PAN module migration centralizes automated allotment and updates while maintaining RCC duplicate-resolution and approval workflows.
Migration to the ITBA-PAN module centralizes automated intake and scheduling for PAN allotment and core updates while preserving RCC responsibility for duplicate PAN resolution and certain transactional approvals. Key functionalities include automated PAN Allotment and Update workflows with system duplicity detection and RCC-driven resolution, View PAN Details, Deletion and Restoration subject to higher-authority approval and intimation, Event Marking, Transfer with approval/NOC and bulk transfer options, and MIS/Dashboard reporting. Users require departmental email IDs, RSA tokens, role mapping by RCC, and must reset ITD passwords before ITBA access.

Extension of e filing deadline permits delayed electronic filing for specified regional assessees following judicial direction.
The Board, exercising its administrative power in compliance with a judicial direction, authorized that taxpayers in the regional jurisdictions identified in the order who were required to e file by the original due date may file by a subsequently specified later date; this relief applies only to those regional assessees and is stated to be subject to any further appeal or special leave proceedings the Board may pursue, with the instruction thereafter noted as withdrawn or superseded in the document history.

Extension of e filing deadline allows Gujarat income tax assessees additional time to file returns under Section 119.
The Central Board of Direct Taxes, invoking statutory powers under Section 119, permitted a limited extension of the electronic filing deadline for income tax returns for assessees of the State of Gujarat, allowing returns otherwise due by the original deadline to be filed by a later date; the order was issued in compliance with a High Court direction and was made subject to the outcome of any further appeal or special leave petition the Board might file.

TRO staffing and tenure: mandates senior officer postings, tenure stability, reputation vetting, and periodic supervisory reviews and inspections.
Mandates that a senior Income Tax Officer (minimum three years' seniority) be posted as TRO with a minimum two year tenure, extendable to three years, and that similar tenure be applied to TRO office staff; prohibits posting officers with unsavory records to recovery work. Requires Principal Commissioner of Income Tax to hold quarterly review meetings with AOs and TROs and to perform annual inspections of TRO offices to ensure register maintenance and monitoring. These instructions are issued for compliance under the Board's approval.

Manual refunds restrictions require higher-level approval and place refund vouchers under Range Head custody for security.
Restriction on manual refunds permits issuance only in narrowly defined exceptional circumstances and requires supervisory approvals per the instruction. Refund Vouchers must be kept in the custody of the respective Range Head, who is responsible for their safe custody and proper use, and the custody rule and approval safeguards must be communicated to all officers for strict compliance.

Transfer Pricing Officer designation: Specified domestic transactions continue to be handled by TPOs under Commissioner (Transfer-Pricing).
Cases concerning Specified Domestic Transactions shall continue to be handled by the Transfer Pricing Officers working under the Commissioner (Transfer-Pricing) for determination of Arms Length Price. The Board has issued Notifications 58 and 59/2014 under its statutory powers to confirm this jurisdictional allocation and has directed that the clarification be brought to the notice of all concerned.

Dossier case threshold revision reallocates monitoring authority and raises monetary thresholds for focused tax recovery oversight under income tax instruction
Revision increases monetary thresholds for classification and monitoring of Dossier cases, raising the primary threshold and re allocating supervisory responsibility across hierarchical monitoring levels while preserving existing reporting and review protocols except as amended by the new monetary limits.

Due date extension for wealth tax returns aligns wealth-return deadline with extended e filing income return deadline for assessees.
The due date for filing wealth-tax returns for assessees whose income-tax returns were required to be e filed by the extended income-return deadline is correspondingly extended to the subsequently extended e filing deadline for income-tax returns for the relevant assessment year.

Compounding of offences: allowed only after prosecution complaints when accounts are admitted and taxpayer cooperates.
Compounding of offences relating to undisclosed foreign bank accounts/assets is allowed only after filing prosecution complaint(s); cases where the assessee has not admitted accounts or not cooperated in assessment, penalty and recovery proceedings are ineligible. Cases with admissions, tax and penalty payment and cooperation may be considered for compounding per the Board's guidelines dated 23-12-2014, but only after complaints are filed. The Black Money (Undisclosed Foreign Income and Assets) Act, 2015 contains no compounding provision and thus these clarifications do not apply to cases under that Act.

Undisclosed foreign assets compliance: declaration and valuation rules determine reporting, deductions, immunity and penalties.
Circular clarifies Chapter VI compliance: declarations may be filed by beneficial owners, trustees, firms and individuals for undisclosed foreign assets acquired from income chargeable to tax in India; immunity applies only to declared assets with tax and penalty paid. Valuation follows the Rules: bank accounts, securities and brokerage holdings are valued separately; deductions exclude income not chargeable to tax in India and transfers used to acquire separately declared assets reduce account value. Declarants must provide computations, retain supporting valuation evidence, report assets in Schedule FA, and may face penalties for non-declaration.

