CIT(A) module implementation requires uploading pending appeals data and completing infrastructure prerequisites for system rollout.
Implementation of the CIT(A) module in ITBA requires uploading data for all pending appeals using the Appeal Excel Utility, enabling the module's MIS and appellate workload controls; offices must also ensure infrastructure readiness including network nodes, PCs and RSA tokens and confirm jurisdiction orders so compliance reports and suggestions can be submitted to the Directorate for module rollout.

Retrospective exemption of agricultural land from wealth tax allows revised refund claims despite expired filing periods.
The amendment excludes land classified as agricultural and used for agriculture from wealth-tax with retrospective effect from 1 April 1993, entitling assessees who paid wealth-tax earlier to refunds with prescribed interest. The Board authorizes Commissioners to admit revision applications beyond statutory time-limits, decide them on merits within one year from the end of the financial year of receipt, seek AO reports and information, and requires claims to be filed within one year from the date of the order.

Extension of return filing due date: non-corporate taxpayers not under tax audit granted additional time to file returns.
Using administrative powers under the tax statute, the due date for filing returns of income for the specified assessment year is extended for non-corporate assessees who are not subject to tax audit, moving the filing deadline to a later date and thereby enlarging the filing period for that class of taxpayers while preserving existing filing obligations and audit applicability.

Rollback provisions of Advance Pricing Agreement require matching transactions and may forfeit the APA if procedural conditions fail.
Clarifications define eligibility and procedure for rollback under the APA scheme: returns under section 139(5) qualify but 139(4) returns do not; rollback applies only where the rollback-year transaction is the same in nature and counterparties as that covered by the APA and FAR does not materially differ; applicants must apply for all years in the block unless the transaction did not exist or disqualification exists; final ITAT disposal or concluded MAP for a year precludes rollback for that transaction/year; ALP may vary across years though the manner of determination must remain the same; failure by the applicant to comply with rollback procedural requirements results in cancellation of the entire agreement.

Condonation of delay in tax claims under Section 119(2)(b): delegation, timelines and verification requirements clarified.
Guidelines prescribe conditions and procedure for condonation of delay under Section 119(2)(b), delegating authority to income-tax commissioners within specified monetary limits and reserving cases above those limits to the Board. No application is entertainable beyond six years from the end of the relevant assessment year, subject to limited exceptions; applications should be disposed within six months. Delegated authorities must ensure correctness and genuineness of claimed income/loss/refund, may direct inquiries, and apply specified conditions to belated supplementary refund claims including ineligibility for interest and source-based refund origins.

STR dissemination via a second Finnet user id instituted to clear backlog; users must access both accounts and accept STRs.
A second Finnet User Id has been created for dissemination of recent Suspicious Transaction Reports to registered investigation office users to address a backlog. Users must log into Citrix with existing credentials, access both the primary and the suffixed secondary Finnet mail IDs, enter the four digit OTP sent to their registered mobile, and accept STRs on Finnet. Users are required to act on disseminated STRs per the applicable SOP.

Suspension time-limit: suspension cannot exceed three months absent service of chargesheet; extensions require reasoned orders.
Suspension time-limit is capped at three months if no Memorandum of Charges/chargesheet is served; if a chargesheet is served, any extension of suspension must be supported by a reasoned order. The direction to hold departmental proceedings in abeyance during criminal investigation is displaced. The Government may transfer an officer to sever contacts and may prohibit the officer from contacting persons or handling records until required to prepare his defence. Authorities must communicate the principles, review pending cases, and reference the judgment in post-revocation transfer orders.

Rectification under section 154: directives require prompt disposal, register maintenance and SOP-based demand verification.
Mandate to promptly dispose of applications for rectification under section 154, requiring disposal of applications received up to 31 March 2015 by 15 May 2015 and submission of feedback on disposal targets to Zonal Members with intimation to Member (IT) by 20 June 2015. Supervisory authorities must ensure Assessing Officers maintain Rectification Registers and follow the SOP in Instruction No. 3/2015. Assessing Officers are to apply the SOP in Circular No. 8/2015 for verification and correction of demand to settle disputed demands and mitigate taxpayer grievances.

Tax deducted at source credit should not trigger direct demand when the deductor fails to deposit, per administrative instruction.
Instruction addresses cases where Tax Deducted at Source has been withheld by a deductor but not deposited, resulting in denial of credit and demand; while credit is given only if paid into the Government account, the statute bars calling upon the assessee to pay tax to the extent it was deducted at source, and coercive enforcement of such mismatches should not be pursued. Assessing officers are directed to avoid causing inconvenience to assessees in such cases.

Redesignation of Commissioner (SAG) officers to Additional Director General across CBDT directorates, preserving rank and pay.
All officers serving at Commissioner (SAG) level in the specified CBDT directorates are redesignated as Additional Director General in their respective directorates, retaining their Commissioner/SAG rank and scale of pay (PB-4, Grade Pay of Rs. 10,000), by an administrative order issued with the approval of the CBDT.

