How To Get A Job In Income Tax

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1 Courses Conducted During the Month of March 2013 i) Two days Refresher/Specialized course for the Officers/Inspectors of CIT (Audit), North West and Delhi Region on & During the month, A Two day s Refresher/Specialized course for the Officers/Inspectors of CIT (Audit), Chandigarh and Delhi was conducted. Fifty Six officers and Inspectors attended this Course. The objective of the Course was to provide comprehensive insight regarding issues to be examined while auditing the case and procedure to be followed. The topics covered were role of Internal Audit vis-à-vis revenue audit, Issues to be examined while auditing a case - disallowances under section 14A, 36, 40A(3) and 40A(ia), audit of company cases, MAT provisions, AMT, deemed dividend u/s 2(22) (e), Landmark judgments in favor of Department and Audit of Trust cases. Sh. Ravi Sarangal, Commissioner of Income tax(audit), Chandigarh inaugurated the course. The faculty members were Sh. Ravi Sarangal, CIT (Audit), Sh. Rohit Goel, CA, Sh. Ajay Jain, CA, Dr. Harmeet Singh, Secretary, Settlement Commission, Kolkata and Sh. Sanjay Kaushik. The Course schedule is annexed as Annexure A. ii) One day work shop on Streamlining Procedure and Improving Quality of Appeals to be filed for DCs/ACs/ITOs (Judicial) and Inspectors of North West Region, Chandigarh. One day work shop on Streamlining Procedure and Improving Quality of Appeals to be filed for DCs/ACs/ITOs (Judicial) alongwith their Inspectors was held on The total number of participants was Thirty Three. Photograph of participant s in Training Hall Photograph at the of valediction ceremony

2 The topics of the course included CBDT Instruction No. 3,4,7 & 8, procedure of filing of appeals, quality of appeals to be filed in ITAT and Higher Courts, framing of Question of Law. Sh. Harmeet Singh, IRS. Secretary Settlement Commission, Kolkata &Sh. Ravi Shankar (DCIT Retd.) were the faculty members. The Course schedule is annexed as Annexure B. iii) One day refresher course on Establishment & Administration for Administrative Officers/ DDOs of North West and Delhi Region on One day refresher course on Establishment & Administration for Administrative Officers/ DDOs of North West and Delhi Region was held. The total number of participants was Forty Five. In this course, the participants were given an opportunity to interact with ZAO and discuss the problems being faced by them. Participants photograph during the Lecture The Course schedule is annexed as Annexure C. iv) Hindi Karyashala was conducted on Twenty Four participants attended this Karyashala. The objective of the Karyashala was to promote the use of Hindi in official work in easy way. The topics covered were

3 ,, etc. The Course schedule is annexed as Annexure D. Participants photograph in lecture hall v) Training of Trainers Training of Trainers was conducted on participants attended this Training. The topics covered were ITD and Ask. The Course schedule is annexed as Annexure E. vi) हह द क त म ह ब ठ क द न क क त म ह आय जन ककय गय इस म क सभ अध क र य व कममच र य न भ ग ल य स ग न क ज ह 4. Training Calendar Training calendar for academic year has been finalized. A ten days Induction Course for newly promoted Inspectors is being started w.e.f Total nomination of 47 participants has been received from CCIT North West and Delhi Region. A 40 days induction course for newly promoted Income Tax Officers of North West Region and Delhi Region will

4 start from 10 th April, A copy of Calendar for Academic Year is enclosed as Annexure 'F '. 5. ACHIEVEMENTS 5.1 Result Framework Document Result Framework document for Income Tax Department for F.Y emphasizes on Excellence in Tax Payer Service as priority area. During the Annual Trainers Conference on 23 rd and 24 th February 2012, a committee was constituted under the chairmanship of the undersigned. The objective of RFD was identified and following 5 topics were determined which required completion as per deadlines:- i) Identification of training needs To be completed by 30 th June,2012 ii) Determination of Course contents and To be completed by 30 th Identification of partner Institutes. September, 2012 iii) Finalization of training calendar To be completed by 15 th Dec iv) Training of trainers. To be completed by 31 st January,2013 v) Obtaining financial sanction for To be completed by 31 st January,2013 PAN Department roll out. The information received from various DTRTIs was compiled and the task of collation of the information was successfully completed. On the basis of suggestions received from the DTRTIs, reports on these topics were prepared within the time limit prescribed and implemented accordingly. 5.2 Highlights of the courses conducted during the year i) Training at Door Steps This year, the DTRTI Chandigarh took initiative to impart training to the officers at their door steps. This resulted in better attendance and conserved our resources. A Two day specialized course on Quality Assessment was conducted for the Assessing Officers at Ludhiana, Jalandhar and Amritsar on various dates. The specific trades relating to that area were identified and lectures were delivered on those topics. Besides, technical issues/ procedures to be followed for framing quality assessments were also discussed so that an

