Tax officers to raise only specific queries in scrutiny: Adhia

December 30, 2015

New Delhi, Dec 30: Seeking to eliminate corruption and promote ease of doing business, the revenue department has asked field offices only to raise specific queries in income tax assessment cases picked up for scrutiny.adhia

Issuing comprehensive norms for scrutiny, the Central Board of Direct Taxes (CBDT) said questionnaires on specific issues should be sent to assessees so that there is no waste of man-hour and unnecessary visits to tax department are avoided.

"We are trying to evolve a system where the interface between the assessee and tax officials is minimum. This will also help in eliminating corruption and reducing harassment of of honest tax payers," Revenue Secretary Hasmukh Adhia told PTI.

Under the new dispensation, he said, the focus of the department would be on e-scrutiny and the assessees will not have to queue up before tax offices without knowing what is required from them.

As per the instructions, tax officials should expeditiously complete in a certain number of hearings the case which has been taken up for limited scrutiny.

These initiatives form part of the drive to make the system more transparent and tax payer friendly, Adhia said adding, "I was taken aback to know that tax officials would summon assesses without raising any specific query".

Issuing the instruction, CBDT said that while issuing the first notice, the Assessment Officers (AOs) do not convey to assessees the specific compliance requirement like production of accounts and furnishing of documents.

As per CBDT instructions, tax officials should complete the scrutiny expeditiously wherein the amount involved is less than Rs 5 lakh.

"In cases selected for scrutiny, it should be the endeavour of the AO that the initial notice issued under Section 143(2) of I-T Act accompany a notice...along with the questionnaire containing details of specific document/ information/evidence that are required to be furnished by the taxpayer in connection with scrutiny assessment proceeding in their respective cases," CBDT said.

Nangia & Co Managing Partner Rakesh Nangia said: "This shall deter AOs from asking roving and general questions, causing unnecessary fear in minds of innocent taxpayers."

The CBDT instruction said further that since taxpayers are required to comply with the statutory notice issued by the AO, they remain "clueless" about the information required to be submitted.

Besides, it added, that their "appearance before the AO does not serve any fruitful purpose except recording of their presence. This causes undue hardships to taxpayers and unnecessary wastage of their time".

"Since CASS (Computer Assisted Scrutiny Selection) cycles are proposed to be run well in advance now, sufficient time shall be available with the AO to go through the returns of income which have been selected for scrutiny and identify the issues which require examination," it said.

With the objective of providing better taxpayer services, improving ease of doing business and reducing the burden of compliance on the taxpayer, CBDT has taken a number of decisions in the recent past.

"With a non-adversarial approach on minds of our policymakers, it is time to bid adieu to unnecessary troubles and harassment of taxpayers," Nangia added.

CBDT further said: "The questionnaire in the case of limited scrutiny cases shall remain confined only to the specific reasons/issues for which case has been picked up for scrutiny. Further the scope of enquiry shall be restricted to the limited scrutiny issues."

However, it added, if it comes to the notice of the AO that the potential escapement of income exceeds Rs 5 lakh or Rs 10 lakh in metro cities, the cases could be taken up for 'complete scrutiny', but only with the approval of Principal CIT or the concerned CIT.

In a separate circular, CBDT said that electronic filing of appeals is being made mandatory for those who are required to file their income tax returns electronically.

"The existing Form 35 for filing of first appeal is being substituted by a new Form. The new format for filing of appeals is more structured, objective, systematic, and aligned with the current provisions of the Income-Tax Act," a CBDT statement said.

Electronic filing of appeal will remove human interface, reduce paperwork and decrease the transaction cost for the taxpayer, it said, adding that it would ensure consistent and error free service as validations will be inbuilt resulting in fewer deficient appeals.

Online filing will also facilitate fixation of hearing of appeals electronically.

"With these changes, the burden of compliance on the taxpayers in appellate proceedings will be significantly reduced," CBDT added.

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Agencies
March 22,2020

New Delhi, Mar 22: The exercise to update the National Population Register (NPR) and the first phase of the Census 2021, scheduled to begin from April 1, are likely to be deferred for an indefinite period due to Coronavirus pandemic, officials said.

A formal order on this effect is expected within a day or two.

Discussions are going on at the highest level of the government and in all probability, the NPR and house listing phase of the Census work will be deferred till the threat of the Coronavirus is over, a home ministry official said.

The exercise to update NPR and the housing listing phase of the Census is scheduled to be carried out across the country from April 1 to September 30.

Last week, the home ministry had said the preparation for the Census 2021 and updation of the NPR were at its peak and they will begin from April 1.

The ministry said this after a conference of the Directors of the Census Operations on status of preparatory work around Census 2021 and NPR updation.

There has been opposition from several state governments to the NPR and some of the assemblies even adopted resolutions expressing reservations on the exercise.

The states which have been opposing the NPR include Kerala, West Bengal, Punjab, Rajasthan, Chhattisgarh and Bihar.

However, most of them also said they will cooperate with the house listing phase of the Census.

