GOVERNMENT OF INDIA
Ministry of Finance/Department of Revenue
Central Board of Direct Taxes
North Block, New Delhi-1 10001
E-mail : chairmancbdt@nic.in
Tete : 23092648 & Telefax : 23092544
F. No. 385/17/2016-IT (B)
Dated the 17th March, 2017.
Dear Principal Chief Commissioner of Income Tax,
Subject: Unsatisfactory performance in the area of recovery from arrear and current demand- Need to achieve Action Plan targets.
On review of the position of collection out of arrear and current demand as on 28.02.2017, it is noted that the performance of the Department as a whole and of almost all Pr. CCIT Regions individually is much below the targets given in the Central Action Plan 2016-17.
2. With regard to arrear demand, as against the Action Plan target of collecting Rs.53,983 crore, only Rs.29,811 crore has been collected till February. 2017, which works out to be only 55.2% of the target. This is the all-India position and the achievement of some of the Regions is even worse than the national average, which itself is very low. A chart showing the Region-wise position of collection out of arrear demand is enclosed for ready reference.
3. As regards collection out of current demand, it is noted that at the all-India level, net current demand (after reducing pre-paid taxes) of Rs.3,60,707 crore has been raised till February. As per the Action Plan target, 20% of the demand raised i.e. Rs.72.141 crore should be collected during the current financial year. However. till February, 2017, only Rs.11.846 crore has been collected from current demand. which works out to be a miserably low ratio of 3% of the current demand raised and 16.4% of the target amount. This is the situation when an entire last quarter of the year has been dedicated to the recovery work as the time-barring assessments were finalized by 31.12.2016. A chart showing the target and achievement of current demand collection for different regions is enclosed for ready reference.
4. There is no reason that these targets cannot be met when the Net Collectible Demand as per CAP-I is Rs.59,110 crore. In several high demand cases and in cases involving arrears of Rs.100 crore or more, the demand may have been confirmed by CIT (A). Maximum amount of confirmed demand in these cases must be recovered immediately. Apart from the above, you may direct all assessing officers and TROs to make concerted efforts towards recoveries from arrear and currents demands in the remaining period of the year so that the targets set in this regard are achieved without fail.
With
Yours Sincerely
(Sushil Chandra)
Enclosure: As above
All Principal Chief Commissioners of Income Tax
Copy to: All Members of CBDT.
Position of Achievement of Cash Collection out of Arrear Demand Till February 2017
| CCIT/DGIT REGION | ACTION PLAN TARGET | CASH COLLECTION | %age of Target Achieved |
| ( Crore) | ( Crore) | ||
| LUCKNOW, UP EAST | 1589 | 297 | 18.7% |
| WEST BENGAL & SIKKIM | 5204 | 1307 | 25.1% |
| NAGPUR | 294 | 78 | 26.5% |
| COT (INT. TAXATION) | 4010 | 1253 | 31.2% |
| NORTH EAST REGION | 188 | 80 | 42.6% |
| UP WEST AND UTTARAKHAND | 861 | 374 | 43.4% |
| PUNE | 1895 | 850 | 44.9% |
| AP &TELANGANA | 2337 | 1060 | 45.4% |
| DELHI | 10598 | 5754 | 54.3% |
| BHUBANESWAR | 763 | 439 | 57.5% |
| BIHAR AND JHARKHAND | 285 | 166 | 58.2% |
| NORTH WEST REGION | 1364 | 807 | 59.2% |
| MUMBA! | 10836 | 6429 | 59.3% |
| KERALA | 640 | 425 | 66.4% |
| GUJARAT | 1530 | 1018 | 66.5% |
| BENGALURU | 6988 | 5462 | 78.2% |
| TAMIL NADU | 3103 | 2561 | 82.5% |
| RAJASTHAN | 416 | 383 | 92.1% |
| BHOPAL | 1082 | 1068 | 98.7% |
| Grand Total | 53983 | 29811 | 55.2% |
Source: All-India CAP-I Report for February, 2017
Position of collection from current demand at the end of February 2017
| CCIT/DGIT REGION | A. Demand raised from 1st April |
B. Reduction by way of prepaid taxes |
Net Demand for collection (A-B) |
Target of cash Collection (20%) |
Actual Cash Collection | |
| (Amount) | (%age) | |||||
| UP WEST AND UTTARAKHAND | 33256 | 11142 | 22114 | 4423 | 61 | 0.3% |
| CCIT (INT. TAXATION) | 48745 | 1401 | 47344 | 9469 | 405 | 0.9% |
| LUCKNOW, UP EAST | 6330 | 804 | 5526 | 1105 | 60 | 1.1% |
| PUNE | 29576 | 17418 | 12159 | 2432 | 294 | 2.4% |
| DELHI | 112139 | 383 | 111756 | 22351 | 3086 | 2.8% |
| BHUBANESWAR | 3825 | 2043 | 1782 | 356 | 62 | 3.5% |
| MUMBAI | 70044 | 835 | 69210 | 13842 | 2474 | 3.6% |
| WEST BENGAL & SIKKIM | 24015 | 12384 | 11631 | 2326 | 429 | 3.7% |
| GUJARAT | 33406 | 13629 | 19777 | 3955 | 764 | 3.9% |
| KERLA | 13159 | 10424 | 2734 | 547 | 114 | 4.2% |
| NORTH WEST REGION | 8240 | 1690 | 6550 | 1310 | 309 | 4.7% |
| AP &TELENGANA | 16905 | 8439 | 8466 | 1693 | 404 | 4.8% |
| RAJASTHAN | 3141 | 497 | 2645 | 529 | 151 | 5.7% |
| BENGALURU | 36815 | 18193 | 18622 | 3724 | 1294 | 7.0% |
| TAMIL NADU | 38507 | 29265 | 9242 | 1848 | 783 | 8.5% |
| NER | 3113 | 2816 | 296 | 59 | 26 | 8.6% |
| NAGPUR | 3916 | 3542 | 375 | 75 | 37 | 9.9% |
| BHOPAL | 10056 | 1773 | 8282 | 1656 | 861 | 10.4% |
| BIHAR AND JHARKHAND | 3016 | 819 | 2197 | 439 | 231 | 10.5% |
| Grant Total | 498204 | 137496 | 360707 | 72141 | 11846 | 3.3% |
Source: A11-1ndia CAP-1 Report for February, 2017