5 assessment order could stand the test of appeal. The area-specific topics for assessment covered while training at doorsteps were:- 1. LUDHAINA:- Real Estate, Steel Industry, Hotel Industry, Hoisery. The CCIT, Ludhiana issued a letter of commendation for the same. 2. JALANDHAR:- Real Estate, Manufacturing of pipe fittings, Flour Mills and Rice Shellers, Nursing Homes and Doctors, Sports Goods 3. AMRITSAR:- Brick Kilns, Processing of Cloth Industry, Joint Venture in Contractual Cases, Manufacturing of Machines. ii) 4 days specialized course for the Investigation Wing A 4 days specialized course for all Officers of Investigation Wing, Delhi was conducted at Delhi w.e.f. 4 th June to 8 th June, 2012 on the request of Sh. K.V. Chowdary, DGIT(Inv.), Delhi. Eminent in-house speakers from all over the country were invited. The topics covered were Analysis of Tally accounts, Working of Cyber Forensic Lab including Detection of hidden entries and deleted material from computers and other devices, preparation of case for search/survey, Role of Inspectors in Search, Citizen Charter on taxpayers, Legal provisions regarding search and survey and Discussion on ITDMS. Lectures on ERP system were arranged for two days for which NIIT Faculty was invited. Our efforts were much appreciated by the DGIT. iii) One day workshop on Streamlining Procedure and Improving Quality of Appeals to be filed for the Commissioners(Administrative) A one day workshop was conducted for all the Administrative Commissioners posted at Delhi alongwith ITOs (Judicial) on Streamlining Procedure and Improving Quality of Appeals to be filed at Delhi on This being a niche course for us, the feedback has always been excellent. iv) One day training course for Addl./Jt./DDIT/ACIT posted in Central Charge Delhi At the request of CCIT (Central), a one day training course was conducted on at Delhi for Officers of Central Charge Delhi. The issues discussed were framing of assessment

6 in Search and Seizure Cases, Analysis of judicial decisions on Search and seizure Assessments and Handling of Digital Evidence. v) On the Job Training of Officers of 65 th Batch of IRS 17 Officers Trainees of 65 th batch of IRS underwent their On Job Training in two phases from to and from to The Officer Trainees had a fruitful OJT with them not only getting a feel of the Department but also understanding its organization and functions. To familiarize the officers with the functioning of the Mufassil Charge, the officer trainees were taken to Parwanoo Income Tax Office where they juxtaposed natural sightseeing alongwith learning. For the outbound activity on the weekend, the officer trainees went to Amritsar where they visited places of historical importance like the Wagah Border, Jalianwala Bagh, the Golden Temple and the Durgiana Temple etc. The officer trainees also had the privilege of calling on His Excellency Sh. Shivraj Patil, Governor, Punjab. The Governor spent more than two hours with the Probationers wherein he interacted on a one to one basis with the Officers trainees. Sh. Patil was extremely satisfied and duly impressed by their outlook on life. 5.3 Making training a wholesome experience. This year the emphasis had been on long term courses leading to imparting of core technical skills to our officers/officials. During this year, 9 long term courses for ITOs and Inspectors of North West Region and Delhi Region were conducted which included 40 days Induction Course for newly promoted ITOs, 60 days Induction Course for newly recruited Inspectors and 10 days induction course for Newly Promoted Inspectors. It may be mentioned here that 100% ITOs and Inspectors promoted in F.Y have been trained. No officer promoted in the year has been left out for training. The Induction Course for newly promoted ITOs was conducted in two batches, one from to and the other from to During this year, efforts were made to make the training a wholesome experience for newly promoted ITOs and Inspectors, to enable them to work in

