Income Tax Dept warns public against cash dealings of Rs 2 lakh or more saying that the receiver of the amount will have to cough up an equal amount as penalty.

Tax Officials Who Harass Honest Taxpayers Will Be Dismissed From Service: PM Modi

Prime Minister Narendra Modi has sent the chilling warning to all unscrupulous tax officials who harass honest taxpayers with a view to extorting money from them that their shenanigans will no longer be tolerated but they will instead be summarily sacked from service.

Black Sheep in Dept have misused powers –they will not be tolerated anymore
“It is a fact that some black sheep in the tax administration may have misused their powers and harassed taxpayers, either by targeting honest assesses or by taking excessive action for minor or procedural violations,”the Hon’ble Prime Minister noted, acknowledging the fact that the tax department is in fact a den of corruption.

“We have recently taken the bold step of compulsorily retiring a significant number of tax officials, and we will not tolerate this type of behaviour,”the Hon’ble Prime Minister declared.

Finance Minister also assured onset of corruption free tax administration

It may be recalled that even Smt. Nirmala Sitharaman, the Hon’ble Finance Minister, had recently bemoaned the extent of corruption in the Department.

She produced shocking statistics which show that in the year 2018 itself, 1441 complaints were received by the CBDT from hapless taxpayers against the officials of the Department.

She assured Parliament that the government has taken a gamut of steps to comprehensively ensure corruption free tax administration in the country which includes preventive vigilance, systemic and administrative reforms, streamlining process to reduce employee trade interface and robust preventive vigilance mechanism.

She also stated that in order to have a corruption free tax administration, all-out effort is being made by taking regular action in the areas of Punitive, Preventive and Participative vigilance.

Don’t subject taxpayers who commit minor or procedural violations to disproportionate action

The Hon’ble Prime Minister also stated that he has instructed the revenue secretary to come up with measures to ensure that honest taxpayers are not harassed and those who commit minor or procedural violations are not subjected to disproportionate or excessive action.

CBDT to now have Member (Taxpayer Services)

The Hon’ble Prime Minister also revealed that the CBIC and CBDT will now appoint a very senior officer to the post of Member (Taxpayer Services).

The official will be responsible for improving taxpayer services and will keep a watch on grievance redressal.

CBDT Chief also lamented “Lackadaisical Attitude”of Dept

Even Hon’ble PC Mody, the Chairman of the CBDT, is fed up with the Devil-may-care attitude of the Department.

He recently addressed a missive in which he took a stern view and slammed the Department for its “lackadaisical attitude”towards resolving taxpayers’grievances.

“Inspite of all these efforts by the Board it is seen that the total number of pending grievances on CPGRAMS as on 20.06.20 19 is 2647 out of which 885 grievances are pending for more than 30 days. Likewise 34026 cases of e-Nivaran are still pending for resolution. These figures are a cause of serious concern and point to a lackadaisical attitude in the effective redressal of the grievance by the concerned authority,”the Ld. Chairman observed.

“It is important for safeguarding the right s and dignity of the taxpayer on one hand while enforcing higher standards of accountability on officers and staff at the other,”he reminded the officials.

Threat of dismissal is not an empty threat

Officials should remember that the threat of dismissal from service for corruption/ extortion is not an empty one.

Recently, 12 senior officers of ranks of Chief Commissioner, Principal Commissioners &Commissioner of Income Tax Dept compulsorily retired under Rule 56 by the Finance Ministry.

In addition, four Joint Commissioners of Income-tax have been “demoted” to the post of Deputy Commissioner as they are facing investigation for disciplinary &vigilance cases.

Refer:http://itatonline.org/info/tax-officials-who-harass-honest-taxpayers-will-be-dismissed-from-service-pm-modi/
Read More

Only about 15% of Taxpayers have filed GST Annual Returns: CBIC Chairman directs to organise Outreach initiatives in Zones

In a letter wrote by CBIC Chairman Pranab K. Das top officers has requested to organise outreach initiatives in zones and divisions to speed up GST Annual Returns filing.

In a letter to all Principal Chief Commissioners and Chief Commissioners of Central Tax, CBIC Chairman Pranab K Das writes that data available till August 3 shows that only 14,85,863 GSTR-9 has been filed, while all non-composition taxpayers are supposed to file annual returns. This number of taxpayers needed to file GST annual return stands at over one crore. Similarly, the status of filing GSTR-9A stands at 4,33,148 and GSTR-9C at 11,334. About 12 lakh registered taxpayers are required to get their accounts audited and filed under GSTR-9C.

