ACCEPTED AND IMPLEMENTED RECOMMENDATIONS OF TARC (RELATING TO BOTH CBDT AND CBEC)
FIRST REPORT – CHAPTER III
STRUCTURE AND GOVERNANCE
Recommendation- There should be a dedicated organisation for delivery of taxpayer services with customer focus for each of the Boards. There should be an exclusive Member in each Board for the taxpayer services. The taxpayer services vertical under each Board would be headed by an officer of the rank of Principal Chief Commissioner, who would be responsible for delivery of taxpayer services. This implies dedicated resources and personnel for this vertical. (Section II.6.c)
Status- A dedicated vertical for delivery and monitoring of Taxpayer Services has been set up in CBDT, its attached Directorates and at field offices.(Order No. 1/Ad.VII/2016 dated 26th February, 2016)
Recommendation -Prefilled tax returns should be provided to all individuals. The taxpayer will have the option to accept the tax return as it is or modify it. In either event, the filing process would be completed with the submission of the tax return electronically.
Status- The concept of pre-filled Returns is already prevalent. Presently, such facility is being offered in the e-filing portal in two modes- Online return preparation facility is available in respect of ITR-1 and ITR 4S where personal details as well as tax payment details are pre-filled. In respect of other ITRs the facility is available in offline mode- the option for pre-filling the personal details as well as tax payments details is available. As per records, in the current year around 1.77 Cr taxpayers have availed of this pre-filling facility (over 50%).
The TARC recommendation regarding pre-filling tax returns has already being implemented in the most comprehensive manner as is feasible. This is an on-going process. With further maturity of information systems, better quality of reporting by third parties and deductors, more and more information is being included for prefilling in tax return form.