7 the field. To improve the content of training a few initiatives were taken by RTI, Chandigarh, which are as under:- 1. Conduct of written examinations 2. Attachment with ITAT 3. Industrial Attachment at Amritsar and Baddi 4. Printing of Magzine Uddan by ITOs- Encouraging creativity an initiative. 5. Power Point Presentations by participants 6. Public Speaking presentation 7. Attachment of ITOs with Pegasus, Dehradun 8. Lectures in each course on Ethics and Values 9. Lectures in each course on Stress Management 10. Attachment of ITIs with Investigation Wing An objective type question paper was given to the ITOs. The ITOs were attached with the ITAT where they witnessed the proceedings first hand and interacted with the Hon ble members. Similarly, to widen their horizons and to give them a feel of a different training environment, they were attached with Pegasus Dehradun where they were given inputs in Leadership and Management. For the Inspector s courses we have introduced concepts like evaluation in the beginning and the end of the course and the module was executed keeping in mind their all round development. This included cultural programmes, public speaking, personality development etc. The content of the course was so designed that they got a lot of inputs to prepare for the Departmental Exams. It is heartening to note that 70% of the Inspectors who attended the course organized by DTRTI Chandigarh cleared the departmental inspectors exams whereas the national average of pass percentage remained at 23%. 5.4 A New Lecture Hall for RTI DTRTI Chandigarh was functioning with only one lecture hall with capacity of 50 seats. In the current year we have successfully modified our computer-lab in another building into another 50 seater lecture hall. This has helped us to carry out simultaneous courses.

8 6. Working Constraints Our biggest constraint is manpower. As against the sanctioned strength of 32, we are only an 11 member team. The non availability of a hostel is an impediment. Given the overall shortages in the Department we have put all our energies into the working of the Institute successfully. Team DTRTI, Chandigarh shall strive to keep up the momentum and continue reaching new milestones in the training sector.

9 List of Annexures Annexure A Annexure B Annexure C Annexure D Annexure E Two days Refresher/Specialized course for the Officers/Inspectors of CIT (Audit). One day work shop on Streamlining Procedure and Improving Quality of Appeals filed for DCs/ACs/ITOs and Inspectors One Day Refresher/Specialized Course on Administration and Establishment Hindi Karyashala Training of Trainers

10 Annexure A Income Tax Department Director of Income Tax, DTRTI, SCO , Sector-34-A, Chandigarh. Phone Nos: , FAX: Two days Refresher/Specialized Course on Internal Audit for the Officers/ Officials of CIT (Audit), on & of North West & Delhi Region at Lecture Hall, 5 th Floor, C.R. Building, Sector 17, Chandigarh. Course Director : Smt. Pawan Parmar Singh, Director of Income Tax Course Counselors : Sh. Rajinder Kumar Gupta, Joint Director of Income Tax Mobile No Smt. Sarita Rani, Income Tax Officer, Mobile No Smt. Neelam Sharma, Asst. Director of Income Tax Mobile No Sh. B.N. Goel, Asst. Director of Income Tax Mobile No Venue: Lecture Hall, 5 th Floor, C.R. Building, Sector 17, Chandigarh Schedule Date Time Topic Faculty am to Registration am am to Inauguration of the Course. Internal Audit Sh. Ravi Sarangal, am conducted by the IT Department, role of Internal Audit vis-à-vis revenue audit. CIT(Audit) am to am to noon noon to pm pm to pm Issues to be examined while auditing a case - Section 14A- disallowance of expenses incurred on exempted income Tea Break Issues to be examined while auditing a case pertaining to disallowances u/s 36 Section 36, 40A(3) and 40A(ia) Lunch Break Sh. Rohit Goel, CA Sh. Rohit Goel, CA

11 02.15 pm to pm pm to pm pm to pm am to am am to am to noon noon to pm pm to pm pm to pm Audit of company cases MAT provisions, AMT, Deemed dividend u/s 2(22) (e) Tea Break Landmark judgments Review/ Brain storming & library session Audit of Trusts cases Audit of Trusts cases Tea Break Lunch Break Basic concepts of Audit viz-e-viz practical problems Sh. Ajay Jain, CA Sh. Ajay Jain, CA RTI faculty Dr. Harmeet Singh, Secretary, Settlement Commission, Kolkata Dr. Harmeet Singh, Secretary, Settlement Commission, Kolkata Sh. Ravi Sarangal, Commissioner of Income Tax (Audit), Chandigarh pm to Tea Break pm pm to Ethics & Value Sh. Sanjay Kaushik pm pm Valediction Smt. Pawan Parmar Singh, DIT