The CBIC chariman directed that, Wherever required, they should be guided through the various steps of the return filing process. Towards this end, I request you to organize outreach initiatives in your zones to help the taxpayers file their returns in time commissionerate level as well as Division level.

Read more at: https://www.taxscan.in/15-taxpayers-filed-gst-annual-returns-cbic-chairman-directs-organise-outreach-initiatives-zones/37660/
Read More

Non-disclosure of income exempt from tax couldn't be treated as case of escaped income

Where gain from sale of shares by assessee was exempt from tax in terms of section 10(38), mere non-disclosure of such gain on sale of shares in return of income would not mean that capital gain from sale of shares had escaped assessment

Refer:[2019] 107 taxmann.com 421 (Bombay)
Read More

Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-20

Circular No. 18 of 2019 
F.No. 370142/1/2019-TPL (Pt-1) 
Government of India 
Ministry of Finance 
Department of Revenue 
Central Board of Direct Taxes 
(TPL Division) 
                                                                                 ***                           Dated: 8th August, 2019

Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-20 

The Income-tax return (ITR) forms for the Assessment Year (AY) 2019-20 were notified vide notification bearing G.S.R. 279(E). dated the 1st day April, 2019. Subsequently, the instructions for filing ITR forms were issued and the software utility for e-filing of all the ITR forms were also released. After notification of the ITR forms various queries have been raised by the stakeholders in respect of filling-up of the ITR forms. In order to address such queries, following clarifications are issued. __ 
Question.1: I am a non-resident. The Taxpayer Identification Number (TIN) is not allotted in my jurisdiction of residence. How do I report the same in the column on “residential status”? 

Answer: In case TIN has not been allotted in the jurisdiction of residence, the passport number should be mentioned instead of TIN. Name of the country in which the passport was issued should be mentioned in the column “jurisdiction of residence”. 

Question.2: I am a director in a foreign company which does not have PAN. How do I report the same against the column “Whether you were Director in a company at any time during the previous year?” 

Answer: You should choose “foreign company” in the drop-down provided for “type of company”. In such case, PAN is not mandatory. However, PAN should be mentioned, if such foreign company has been allotted a PAN. 

Question.3: Whether an individual who is a non-resident, or resident but not ordinary resident (RoNR) is also required to disclose details of his directorship in a foreign company which does not have any income accruing or arising in India? 

Answer: Yes. 

Question.4: I have held shares of a company during the previous year, which are listed in a recognized stock exchange outside India. Whether I am required to report the requisite details against the column “Whether you have held unlisted equity shares at any time during the previous year?” 

Answer: No. 2 

Question.5: I have held equity shares of a company which were previously listed in a recognised stock exchange, but delisted subsequently, and became unlisted. How do I report PAN of company in the column “whether you have held unlisted equity shares at any time during the previous year”? 

Answer: In such cases, PAN of the company may be furnished if it is available. In case PAN of delisted company cannot be obtained, you may enter a default value in place of PAN, as “NNNNN0000N”. 

Question.6: In case unlisted equity shares are acquired or transferred by way of gift, will, amalgamation, merger, demerger, or bonus issue etc., how to report the “cost of acquisition” and “sale consideration” in the relevant column? 

Answer: You may enter zero or the appropriate value against “cost of acquisition” or “sale consideration” in such cases. Please note that the details of unlisted equity shares held during the year are required only for the purpose of reporting. The quantitative details entered in this column are not relevant for the purpose of computation of total income or tax liability. 

Question.7: I hold shares in an unlisted foreign company which has been duly reported in the Schedule FA. Whether I am required to report the same again in the column “Whether you have held unlisted equity shares at any time during the previous year?” 

Answer: Yes. Question. 8: I have held unlisted equity shares as stock-in-trade of business during the previous year. Whether I have to report the same in the column “Whether you have held unlisted equity shares at any time during the previous year?” 

Answer: Yes. 

Question. 9: Please clarify whether holding of equity shares of a Co-operative Bank or Credit Societies, which are unlisted, are required to be reported? 

