Functional Scheme in the light of the recommendations of the Wanchoo Committee.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....parture in which case prior approval of the Board should be obtained. Administration Branch: 4. Receipt Grop-This Cell will continue to be under the control of the I.T.C (Admn). The following points should be noted:- (i) While receiving the dak and other papers, the receipt clerk should verify that all stated accompaniments (particularly in the case of returns) are in order. (ii) A proper acknowledgement receipt should be issued in the prescribed form. The accompaniments (particularly in the case of returns) should be properly listed in the acknowledgement receipt. (iii) If the accompaniments to the return have not been listed by the assessee in the body of the return itself, these should be listed in the blank space at the end on the last page of the return, over the dated initials of the receipt clerk. (iv) The Receipt Group should be put under the supervision of a Head Clerk who would be responsible for the smooth working of the Group. He should particularly ensure that no delays take place in entering the dak and other receipts in the various Receipt Registers and their distribution to the various ITOs/Sections. (v) All returns (including S.T/W.T/G.T. (returns) should be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sment tax is due under section 140 A of the Income-tax Act or section 15B of the Wealth-tax Act, the words "S.A.Not Liable" should be rubber stamped in the remarks column of the Register and on the first page of the relevant return in the portion meant for office use. In other cases, the returns should be stamped "S.A.Liable". (v) The returns entered in the Register should then be passed on to the ITO(Asstt) concerned after taking the signature of his stenographer in the Register in the margin against the names of the concerned assessees. The returns should not be kept by the Return Scrutiny Group for more than a week. (vi)After entering the challans relating to self-assessment tax in the daily collection Register,the Collection Cell II will pass them on to the Return Scrutiny Group who would then make entries in col.10 of the Self Assessment Control Register. Thereafter, the challans should be passed on to the Record Keepers concerned who will place them in the relevant Miscellaneous covers. (vii) If within two months of the receipt of the return from an assessee, the challan in respect of self-assessment tax in respect of a case in which such tax is payable, is not received by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able by them to the clerks in other cells/branches as and when required. 8. Refunds- Preparation of refund vouchers and other connected work should be attended to by the same clerk who prepares the assessment form irrespective of the fact whether the assessment leads to a demand or refund. Separate clerks need not be earmarked for preparing refund vouchers. Each ITO(Asstt) will ensure that no delay takes place in the preparation and signing of refund vouchers (and advice notes). 9. Each clerk in the Demand and Penalty Cell should work under the direct and day to day control of his ITO(Asst.) who will also write his character roll. Necessary re-deployment of clerks due to any uneven flow or sudden increase of work at any point of time will of course be made by the ITO(Admn) under the supervision of the I.A.C. as and when necessary. The I.T.O.(Admn) will continue to exercise and general control and supervision on the proper functioning of the Demand and Penalty Cell as a whole. 10. Entries in the D & CR(ITNS.110):- (i) After the computation of income has been finalised by the I.T.O. the UDC allotted to him in the Demand and Penalty Cell should prepare the assessment form, demand ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cerned ITOs(Asstt) who will also write their character rolls. The ITO (Admn) will, however, continue to exercise a general control and supervision on the proper functioning of the Record Cell. 13. Audit Cell--(i) This Cell may remain as a separate cell working under the direct control and supervision of the ITO(Admn) as at present, though the statutory function of passing or rectifying the relevant orders will vest with the ITO(Asstt). (ii) The ITO(Admn) should write the character rolls of the officials working in this Cell after consulting the ITO(Asstt) concerned. (iii)The clerks in this Cell should do all the work relating to Audit cases including rectification of assessment on acceptance of audit objections, preparation of the assessment form, demand notice, challans and/or refund voucher and entries in the D & CR. Collection Branch (14). A.R.R.Cell--(i) The supervision and control this Cell will be shifted from the ITO(Admn) to the ITO(Collection). While the statutory functions will continue to be performed by the concerned ITOs (Asstt), the day-to-day administrative control and supervision over the clerks in this Cell would vest with the ITO(Collection( who should also w....