12 Annexure B Govt. of India Income Tax Department Direct Taxes Regional Training Institute, SCO , Sector-34-A, Chandigarh. Phone Nos: , FAX: [email protected] SCHEDULE FOR ONE DAY WORKSHOP ON STREAMLINING PROCEDURE AND IMPROVING QUALITY OF APPEALS FILED ON AT CHANDIGARH Course Director Course Counselors Smt. Pawan Parmar Singh, Director of Income Tax Mobile Sh. Rajinder Kumar Gupta, JDIT Mobile Smt. Neelam Sharma, ADIT Mobile Sh. B.N.Goel, ITO Mobile Smt. Sarita Rani, ITO Mobile Smt. Geeta Sharma, ITO Mobile DATE TIME TOPIC Source faculty Tuesday 9.30 am to am Registration, Inauguration of the Course am to am CBDT Instruction No. 3,4,7 & 8 ; Procedure of Filing of Appeals 11.45am to noon Tea Break noon to pm CBDT Instruction No. 3,4,7 & 8 ; Procedure of Filing of Appeals pm to pm Lunch Break pm to pm Quality of Appeals in ITAT and Higher Courts: Framing of Question of Law and issues of facts - Skill Development pm to pm Tea Break Sh. Harmeet Singh, IRS. Secretary Settlement Commission, Kolkata Sh. Harmeet Singh, IRS. Secretary Settlement Commission, Kolkata Sh. Ravi Shankar (DCIT Retd.) pm to pm Quality of Appeals in ITAT and Higher Sh. Ravi Shankar (DCIT Retd.) Courts: Framing of Question of Law and issues of facts - Skill Development pm to 5.30 pm Valediction Team DTRTI

13 Annexure C Govt. of India Income Tax Department Direct Taxes Regional Training Institute, SCO , Sector-34-A, Chandigarh. Phone Nos: , FAX: [email protected] One day Refresher course on Establishment & Administration for Administrative Officers/ DDOs of North West and Delhi Region from Course Director Course Counselors Smt. Pawan Parmar Singh, Director of Income Tax Mobile Sh. Rajinder Kumar Gupta, JDIT Mobile Smt. Neelam Sharma, ADIT Mobile Sh. B.N.Goel, ITO Mobile Smt. Sarita Rani, ITO Mobile Smt. Geeta Sharma, ITO Mobile Schedule DATE TIME Topic Faculty am to am Registration, Inauguration of the Course Sh. Negi Ram (ZAO), Monday am to am Role of DDOs & ZAOs. Interaction with 11.45am to noon participants on problem faced by them. Delegation of financial power and its limitation. Tea Break noon to pm GFR-2005, New purchase procedure, Common pm to pm Lunch Break GFR Rule used in official work pm to pm Medical Claim, leave rule contingent charges etc pm to pm Tea Break Chandigarh Sh. Negi Ram (ZAO), Chandigarh Sh. Negi Ram (ZAO), Chandigarh Sh. Madan Lal (ZAO), Panchkula pm to pm Personal Claim LTC, TA, Pay fixation etc. Sh. Negi Ram (ZAO), Chandigarh pm to 5.30 pm Valediction Team, DTRTI

14 Annexure D Govt. of India Income Tax Department Direct Taxes Regional Training Institute, SCO , Sector-34-A, Chandigarh. Phone Nos: , FAX: [email protected] : :, : / ( ) ( ) ( )

15 Annexure E Govt. of India Income Tax Department Direct Taxes Regional Training Institute, SCO , Sector-34-A, Chandigarh. Phone Nos: , FAX: [email protected] ONE DAY SEMINAR ON TRAINER S TRAINING (TOT) FOR FACULTY MEMBERS OF DTRTI CHANDIGARH AND MSTUS DELHI & PATIALA ON Course Director Course Counselors Smt. Pawan Parmar Singh, Director of Income Tax Mobile Sh. Rajinder Kumar Gupta, JDIT Mobile Smt. Neelam Sharma, ADIT Mobile Sh. B.N.Goel, ITO Mobile Smt. Sarita Rani, ITO Mobile Venue: DTRTI SCO , Lecture Hall, 4 th Floor Sector 34-A, Chandigarh. DATE TIME TOPIC Source faculty Tuesday am to am am to am Ambit & Scope of Training Tea Break Sh. R.K. Gupta, JDIT, DTRTI, Chandigarh am to Presentation Techniques & Skill Sh. B.N. Geel pm pm to Lunch Break pm pm to Communication Proficiency Sh. Dhruv Narayan pm pm to Tea Break pm pm to ASK, AST, CPC. Sh. Dhruv Narayan pm pm Valediction Team DTRTI