribunals. In addition, they will also take up research/study work encompassing critical areas of tax litigation for effective litigation management.

4. This Scheme has been approved initially for a period of 2 years. Thereafter this scheme shall be evaluated for consideration of further extension. It may be noted that the execution of the scheme is decentralised at the end of Pr.CCIT (CCA) Region. The following table shows the deployment of Young Professionals in your Region.

5. With a view towards effective execution of the Scheme at your end, the following actions may kindly be taken:-

a) The process of giving advertisement inserts for inviting applications with respect to the Young Professionals Scheme in your Region may be completed by 25th August, 2023. The indicative format of Advertisement is enclosed alongwith scheme document.

b) The formation of Screening 86 Selection Committee as discussed in Para 5 of the Young Professional Scheme Document should be completed by 31st August, 2023.

c) The process of deployment of Young Professionals alongwith uploading of the merit list of selected candidate(s) on respective sub-site of your Region on the national Income Tax Department website incometaxindia.gov.in should be completed by 31.10.2023

d) The list of Topics which can be given to the Young Professionals for their Research/Study Report should be shared with the CIT (DR) concerned (Mentor) and the office of Pr.DGIT (Admn86TPS) by 30.11.2023.

6. The expenditure for engagement of Young Professionals is to be met out of the Budgetary allocation of Pr.CCIT concerned and is debitable under the Object Head `Professional Services’.

Yours faithfully,

Enclosed: Young Professional Scheme Document

(Pradeep Khlmar Meel)

Additional Director General

Copy to: PS to Chairman and Members, CBDT/Pr.DGIT (Admn86TPS)/ADG(EB)

Additional Director General

ANNEXURE

PCCIT wise details of Deployment of Young Professionals

Read More at following link: https://www.itgoawbunit.org/pdf/89940-yps-(1).pdf