The objective of the NPR is to create a comprehensive identity database of every usual resident in the country.

The database would contain demographic as well as biometric particulars, they said.

The notification for the house listing census and NPR exercise came recently amid furore over the contentious Citizenship Amendment Act (CAA).

The home ministry officials said most of the states have notified provisions related to the NPR.

The NPR is a register of usual residents of the country. It is being prepared at the local (village/sub-town), subdistrict, district, state and national levels under provisions of the Citizenship Act, 1955 and the Citizenship (Registration of Citizens and Issue of National Identity Cards) Rules, 2003.

The data for NPR was last collected in 2010 along with the house listing phase of the Census 2011. Updating of this data was done during 2015 by conducting door to door survey.

While updating the register in 2015, the government has asked details like Aadhaar and their mobile number.

This time, the information related to their driving licence and voter ID card may also be gathered, the officials said, adding that PAN card details will not be collected as part of this exercise.

Though information regarding the place of birth of parents will be sought, it is up to the residents whether to respond the question as it is voluntary.

For the purposes of the NPR, a 'resident' is defined as a person who has lived in a local area for the past six months or more, or a person who intends to reside in that area for the next six months.

The law compulsorily seeks to register every citizen of India and issue a national identity card.

The demographic details of every individual are required for every usual resident: name, relationship to head of household, father's name, mother's name, spouse's name (if married), sex, date of birth, marital status, place of birth, nationality (as declared), present address of usual residence, duration of stay at present address, permanent residential address, occupation, educational qualification.

The Union Cabinet has approved Rs 3,941.35 crore for the NPR exercise.

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News Network
January 28,2020

Jan 28: After Union minister Anurag Thakur, on Tuesday, BJP MP Parvesh Verma has stoked a controversy by saying that "Shaheen Bagh protesters will enter houses and rape sisters, daughters." The BJP MP even went on to say that if BJP is voted to power in Delhi, they "will clear Shaheen Bagh protest within an hour."

"If the BJP comes to power in Delhi on February 11, we will clear Shaheen Bagh of all protests and protesters within one hour. Not a single person will be visible," Parvesh Verma said during a meeting at Vikaspuri assembly constituency.

"Lakhs of people gather there [Shaheen Bagh]. People of Delhi will have to think and take a decision. They will enter your houses, rape your sisters and daughters, kill them. There's time today, Modi ji & Amit Shah won't come to save you tomorrow..." the BJP MP told news agency ANI.

"If our government is formed, then give me just a month after February 11, and I will remove all mosques built on government land in my Lok Sabha constituency," the BJP parliamentarian added.

Well, these statements didn't go down well with the netizens, who took to Twitter to express what they felt about the BJP leader's comments. A user wrote, "This is pure, unadulterated hate speech." While other user said, "Only when you thought BJP couldn't stoop any lower."

Earlier, on Monday, BJP leader and Union Minister Anurag Thakur triggered a row after he led the crowd to raise an incendiary slogan that "traitors should be shot". At the rally, Thakur, the Minister of State (MoS) for Finance, shouted: "desh ke gaddaron ko" to which the crowd responded, "goli maro saalo ko" (shoot down the traitors).

Addressing the meeting in support of BJP candidate from Rithala, Manish Chaudhary, Thakur raised the pitch of nationalism as he linked opposition parties with anti-CAA protests in Shaheen Bagh and with alleged anti-India slogans, and then asked the crowd to raise the controversial slogan.

For more than a month, over 200 women have been joined by hundreds of others every day at South East Delhi's Shaheen Bagh at a sit-in protest against the CAA which promises citizenship to only non-Muslim refugees from three neighbouring countries.

Protests have been ongoing in different parts of the country against the amended Citizenship Act (CAA) which grants citizenship to Hindus, Sikhs, Jains, Parsis, Buddhists and Christians fleeing religious persecution from Pakistan, Afghanistan, and Bangladesh if they entered India on or before December 31, 2014.

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News Network
May 24,2020

New Delhi, May 24: Overwhelmed by the donations that poured in from the society for his help, Phool Mia, the fruit seller in north Delhi's Jagatpuri area whose mangoes were looted by the ordinary people, said that those who helped him have made his "Eid" and have shown that "humanity is still alive".

Video footage that went viral on social media, shows that scores of passers-by looted the unattended crates of mangoes of a fruit seller after a fight broke out in the neighbourhood. The incident took place on Wednesday.

"My stock of mangoes worth Rs 30,000 was kept there. Some persons were fighting with each other fearing which I left the place to avoid any sort of altercation. When I returned, I saw that they were looting the mangoes kept there. There were 50-100 people who were involved in this act," Phool Mia, narrated the ordeal.

"A video got viral about the incident after which people donated to me on a portal. They empathised with me when I was ruined. I thank the media and all those people who have donated from the bottom of my heart as they made my Eid. Now, I would be able to celebrate Eid with my children. This shows humanity is still alive," he added.

However, four people have been arrested on the basis of video footage, Delhi Police said.

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