Answer: The details of equity shareholding in any entity which is registered under the Companies Act, and is not listed on any recognised stock exchange, is only required to be reported. 

Question. 10: I have sold land and building to a non-resident. Whether I need to report the PAN of buyer in the table A1/B1 in Schedule CG? 

Answer: As mentioned in ITR form, quoting of PAN of buyer is mandatory only if tax is deducted under section 194-IA or is mentioned in the documents. 

Question.11: I am resident and have sold land and building situated outside India. Whether I need to report the details of property and identity of buyer in Schedule CG? 

Answer: The details of property and name of buyer should invariably be mentioned. However, quoting of PAN of buyer is mandatory only if tax is deducted under section 194-IA or is mentioned in the documents. 3 

Question. 12: Whether it is mandatory to provide ISIN details and scrip-wise computation of Long Term Capital Gains (LTCG) arising on sale of Shares/Mutual Funds units on which STT has been paid? 

Answer: The tools for computation of LTCG under sections 112A and 115AD have been provided in the departmental utility for the convenience of taxpayers. These are optional tools designed for computation of the final figures of LTCG, which is then populated in the respective items in Schedule CG. Alternatively, the taxpayers can themselves compute the aggregate long term gain or loss manually, and input the same directly in the respective items in Schedule CG. 

Question.13: An unlisted company is required to furnish details of assets and liabilities in the Schedule AL-1 of ITR-6? Please clarify whether details of assets held as stock-in-trade of business are also required to be reported therein. 

Answer: In case jewellery/motor vehicle etc. is held as stock-in-trade of business, the drop-down value “stock-in-trade” should be selected against the field “purpose for which used”, while filling up details in the relevant table (table „I‟ or table „H‟). In such cases, only the aggregate values are required to be filled up, and the particular details of each asset held as stock-in-trade is not required to be reported. 

Question.14: I hold foreign assets during the previous year which have been duly reported in the Schedule FA. Whether I am required to report such foreign asset again in the Schedule AL (if applicable)? 

Answer: Yes. 

Question.15: An unlisted company is required to furnish details of shareholding as at the end of previous year in the Schedule SH-1 of ITR-6. Please clarify whether these details are required to be furnished in case of an unlisted foreign company. 

Answer: Not required. Question.16: An unlisted company is required to furnish details of assets and liabilities in the Schedule AL-1 of ITR-6. Please clarify whether these details are required to be furnished in case of an unlisted foreign company. Answer: Not required. 

Question.17: Please clarify whether a farmer producer company as defined in section 581A of Companies Act, 1956 is required to furnish details of shareholding in the Schedule SH-1 of ITR6? 

Answer: No. However, please ensure to tick the option „Yes‟ against the item “whether the company is a producer company as defined in section 581A of Companies Act, 1956?” in Part-A General. 

Question.18: A company is required to disclose break-up of all payments and receipts during the year, in foreign currency, as per Schedule FD of ITR-6 (if it is not required to get the accounts audited u/s 44AB). Please clarify whether only the receipts/payments related to business operations in India are required to be reported in Schedule FD? 4 

Answer: Yes. In Schedule FD, the break-up of receipts and payments in foreign currency is required to be reported only in respect of business operations in India. 

Question.19: In schedule TDS, one is required to enter the head under which corresponding receipt has been offered. In some cases, TDS is deducted by the payer in current year, but corresponding income is to be offered in future years. How to fill up Schedule TDS in such cases? 

Answer: In such cases, no TDS credit should be claimed under the column “in own hands” for the current year. If this is done, the column “Corresponding receipt offered” is greyed-off and is not required to be filled up. 

(Salil Mishra) 
Director (TPL-IV)
Read More

Monetary limits for filing of Income Tax appeals before ITAT, High Court and Supreme Court raised further by CBDT


Circular No. 17/2019

F. No. 279/Misc. 142/2007-ITJ(Pt.)
Government of India
Ministry of Finance
Department of Revenue
Central Board Direct Taxes
Judicial Section

New Delhi, 8th August 2019

Subject: – Further Enhancement of Monetary limits for filing of appeals by theDepartment before Income Tax Appellate Tribunal, High Courts andSLPs/appeals before Supreme Court – Amendment to Circular 3 of 2018 – Measures for reducing litigation.

