F.No.500/33/2017-FTD.I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(Foreign Tax and Tax Research-I)

New Delhi, dated the 18th April, 2019

Subject: Public Consultation on the proposal for amendment of Rules for Profit attribution to Permanent Establishment-reg.

Taxation of non-residents in India is governed by the provisions of the Income-tax Act, 1961 (“the Act”) and the provisions of the Double Taxation Avoidance Agreement(s) [DTAA(s)] concluded or adopted by the central government under the ‘X’ wers conferred under Section 90 or 90A of the Act, respectively. Under the Act, the income tax is charged for the assessment year in respect of the total income of the previous year of every-person. In respect of a who is a non-resident, the total income includes all income from whatever source derived which is received or deemed to be received or accrues or arises or deemed to accrue or arise in India. The incomes that shall be deemed to accrue or arise in India are specified in Section 9 of the Act which. inter alia, provides that all income accruing or arising whether directly or indirectly, through or from any business connection in India shall be deemed to accrue or arise in India. However, in cases where a DTAA is also applicable, taxes on business income of a non-resident can be levied to the extent the same is permissible under such agreement. Thus, business income of a non- resident can be taxed in India if it satisfies the requisite thresholds provided under the Act as well as the threshold provided in the applicable tax treaty, by a concept of Permanent Establishment (PE). which is defined in Article 5 of Model Tax Conventions and tax treaties.

Under Article 7 in the Indian treaties, profits are to attributed to the PE as if it were a distinct and separate entity on the basis of the accounts of the PE and where such accounts are not available to enable determination of profits attributable to the PE, the profits attributable to the PE can be determined under the domestic laws. For the application of this method, the Assessing Officer in India can resort to Rule 10 of Income- tax Rules, 1962.

Recognizing the significance of issues relating to attribution of profits to a permanent establishment as well as the need to bring greater clarity and predictability in the applicable tax regime, a Committee was formed to examine the existing scheme of profit attribution to PE under Article 7 of DTAAs and recommend changes in Rule 10 of the Income-tax Rules. The Committee has submitted its report (enclosed herewith) and it has been decided to seek stakeholder’s comments on the Report of the committee.

In this regard, suggestions/comments of the stakeholders and the general public are invited on the following question:

a. What are your views on the recommendations of the Committee as contained in Section 11 of the Report? In answering this question please consider the objectives and policy rationale behind the change which have been elaborated in detail in the Report.

Comments and suggestions may sent electronically (in word format) at
usfttr-1@gov.in within 30 days of the publication of this the email address
document on website of the Income Tax Department

(www.incometaxindia.gov.in).
(Deepak Kapoor)
Under Secretary
Foreign Tax & Tax Research Division
Central Board of Direct Taxes

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OA No.1707/2016 filed by Shri R.K.Tripathi & Ors. Vs. UOI & Ors. before Hobble CAT PB, New Delhi – for grant of non-functional Grade Pay of Rs.5400/- in PB-2 to those Inspectors who were granted Grade Pay of Rs.4800/- due to ACP / MACP Scheme

Most Immediate
Court Matter
By FAX/Speed post

F.No.A-23011/62/2016-Ad.IIA
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

North Block,New Delhi.
Dated 6th December,2018

To,
Director General
Directorate of Human Resource Development(HRM),
Customs & Central Excise,507,Deep Shikha,
Rajendra Place,New Delhi-110 008

Subject: OA No. 1707/2016 filed by Shri R.K. Tripathi & Ors before Hon’ble CAT PB,New Delhi for grant of non-functional Grade pay of Rs. 5400/- in PB-2 to those Inspectors who were granted Grade Pay of Rs. 4800/-due to ACP/MACP Scheme

Sir,
I am directed to say that as per extant instructions,non functional Grade pay of Rs.5400 in PB-2 (per-revised) is granted to those Superintendents/ Appraisers who have completed 4 years who was granted Grade pay of Rs. 4800/- Shri M.Subramaniam,the then Inspector who was granted Grade pay of Rs. 4800/-due to ACP scheme, got favorable judgment from the Hon’ble Supreme Court.Review Petition in the said case was also dismissed by the Hon’ble Supreme Court.

