Advancce Increment

[Guest]

Please provide a copy of instruction/circular of CBDT or DoPT regarding allowing advance incremet to Income Tax Inspector on passing departmrntal exam for ITO. The ZAO's have been denying the same o eligible persons due to lack of clarity on the issue.

[Ganeshan Kalyani]

In my view Income Tax deals with taxability of the income. It doesn't gives the instruction that how the income should arise. This is my view.

AI Summary

Advance increment entitlement questioned; administrative guidance required as tax rules govern taxability, not payment authority. Whether an advance increment is payable to an Income Tax Inspector on passing the departmental exam for promotion to Income Tax Officer, with zonal offices denying payment for want of CBDT/DoPT guidance; the advice given states that income tax law addresses taxability of payments but does not provide instructions on entitlement or creation of emoluments, indicating that administrative/ personnel circulars must be consulted for grant.