Range concept for arm's length price: median used where transfer price falls outside prescribed percentile range.
The draft rules propose computing Arm's Length Price using a range concept limited to TNMM, RPM and CPM: select at least nine comparables matched on FAR, use three years' data with weighted averages of the chosen profit level indicator by aggregating numerator and denominator, and treat the 40th-60th percentile as the range. If the tested party's transfer price lies outside that range, the median of the range is taken as ALP; if within the range, no adjustment is made. Multiple-year data is mandatory for these methods, with limited two-year exceptions and use of current-year data permitted at audit.

Seniority fixation under N.R. Parmar: adopt bottom-to-top refixation with monitoring and mandatory compliance reporting.
Adopt a bottom-to-top methodology for implementing N.R. Parmar: re-fix seniority lists in lower grades first, then conduct review DPCs progressively upward; count seniority by date of requisition (not exam year); exclude Sports and Compassionate quota appointments from the decision; reconstruct missing requisition records from candidate dossiers or SSC offices; Directorate of HRD to monitor progress and require compliance reports.

Audit target increase for Additional CIT/JCIT raises monthly audit workload; wording clarified for IAP corporate or non-corporate targets.
Annual internal audit norms have been revised: the minimum annual auditable-case target for Additional Commissioner of Income Tax (Audit)/Joint Commissioner (Audit) is increased to raise monthly audit workload, with Pr.CCIT empowered to adjust targets where posts are held in additional charge. The Instruction replaces the conjunctive wording in IAP targets with an exclusive "or" so that an IAP's annual target is either the corporate case figure or the non corporate case figure. The amendment modifies Instruction No.3 of 2007 and the Audit Manual paragraph and is effective immediately.

Response to outstanding tax demand: e filing responses trigger AO verification and rectification or demand adjustment.
Circular prescribes an e filing based procedure for taxpayers to respond to outstanding tax demands by selecting whether the demand is correct, partially correct, or disputed, furnishing specified reasons and documentary particulars (such as CIN, challan details, TDS certificates, appeal or stay orders), and receiving a transaction ID. AOs/CPC must verify submissions and departmental records, prioritize certain categories, and reduce, confirm or remove demands by posting challans or issuing rectification orders; reductions without CIN or for TDS not reflected in system are permitted for Individuals and HUFs subject to documentary evidence, indemnity bond and supervisory approval thresholds. Annexure A provides the indemnity bond format.

Minimum Alternate Tax on foreign investors: enforcement and fresh notices stayed pending committee review, except where limitation applies.
The circular directs that, pending review by a Committee on MAT applicability to FIIs, no coercive recovery action should be taken in cases where demands have been raised by invoking Minimum Alternate Tax against foreign companies, and issuance of fresh notices for reopening or completion of assessments should be put on hold unless the matter is about to be barred by limitation.

Widening tax base: directed focused mission-mode drive to add new assessees and deploy officers nationwide.
A directive mandates a mission-mode initiative to widen the tax base, focusing on tier II cities where the gap between potential and actual taxpayers is largest. Officials are instructed to develop region-specific strategies, deploy and activate officers for outreach and compliance, and use assessment and investigation functions as principal mechanisms. Senior officials must present plans at the Annual Conference and submit brief strategy notes by the stated deadline to enable coordinated implementation.

Widening tax base: directive to expand taxpayer registration with a monthly addition target and targeted regional strategies.
Directive to widen the tax base by increasing registered taxpayers, prioritising tier II cities and towns, and treating this as a mission mode objective for the financial year. It requires focused deployment of officers, activation of assessment and investigation resources as core tools, preparation of specific regional and national strategies for discussion at the Annual Conference of senior tax officials, and submission of a brief strategy note by the prescribed deadline.

Widen tax base: directive to add new assessees monthly and mobilize officers to implement strategy.
Directive to widen the tax base by adding at least twenty-five lakh new assesses per month in the current financial year, pursued in mission mode and prioritised at the Annual Conference of senior tax officials. Field formations must deploy and activate officers-with focus on tier II cities and towns-use assessment and investigation as primary tools, prepare specific regional and national strategies, and submit a brief note by 20 May 2015 for discussion at the conference.

Confidential financial intelligence sharing must flow through designated nodal officers, protecting FIU as the source.
Requests for FIU IND information must be routed through designated nodal officers: the Director of Income Tax (Recovery) for recovery matters and the Deputy Secretary/Director (Investigation IV) for investigations and international requests; FIU IND will respond only to these nodal officers. Officers below Joint Commissioner level need prior approval from a Joint Commissioner or higher before seeking FIU information. All information from FIU IND is confidential intelligence, must be protected from unauthorised use and not identified as FIU IND in orders or correspondence except when required by a competent court.

Cross-border charitable remittances: expedited approval for Indian charities to send aid to Nepal earthquake victims.
Applicants seeking authorization to apply charitable income outside India for assistance in Nepal must submit completed applications to the designated tax office for expedited processing, and provide prescribed documentary evidence including constitutional instruments, registration proof for charitable status, details of amounts and purpose of remittance, recent tax returns and accounts, assessment history, and particulars of any tax prosecutions or foreign contribution proceedings, together with contact information; a checklist is available on the department's website.