The Ministry of Finance, Government of India, has issued a significant order under section 119 of the Income-tax Act, 1961, concerning the closure of the financial year 2023-24 on 31st March, 2024. This order, F. No. 225/53/2024-ITA-II, mandates that all Income Tax Offices across India shall remain operational on 29th, 30th, and 31st March 2024, despite the holidays and weekends, to facilitate the completion of pending departmental work.
Detailed Analysis
1. Background: The closing date for the financial year 2023-24 coincides with Sunday, 31st March 2024. Additionally, 30th March 2024 falls on a Saturday, while 29th March 2024 is a closed holiday. These circumstances pose a challenge for completing pending departmental tasks, necessitating administrative intervention.
2. Administrative Directive: The Central Board of Direct Taxes, in exercise of its powers under section 119 of the Income-tax Act, 1961, has issued a directive to keep all Income Tax Offices operational on the aforementioned dates. This decision aims to ensure administrative convenience and facilitate the timely conclusion of pending work.
3. Scope and Implications: The directive applies uniformly to all Income Tax Offices throughout India. It underscores the government’s commitment to efficient tax administration and compliance. By keeping the offices open on non-working days, the government aims to minimize any backlog and ensure that taxpayers’ needs are addressed promptly.
4. Official Communication: The order, signed by Dr. Castro Jayaprakash. T, Under Secretary to the Government of India, emphasizes the importance of this decision for administrative expediency. It also outlines the distribution list for disseminating the directive to relevant authorities, ensuring its effective implementation.
Conclusion
The decision to keep all Income Tax Offices open on 29th, 30th, and 31st March 2024 demonstrates the government’s proactive approach towards tax administration and compliance. By leveraging its regulatory authority under the Income-tax Act, 1961, the government aims to streamline departmental operations and address pending tasks promptly. This directive not only signifies administrative diligence but also underscores the government’s commitment to ensuring smooth taxpayer experiences and efficient revenue collection processes.
F. No. 225/53/2024-ITA-II
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
****
New Delhi, the 18th March, 2024
Subject: Order under section 119 of the Income-tax Act, 1961- reg.
The Financial Year 2023-24 closes on 31st March, 2024, which is Sunday. Further, 30th March, 2024 is a Saturday and 29th March. 2024 is a closed holiday.
Therefore, to facilitate completion of pending departmental work, all the Income Tax Offices throughout India shall remain open on 29th, 30th and 31st March. 2024. This direction is issued for administrative convenience by the Central Board of Direct Taxes in exercise of powers conferred under section 119 of the Income-tax Act,1961.
(Dr. Castro Jayaprakash. T)
Under Secretary to the Government of India
Copy to:
i. Chairman (CBDT) and all Members of CBDT
ii. All Pr. CCsIT/DsGIT
iii. DGIT(Systems). Delhi & DGIT (Systems). Bengaluru
iv. ADG(Systems)-4 with request for uploading on department’s official website
v. Database Cell for uploading on IRS Officers website
vi. Guard file
(Dr. Castro Jayaprakash. T)
Under Secretary to the Government of India