2.Consequent upon dismissal of Civil Appeal No.8883/2011 and Review Petition in Civil Appeal filed by UOI by Hon’ble Supreme Court,the judgement of Hon’ble High Court of Madras in M. Subramaniam has been implemented in consulation with D/o Expenditure.

3.Keeping in view a number of similar court cases in different Benches of CAT/Court being decided by CAT/High Court, in favour of petitioners,the matter was examined in the Board and a proposal was referred to D/o Expenditure tp consider extension of the direction of the Hon’ble Court in M.Subramaniam,to all similarly placed officers.Deptt.Of Expenditure vide note dated 12.11.2018 examined the matterand sought following clarifications:-

(i) How many individuals of which posts have been allowed the benefit so far?
(ii) How many similarly placed persons are to be covered in the benefit?
(iii) Whether the similarly placed persons are holder of the same post which was held by the individuals covered in the SLP?
(iv) The financial implications on the befit already allowed and the estimated financial implication on the similarly placed employees?

4.The details sought by D/o Expenditure vide note dated 12.11.2108 needs to be compiled from the Zonal Commissionerates. You are requested to kindly obtain the details/information on the points mentioned above from Zonal Commissionerate, compile it and furnish the same to the Board for taking up the matter with D/o Expenditure. Since a number of court cases are pending in CAT/High Court, it is requested to expedite this exercise and detail/information be made available to the Board, by 20.12.2018.

Yours faithfully,
sd/-
(M.K.Gupta)
Under Secretary to the Government of India

Source: Confederation

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F.No. 225/117/2013/ITA.II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North-Block, ITA.II Division
New Delhi, the 31st of July, 2013

Order under Section 119 of the Income-tax Act. 1961

The Central Board of Direct Taxes, in exercise of powers conferred under section 119 of the Income-tax Act, 1961, hereby extends the ‘due-date’ for filing Returns of Income from 31st July, 2013 to 5th August, 2013.

sd/-
(Rohit Garg)
Deputy-Secretary to Government of India

Source: incometaxindia.gov.in

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First they made it compulsory for businesses to e-file their tax returns. Then they made it mandatory for taxpayers with incomes of over 10 lakh to take the online route. This year, the income tax authorities have cast a wider net and made e-filing compulsory if your taxable income is above 5 lakh a year.

The lowered threshold represents one of the key changes in the tax filing rules this year. Some of these are mere tweaks, such as mentioning your bank’s IFSC number, instead of the MICR code, in the return. However, some of these variations are tectonic, such as the mandatory e-filing for incomes above 5 lakh a year. In the following pages, ET Wealth explains the new rules and how they will affect the way you file your tax return this year.

E-filing tax returns

The change has spawned a massive opportunity for tax e-filing portals. These websites charge individual taxpayers between 200 and 4,000 for uploading their tax returns. You can also do it for free on the official website of the Income Tax Department. However, private tax filing portals hand-hold the taxpayer through the process. They guide you while filling the form and even correct you if you make a mistake.

Filing tax returns online is easy. The average taxpayer won’t take more than 30-40 minutes to enter all the details and upload the return. However, the average taxpayer also harbours several misconceptions about e-filing . Tax returns are picked up for scrutiny through a computer assisted selection procedure that has no human intervention. If the computer detects certain discrepancies in the return, it raises the red flag and the individual gets a notice. In fact, there is a greater probability that a return filed offline will get picked up for scrutiny . The information in your physical return is ultimately fed to the computer by operators. A typing error at this stage can introduce a discrepancy in the return, leading to a notice being sent to you.

This problem can be avoided when you file online because the chances of going wrong are lesser. The e-filing portals further reduce the risk of errors by calculating the tax as you fill in the form. Some e-filing companies , such as Taxspanner, even verify your return for a small fee. If you are ready to shell out 200, the portal will check if you have entered correct information and alert you when you are going wrong. Tax professionals go through your return form, tallying the numbers and cross-checking the information before it is uploaded.

Choose the right form

The online filing data reveals that more than 32% of the 2 crore individual taxpayers used the basic ITR 1, also known as Sahaj, to file their returns last year. Only 11% used the more complicated ITR 2. These statistics indicate that a lot of taxpayers who should have used ITR 2 filed their returns using the simpler Sahaj form. The income level does not matter; what is important is the source of income. For instance , if one had made capital gains or earned rent from more than one house, he should have used ITR 2.