Reference is invited to the Circular No. 3 of 2018 dated 11.07.2018 (the Circular) of Central Board of Direct Taxes (the Board) and its amendment dated 20th August, 2018 vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate TribunaL High Courts and SLPs/appeals before Supreme Court have been specified. Representation has also been received that an anomaly in the said circular at para 5 may be removed.

2. As a step towards further management of litigation. it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:
S.No.   Appeals/SLPs in Income-tax matters                 Monetary Limit (Rs.)
1.         Before Appellate Tribunal                                     50,00,000/-
2.         Before High Court                                                 1,00,00,000/-
3.         Before Supreme Court                                           2,00,00,000/-


3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed, para 5 of the circular is substituted by the following para:

“5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/ judgement involves more than one assessee, each assessee shall be dealt with separately.”

4. The said modifications shall come into effect from the date of issue of this Circular.

5. The same may be brought to the notice of all concerned.

6. This issues under section 268A of the Income-tax 1961.

7. Hindi version will follow.

(Neetika Bansal)
Director, (ITJ)
CBDT, New Delhi
Read More

'e-Filing Lite', a lighter version of e-Filing portal

Income tax department is launching 'e-Filing Lite', a lighter version of e-Filing portal with a focus on filing of Income Tax Return (ITR) by the taxpayers. The same can be accessed by clicking 'e-Filing Lite' button in home page. The current e-Filing portal having all the services can be accessed by clicking on 'Portal Login' button.
Read More

Return preparation software are modified to update the 234A interest calculation

CBDT has extended the due date for filing Income Tax Returns for certain category of assesses from July 31, 2019 to August 31, 2019. Accordingly the IT return preparation software are modified to update the 234A interest calculation along with certain other minor corrections and the same is available for download.
Read More

No deemed dividend if interest was duly paid on loan taken from group company

Where loan taken by assessee company from a group concern was regarded as deemed devidend because one 'S' was a common shareholder in assessee as well as lender company and he had substantial shareholding in both companies, in view of fact that assessee had paid interest on loan taken from group companies and, thus, said transactions being beneficial to those companies, amount in question could not be regarded as deemed dividend