New taxpayer target allocation requires transfer of taxpayers to current jurisdictions and allows target adjustments before completion deadline.
Pr.CIT offices receive region-wise targets for adding new taxpayers based on tax-base, prior-year additions, and identified non-filer cases; a Pr.CIT-wise target workbook is available on i-taxnet with an 'Old AOs' sheet listing taxpayers shown under old Assessing Officers. Pr.CCsIT must transfer those taxpayers to new jurisdictions and may adjust targets for migration and local factors, completing the task within the prescribed timeline under Chairperson CBDT approval.

Due-date extension for e-filing returns: deadline moved to early September after nationwide e-service disruption for taxpayers.
The Central Board of Direct Taxes, invoking section 119 of the Income tax Act, extended the due date for E Filing Income tax Returns for taxpayers required to file by 31st August, 2015, to 7th September, 2015, in response to nationwide e filing service slowdowns and hardship.

Minimum Alternate Tax inapplicability for foreign portfolio investors suspended pending legislative amendment and administrative stay.
A committee recommended amending Section 115JB to clarify that MAT does not apply to FIIs/FPIs without a place of business or permanent establishment in India for the prior period; the Government accepted this recommendation and will amend the Act. Field authorities are directed to keep related assessment proceedings in abeyance and not to pursue recovery of outstanding demands pending the legislative amendment.

Automatic exchange of financial account information: RFIs must identify reportable accounts and file Form 61B under Rules 114F-114H.
The Guidance Note implements CRS and FATCA obligations by defining Reporting Financial Institutions, specifying which Financial Accounts are Reportable Accounts, and prescribing tiered due diligence procedures (pre existing vs new; lower value vs high value; entity vs individual) under Rules 114F-114H. RFIs must collect self certifications, identify controlling persons of Passive NFEs using AML records, aggregate account balances where systems permit, and electronically file Form 61B with prescribed data elements and timelines; GIIN registration and statutory penalties for non compliance are required.

Extension of due date for income tax return filing in Gujarat shifts deadline to aid affected assessees after disruptions.
Administrative extension of the filing due date for income tax returns in Gujarat shifts the deadline for assessees originally required to file by 31 August 2015 to 7 September 2015, invoking powers under the Income tax Act in response to reported disruptions to normal life.

Manual scrutiny selection requires compulsory identification of specified tax cases for detailed assessment and quality reporting.
Compulsory manual selection for scrutiny in FY 2015-2016 mandates selection of specified categories of cases: substantial recurring additions (including transfer pricing), survey cases with impounded records or retracted disclosures, search and seizure assessments, reassessment returns, claims of exemption despite refusal/cancellation of registration or withdrawal of approval, and cases based on verifiable information of tax evasion with prior supervisory approval. CASS-selected cases are separate. All scrutiny orders must be completed via the AST system and authorities must monitor assessment quality and report selected quality assessment orders to zonal members.

Non-PAN AIR data dissemination now online to enable authorised users to access, assign and populate PAN for records.
Board mandates online dissemination of Non-PAN AIR data via a Directorate of Income Tax (Systems) functionality accessible to authorised roles, enabling access to Non PAN/Invalid PAN transactions, filtering and sorting, Excel download, assignment between officers, on screen PAN population and automatic transfer of populated PANs into ITS, with MIS generation for supervisory monitoring and instructional materials placed on i-taxnet.

Retrospective application of monetary limits disallowed; departmental authorities must file review petitions to restore affected appeals.
Requires authorities to identify appellate cases dismissed solely due to the monetary limit Instruction's retrospective application and, where appropriate, to file Review Petitions or Miscellaneous Applications in consultation with senior/standing counsels, bringing the Supreme Court order to the attention of High Courts/ITATs so the ratio and intent may be applied; the order is hosted on the NJRS website.

Reward for informants: discretionary ex-gratia payments for credible tips that enable recovery of previously irrecoverable tax.
Guidelines create a discretionary ex-gratia reward scheme for informants who provide specific, credible information leading to recovery of taxes previously irrecoverable, applicable where jurisdictional authorities find recovery was not possible despite exhaustive efforts and where the informant's information directly produced recovery. Rewards are a percentage of tax directly attributable to the information, subject to a monetary ceiling and finalisation of assessments and litigation; authorities, procedural requirements, secrecy safeguards, exclusions for certain informants, and assessment criteria are prescribed, with supporting annexures detailing actionable information and a statement form.

Approval under section 10(23C)(vi): threshold is existence for educational non profit purposes; conditions enforced through monitoring.
The prescribed authority must be satisfied that an applicant exists as an educational institution operating solely for educational purposes and not for profit; compliance with Provisos need not be proven at the grant stage where compliance depends on future events, though approval may be made subject to terms and monitored with withdrawal for breaches. Registration under the separate charitable registration regime is not mandatory for approval; surplus accumulation and reasonable student fees do not by themselves indicate profit making; trustee appointment/removal alone is not a ground for denial.