If you have not filed your return for last year as well, you can do so now. A return filed after the due date is a delayed return. If you file your delayed return before you get a notice, you have a better chance of getting away lightly. The taxman will not take you to task for not filing your returns, just give you a mild rap for waking up late.

Automatic choice for e-filers

For some online tax filers, choosing the right form is not an issue. “A taxpayer has to just enter what he has earned under different heads of income and the portal automatically chooses the applicable form,” says Sudhir Kaushik, co-founder and CFO of Taxspanner.com. For instance, if the person has only income from salary and no exempt income, his return will be filed using ITR 1, but if he made some capital gains, has rental income from more than one house or his exempt income exceeds 5,000, ITR 2 will have to be used.

However, taxpayers who upload their returns through the official Income Tax Department website will have to be more careful about the form they use. Delhi-based Kuldip Kaushik used the ITR 1 last year, but since he had dividend income of over 5,000 for the year 2012-13 , he will have to use ITR 2 this year.

If a taxpayer uses the wrong form and the mistake is discovered by the tax authorities, the return may be rejected . Every year, thousands of defective returns are sent back to taxpayers. A defective return is not an earth shattering matter. If you get a notice, you will have to file a revised return within 15 days. If you meet the deadline, the return is treated as valid. Get delayed and your return will become invalid and you will have to file afresh.

“If you discover on your own that you have made a mistake in the return or used the incorrect form, you can file a revised return to rectify the mistake ,” says Vineet Agrawal, director KPMG. Your new return will overule the previous one if the assessment has not been completed.

Check your TDS details

Before you sit down to file your returns this year, spend a few minutes to check whether the tax you paid for last year has been correctly credited to your name. The Form 26AS has details of the tax deducted on behalf of the taxpayer and can be easily checked online. Noida-based Brijendra Singh wishes he had done so last year. The former army officer got a tax notice because of a clerical error by his bank. The TDS paid on his income from fixed deposits was credited to another PAN by mistake. Though he was eventually given credit for his TDS, Singh is not taking any chances this year. He has diligently matched all his TDS details with his Form 26AS online.

Checking your tax credit details online is child’s play if you have a Net banking account with any of the 35 banks that offer this facility. Otherwise you can go to the official website of the Income Tax Department and click on ‘View Your Tax Credit’ . First-time users will have to register but it takes less than five minutes before you can log on and view your details. “It is necessary that taxpayers check their TDS when they file their returns,” says Kuldip Kumar of PwC.

Forms seek more information

If salaried people are feeling jittery about using the more detailed ITR 2, imagine what partners in firms and businessmen are going though. In an attempt to dig deeper for undisclosed income, the government has made it mandatory for partners, professionals and businessmen with an income of over 25 lakh to furnish details of their assets and liabilities. There is a new ‘Schedule AL’ in the ITR 3 and ITR 4. If the taxpayer’s income exceeds 25 lakh during the year, he will have to declare his assets and liabilities.

Source: http:timesofindia.indiatimes.com

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No.19/3/2013-CS-I(P)
Government of India
Ministry of Personnel, Public Grievances and Pensions
(Department of Personnel & Training)

Lok Nayak Bhawan, New Delhi -110003
July 25, 2013.

OFFICE MEMORANDUM

Subject: Third Cadre Review of the Central Secretariat Service (CSS)- suggestions/inputs of the Ministries/Departments/Organisations participating in CSS.

The undersigned directed to refer to this Ministry’s O.M. of even number dated 6th June, 2013 on the subject mentioned above (copy enclosed) and to say that it has been decided to seek additional information from the Ministries/Departments as in the attached proforma.

2. All the Ministries/Departments/Organisations participating in CSS are, therefore, requested to furnish desired information in the format circulated earlier and also the additional information in the proforma now being circulated at the earliest latest by 14th August, 2013 with the approval of the Secretary concerned.

sd/-
(Utkararsh R Tiwaari)
Director

DEPARTMENT OF PERSONNEL AND TRAINING
ADDITIONAL INFORMATION FOR CADRE REVIEW OF THE CENTRAL SECRETARIAT SERVICE

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F.No. HRD/CM/102/3/2009-10-110167(PT)
Government of India/Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, the July 23, 2013

OFFICE MEMORANDUM

Sub:-Upgradation of the posts of Chief Commissioners and Directors General of Income Tax from HAG to HAG+-reg.