Refer:[2019] 106 taxmann.com 272
Read More

An insight into changes proposed in Income-tax and GST by the Finance Bill, 2019

Income-tax

 1.  The threshold limit for reduced tax rate of 25% in case of domestic companies has been increased from Rs. 250 crores to Rs. 400 crores. Thus, a domestic company whose total turnover or the gross receipt in the previous year 2017-2018 does not exceed Rs. 400 crore shall be taxable at the rate of 25%.
 2.  A new Section 80EEA has been inserted to provide for deduction of up to Rs. 1.50 lakhs for interest on loan taken from any financial institution for acquisition of a residential house property whose stamp duty value does not exceed Rs. 45 lakhs.
 3.  A new section 80EEB has been inserted to provide for a deduction of Rs. 1.5 lakhs in respect of interest on loan taken for purchase of an electric vehicle from any financial institution.
 4.  The new rate of surcharge for Individual, HUF, AOP, BOI and AJP shall be - 10% (for income of Rs. 50 lakhs to Rs. 1 crore), 15% (for income of Rs. 1 crore to Rs. 2 crores), 25% (for income of Rs. 2 crores to Rs. 5 crores) and 37% (for income exceeding 5 crores).
 5.  Any sum of money paid, or any property situated in India transferred, on or after July 5, 2019 by a person resident in India to a person outside India shall be deemed to accrue or arise in India under Section 9.
 6.  Furnishing of return of income shall be mandatory under Section 139 if an individual has deposited Rs. 1 crore or more in current account or he has incurred expenditure of Rs. 2 lakhs or more on foreign travel or he has incurred expenditure of Rs. 1 lakh or more on electricity consumption.
  7.  Income-tax return can be filed using Aadhaar Number, if person hasn't been allotted PAN. If a person has linked his Aadhaar number with PAN, he may also furnish his Aadhaar number in place of PAN in the Income-tax return.
 8.  PAN allotted to a person shall be deemed to be invalid, if he failed to intimate the Aadhaar to the Dept.
 9.  A new Section 194N has been inserted to require deduction of tax at source at the rate of 2% if aggregate of cash withdrawn during the financial year from any account maintained with a banking company or cooperative bank or post office exceeds Rs. 1 crore.
10.  The sunset date for transfer of residential house property, for claiming exemption under Section 54GB in respect of investment made in eligible start-ups, has been extended from 31st March, 2019 to 31st March, 2021. Further, the conditions of minimum shareholding or voting rights has been relaxed from 50% to 25%.
11. Application under Section 195(2) and 195(7) for lower or nil deduction of tax from sum paid or payable to non-residents person can be filed electronically.
12. A new Section 194M has been inserted to require any individual or HUF (who is not required to deduct tax under Section 194C or 194J) to deduct tax at source from sum paid to a contractor or professional if aggregate payment during the year exceeds Rs. 50 lakh. The tax can be deposited under this provision without any requirement to obtain TAN.
13. As per Section 194-IA, a buyer is required to deduct tax at source from the consideration paid to buy an immovable property. An explanation has been inserted that 'consideration for immovable property' shall include all charges paid towards club membership fee, car parking fee, electricity and water facility fees, maintenance fee, or any other charges of similar nature, which are incidental to transfer of the immovable property.
14. In case of failure to file an Income-tax return, the prosecution proceedings are initiated under Section 276CC if the tax payable by the assessee is Rs. 3,000 or more. This threshold limit has been increased to Rs. 10,000.
15. Constituent entity of an International group shall now be required to keep and maintain information and document under Section 92D and file required form even when there is no international transaction is undertaken by such constituent entity.
16. There are various provisions in the Act which requires a person to make payment by account payee cheque/draft or ECS. In order to encourage other electronic modes of payment, the Government has proposed to amend relevant provisions to include other electronic modes of payment.
17. Tax shall be deductible under Section 194DA at the rate of 5% only on the income component of life insurance pay-out. The existing rate of TDS was 1% on the gross amount.
18. Relief under Section 89 shall be considered while computing the tax liability under Section 140A, section 143, section 234A, section 234B, and section 234C to avoid genuine hardships to the taxpayers who are claiming such relief.
19. Every person, carrying on business, shall, provide facility for accepting payment through electronic modes if his turnover or gross receipts exceeds Rs. 50 crores. The Payment and Settlement Systems Act, 2007 is proposed to be amended to provide that no bank or system provider shall impose any charge upon anyone, either directly or indirectly, for using the electronic modes of payment.
20. A taxpayer has been allowed to withdraw 60% of total amount from NPS as tax free. Currently, the exemption is allowed only up to 40% of the total corpus amount.
21. Benefit of first proviso of Section 201(1) has been extended in case of failure to deduct tax at source from sum paid to non-residents. Thus, a deductor shall not be deemed to be an assessee in default even if he fails to deduct tax from sum paid to a non-resident, if such non-resident discloses such income in his return of income and pays tax due on such income and a certificate from a Chartered Accountant is furnished to this effect.
22. Deduction of up to 10% of salary is allowed under Section 80CCD in respect of contribution made by an employer to NPS. The limit has been proposed to be increased to 14% of salary in case of Central Government's employees.
23. Section 12AA has been amended to provide that at the time of granting of registration to a trust or institution the Pr. CIT or CIT shall also satisfy himself that the applicant trust or institution also satisfy the requirements of any other law which is material for the purpose of achieving its objects.
24. The Pr. CIT or CIT has been empowered to cancel the registration under Section 12AA, if after granting registration it has been noticed that the trust or institution has violated requirements of any other law which was material for the purpose of achieving its objects.
25. Section 115QA which requires payment tax on distributed income in case of buy-back of shares has proposed to be extended to listed companies as well.

