TaxTMI 
TaxTMI 
Revised Form-A Prescribed in Manual on Exchange of Information issued by CBDT Officers dealing with Exchange of information Foreign Tax Authorities
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....v.) in your charge to address the requests for exchange of information to the Competent Authority concerned. I am further directed to request that, henceforth, all request for exchange of information may be sent in 'Form-A' (enclosed and to inform that, requests made using old proforma may not be processed in the FT&TR Decision. COMPETENT AUTHORITY CONTACT DETAILS Jurisdiction: Europe and North America (including Caribbean) Competent Authority Mr. Akhilesh Ranjan, IRS Joint Secretary, FT&TR-I, Central Board of Direct Taxes, Department of Revenue Ministry of Finance, Government of India Full address: Room No. 803, 8th Floor, "C" Wing, Hudco Vishala Building, Bhikaji Cama Place, New Delhi-110066 Email: ranjan.akhilesh@ nic.in Telephone: + 91-11-26108402 Fax: +91-11-27177990 Director Mr. Navneet Manohar, IRS Director, FT&TR-III, Central Board of Direct Taxes, Department of Revenue Ministry of Finance, Government of India Full address: Room No. 703,7th Floor, "C" Wing, Hudco Vishala Building, Bhikaji Cama Place, New Delhi-110066 Email: [email protected] Telephone: + 91-11-26109827 Under Secretary Mr. Gaur....
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.... PAN: Current Jurisdiction: 2. Country/jurisdiction to whom request is being made 3. Contact details of Assessing Officer/DDIT (Investigation)/Transfer Pricing Officer Name and Designation: Address: Email: Telephone and Fax: 4. Contact details of Range/Unit Head Name and Designation: Address: Email: Telephone and Fax: 5. Contact details of Pr. CIT/CIT/Pr.DIT/DIT concerned Name and Designation: Address: Email: Telephone and Fax: 6. Name of the foreign taxpayer/holder of information if referred to in the request (Row 15 of Part II) PART II OF FORM A Request for Information from .................... (Name of Country/Jurisdiction) 1 To: 2 From: 3 Contact Point Name: Email: Telephone: Fax: 4 Legal Basis: 5 Reference numbers and related ....
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....conformity with Indian laws and administrative practice and is further in conformity with the agreement on the basis of which it is made. (c) Such information would be obtainable under Indian laws and the normal course of administrative practice in similar circumstances. (d) We have pursued all means available in our own territory to obtain the information, except those that would give rise to disproportion difficulties. General Instructions for filling up Form A 1. Both Parts I and Parts II of this Form should be filled up by the Pr.CIT/Pr.DIT/CIT/DIT concerned and sent to the Competent Authority, i.e., JS (FT&TR-I) and JS(FT&TR-II), as the case may be. The request for information in this Form should not be routed through the office of Pr.CCIT/ Pr.DGIT/CCIT/DGIT but a copy may be sent to that office for information, if required. 2. Part I obtains basic information about the taxpayer under investigation/examination in India and the officers making the request. This Part needs to be filled up for record purposes and is not sent to foreign authorities. 3. Part II is modelled on the lines of the template formulated by the OECD and is essen....
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....the required information from policy available sources in the other country/jurisdiction even if such information is available after paying requisite fee. 7. In time barring cases, the requests should be made at least three months before the cases are getting time barred giving sufficient time in the office of Competent Authority to process the requests and allow re-submission in cases where the original requests are found to be defective. In exceptional cases, where requests need to be made at the last moment, for instance on account of some new evidence becoming available, the reasons for the same should be clearly explained in the covering letter of the P.CIT/Pr.DIT/CIT/DIT concerned. 8. It would be responsibility of the Range/Unit Head that requests for information under the provisions of tax treaties are made in all appropriate cases including carrying out multi-level enquiry to take the investigation to their logical conclusion. They are also responsible for ensuring that clarifications and feedback are provided in a timely manner and this aspect should be monitored by the Pr.CIT/Pr.DIT/CIT/DIT concerned and appropriate action should betaken wherever require....
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.... Agreement should be mentioned here. There may be more than one legal instrument available for administrative assistance with the same country. In such situations, the instrument having the provision for particular administrative assistance required may be selected. If the administrative assistance required is available in more than one instrument, the one which is wider in scope should be selected. Row 5 This row contains reference number, acknowledgement etc. These details will be filled up by FT&TR Division and should be left blank. Row 6 The reasons for urgency of reply, if any, for example on account of statute of limitation, necessity of conducting investigation quickly on account of suspected fraud, court case etc. should be mentioned here. If in the request it is mentioned that information should be provided by a particular date, it should be added, in appropriate cases, that the information received after such date will be useful in penalty or appellate proceedings. Row 7 Full details of the person under investigation or examination by the Indian tax authorities, including PAN, date of birth/date of incorporation, full address and other details as availab....
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....how the information requested is foreseeably relevant for administration and enforcement of the domestic tax Laws of India. This background information should also include a brief summary of the ongoing examination or investigation and how the requested information relates to this examination or investigation. The efforts made for collecting the information in India and the results thereof should be clearly specified. Details of foreign taxpayers related to the person under investigation/examination in India, as available in the records, and which may be of the assistance to the foreign tax authorities in providing the information may be mentioned as part of the background information. Row 13 The information which is requested from the foreign Competent Authority should be listed point-wise preferably as questions. The information sought should be specific and should be described as clearly as possible. The language should be simple and easily understandable to foreign authorities who may not be aware of India's tax laws and procedures or the terminologies used. The questions should be framed in such a manner that they can be answered directly on the basis of documents an....