In accordance with the approval of the Cabinet conveyed vide Cabinet Secretariat letter No.20/CM/2013(i) (Case No.165/20/2013) dated 27th May, 2013, read with the sanction order of even number dated July 19, 2013 the posts of Chief Commissioners of Income Tax stand upgraded from HAG Scale of Rs.67,000-79,000/ to HAG+Scale of Rs.75,500-80 000/-w.e.f. 23.05.2013.

The pay of the officers holding the posts of Chief Commissioners of Income Tax/Directors General of Income Tax shall be regulated in terms of FR 23 of FRSR (General Rules).

This issues with the approval of the Finance Minister.

sd/-
(M.S.Sharma)
Dy. Secretary Ad-VII

Source: http://irsofficersonline.gov.in
[http://irsofficersonline.gov.in/Documents/OfficalCommunique/17232013120614.pdf]
Media Report in this regard by Times of India:-

Top IRS officers to get fixed pay scale of Rs 80,000 per month

Top income tax sleuths will now get a fixed pay scale of Rs 80,000 per month on par with secretaries in the Union government and police chiefs.

The proposal, approving the enhanced salary for chief commissioners (CCs) and directors general (DGs) of income tax, was in-principle cleared by the Union Cabinet in May when it also put its stamp of approval on the much awaited cadre restructuring of the income tax department.

“The decision to upgrade the salaries of these senior ranking officers from Rs 67,000-79,000 to Rs 75,500-80,000 was made by the government on July 19 and it will come into force from today,” a top Revenue department officer said.

This is the first time Indian Revenue Service (IRS) officers have been sanctioned the apex grade of salary and these I-T officers will now be getting equivalent pay on par with secretaries to the government and directors general of police, the officer said.

A total of 116 CCs and DGs of the tax department will get benefit of this decision who are tasked to collect revenue under the direct taxes category.

The government recently sanctioned a large-scale cadre restructuring of the I-T department and created 20,751 posts, in various ranks, in the I-T department.

According to the new blueprint of the I-T in this regard, the number of assessment units of the department would be “increased by 1,080 from 3,420 to 4,500 for strengthening the tax administration”.

This step is expected to “bring additional revenue of Rs 25,756.04 crore per annum against an expenditure of Rs 449.71 crore per annum”, the new blueprint says.

“The primary objective of the strengthening/restructuring exercise (of the I-T department) is to improve the efficiency of the I-T department, maximize revenue collection and provide better services to the taxpayers, apart from improving career prospects of the employees,” the blueprint, also called the vision document, says.

Source: http://timesofindia.indiatimes.com

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Press Information Bureau
Government of India
Ministry of Finance

22-July-2013 18:22 IST

Special IT Return Receipt Counters for Salaried Tax Payers With Income Upto Rs. 5 Lakh

The CBDT has, vide notification dated 1-05-2013, made E-filing of Return compulsory for Assessment Year 2013-14 for persons having total assessable income exceeding Five lakh rupees.

The CBDT vide its earlier notifications had exempted salaried employees having total income upto Rs. 5 lakhs including income from other sources upto Rs. 10,000/- from the requirement of filing return of income for assessment year 2011-12 and 2012-13 respectively. The exemption was available only for the assessment year 2011-12 and 2012-13. The exemption was giving considering ‘paper filing of returns’ and their ‘processing through manual entry’ on system.

However, this year the facility for online filing of returns has been made user-friendly with the advantage of pre-filled return forms. These E-filed forms also get electronically processed at the central processing centre in a speedy manner. Hence, the exemption provided during the last two years is not being extended for assessment year 2013-14. Taxpayers are encouraged to file their returns electronically. E-filing is an easy, fast and secure method of filing of income tax return. Moreover, Digital signature is not mandatory for these taxpayers and they can transmit the data in the return electronically by downloading ITRs, or by online filing and thereafter submit the verification of the return in From ITR-V acknowledgement after signature to Central Processing Centre. The processing for E-filed returns is faster.