Goods and Services Tax
 1.  A Proviso has been inserted to clarify that interest for late payment of tax shall be levied only on that portion of tax which has been paid by debiting the electronic cash ledger. Earlier there was a confusion among taxpayers on this issue whether such interest would be charged on gross tax liability or only on net tax liability. However, there is one exception to this rule wherein interest shall be levied on gross tax liability. Where returns are filed subsequent to initiation of any proceedings under GST Act, the interest shall be levied on the gross tax liability.
 2.  Every registered person shall authenticate, or furnish proof of possession of Aadhaar number. If an Aadhaar number is not assigned to the registered person, such person shall be offered an alternate and viable means of identification. In case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid.
 3.  Now a registered person can transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger to the electronic cash ledger for Integrated Tax, Central Tax, State Tax, Union Territory Tax or Cess through a new form PMT-09 subject to the conditions and restrictions prescribed under GST Act. Such transfer shall be deemed to be a refund from the electronic cash ledger.
 4.  The Central Government has been authorized to pay the amount of refund towards State taxes to the taxpayers.
 5.  The Government shall constitute an Authority 'National Appellate Authority for Advance Ruling (NAAAR)' for hearing appeals. It shall pass an order within 90 days from the date of filing of appeal.
 6.  The value of exempt supply of services provided by way of extending deposits, loans or advances (where consideration is received in form of interest or discount) shall not be considered for determining turnover under Composition Scheme.
 7.  Simplified return forms to be implemented soon. Composition registered dealers are required to pay tax quarterly and file return on annual basis.
Read More

Income-Tax Dept Will Become ‘Corruption Free’Soon: Finance Minister

Smt. Nirmala Sitharaman, the Hon’ble Finance Minister, has released statistics which prove that the Income-tax department is indeed a dreaded den of corruption. In the year 2018 itself, 1441 complaints were received by the CBDT from hapless taxpayers against the officials of the Department. The Finance Minister has solemnly assured Parliament that the Government is taking strict action against such officials. She has also listed out the several steps which have been taken by the Government to ensure corruption free tax administration in the Country
Press Release Reg Corruption Cases

The complainant against the officers under the Department of Revenue received through CVC, individuals and other sources are dealt as per the existing guidelines of CVC and DOPT.

(i) The details of complaints received in Central Board of Direct Taxes (CBDT) are as under:-
Sr. No.
F.Y.
No. of complaints received
 
1
2016
1715
2
2017
1508
3
2018
1441
(ii) The details of prosecution launched by Central Board of Indirect Taxes &Custom (CBIC) under Prevention of Corruption Act, 1988 are as under:-
Sr. No.
F.Y.
No. of prosecution cases
 
1
2016
29
2
2017
15
3
2018
40
(iii) Vigilance Branch of Revenue Headquarters is dealing with three disciplinary cases against IRS officers.

The details of prosecution cases under Prevention of Corruption Act, 1988 in Public Sector Banks are as under:-
Sr. No.
Year
No. of Cases
1
2015
11
2
2016
9
3
2017
10
Departmental Proceedings have been initiated by Directorate of Enforcement(ED) in 6 cases.

There are 15 cases pending in Department of Economic Affairs against the officers of Securities and Exchange Board of India(SEBI), Security Printing and Minting Corporation of India Limited(SPMCIL) under various charges.

This is an ongoing process. Communication is received from Central Vigilance Commission (CVC) from time to time recommending strict action against such officers. However, there are no such cases in which no action have been taken.
Steps to ensure corruption free tax administration in the country

The following steps, inter-alia have been taken by the Government to ensure corruption free tax administration in the country:

(i) Online system for internal whistle-blower has been put in place to get the vital feedback and complaints through department’s portal.

(ii) Reduction in human interface with tax payer with the introduction of higher digitization such as e-filing, e- assessment, e-appeal, e-nivaran.

(iii) Guidelines have been issued for ensuring that the assessing officers do not increase the scope of investigation in Limited Scrutiny cases without following due procedure.

(iv) Guidelines have been issued laying down specific responsibilities during conduct of surveys and in post survey operations to obviate the possibilities of any wrongdoing.

(v) All field formations have been asked to install CCTV cameras in corridors and public spaces.

(vi) Checklists and Standard Operating Procedures have been laid down for Inquiry Officers to minimize instances of defective Inquiry Reports.

(vii) System studies are being conducted by Zonal ADsG to identify potential areas of corruption and suggest systemic improvements.

Further, The government has taken a gamut of steps to comprehensively ensure corruption free tax administration in the country which includes preventive vigilance, systemic and administrative reforms, streamlining process to reduce employee trade interface and robust preventive vigilance mechanism. In order to have a corruption free tax administration, all-out effort is being made by taking regular action in the areas of Punitive, Preventive and Participative vigilance.

This was stated by Smt. Nirmala Sitharaman, Union Minister of Finance &Corporate Affairs in a written reply to a question in Lok Sabha today.

Refer:http://itatonline.org
Read More