From 25th July to 31st July 2013 (Except 27th and 28th July being holidays), Special Return Receipt Counters (FOR SALARIED TAX PAYERS) will operate at Pratayakshar Bhawan, Civic Centre, Minto Road, New Delhi this year. (Instead of Pragati Maidan and Mayur Bhavan as were done in the past).

The special counters have been set up jurisdiction wise as follows:

• For CIT-XIV Charge (Govt. Salary) at ‘B’ Block, Ground Floor in Civil Centre,

• For CIV-XV Charge (PSUs/Schools/Colleges/Bank Salary) at ‘C’ Block, Ground Floor in Civic Centre,

• For CIT-XVI Charge (Private Salary) at ‘C’ Block, Ground Floor in Civil Centre,

• In addition special counters separately will function at ‘B’ and ‘C’ Block in Civic Centre for Senior Citizens and Differently abled persons.

As Returns of Income above Rs. 5 lakhs have to be e-filed online mandatorily, the same will not be received at any of these special counters. Only paper return of income upto 5 lakhs can be filed at these counters. Other facilities like Helpdesk, Tax Return Preparers (TRPs), UTI/NSDL counters, Bank, tax payment facility, PAN facilitation counter etc. Will be also available at Civic Centre, New Delhi during the same period.

Source: http://90paisa.blogspot.in

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F.No.HRD/CM/102/3/2009-10/110167
Government of India/Ministry of Finance
Department. of Revenue
Central Board of Direct Taxes

New Delhi, the July 19, 2013

SANCTION ORDER FOR CREATION OF POSTS

Subject: Additional Manpower for grades other than the Indian Revenue Service in the Income Tax Department.

In accordance with the approval of the Cabinet conveyed vide Cabinet Secretariat U.O. No.20/CM/2013 (Case No.165/20/2013) dated the May 27th 2013 following additional posts in various cadres in the Income Tax Department other than the Indian Revenue Service as indicated in the table below are hereby created with effect from 22 5.2013:

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F.No.HRD/CM/102/3/2009-10/110167
Government of India/Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, the July 19, 2013

SANCTION ORDER FOR CREATION OF POSTS

Subject: Additional Manpower for the Indian Revenue Service in the Income Tax Department.

In accordance with the approval of the Cabinet conveyed vide Cabinet Secretariat U.0. No 20/CM/2013 (Case No.165/20/2013) dated the May 27, 2013 following additional posts in various grades of the Indian Revenue Service as indicated in column 5 of the table below are hereby created with effect from 23.5.2013.

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SB ORDER NO. 10/2013

F. No.107-02/2007-SB
Government of India
Ministry of Communications & IT
Department of Posts

Dak Bhawan, Sansad Marg,
New Delhi-110001
Date : 09.07.2013

To
All Heads of Circles
Addl. Director General, APS, New Delhi.

Subject : Deduction of TDS at the time payment of quarterly interest from SCSS accounts, withdrawal from NSS-87 accounts, Payment of Commission to Agents and issue of TDS Certificate in Form I6A.

Sir / Madam,
The undersigned is directed to refer to this office letter of even number dated 21.9.2010 (SB Order No.20/2010) vide which a detailed procedure on provisions of deduction of TDS under different sections of IT Act pertaining to Small Savings Schemes and issue of TDS Certificate in Form 16A was circulated.

2.This office is receiving number of complaints from many depositors and agents regarding mismatch of details of TDS shown in TDS Certificates issued by Post Offices and amount of TDS shown in the Income Tax Web Site in 26AS against their PAN resulting in non refund of TDS where due.

3. It is obligatory under the law for the Post Offices to follow latest amendments and notifications issued by Central Board of Direct Taxes (CBDT) which are uploaded on the Income Tax Department web site www.incometaxindia.gov.in . As per Income Tax Act and Rules, TDS certificate for other than salary is to be issued to depositors/agents in Form 16A on quarterly basis within 15 days of filing TDS return by DDSs in Post Offices, failing which a penalty of Rs.100/- per day can be imposed on the DDO. Procedure for filing eTDS return and generation of Form l6A from TDS Reconciliation Analysis and Correction Enabling System” or https://www.tdscpc.gov.in (which is called TRACES Portal) previously called TIN website, is enclosed for ready reference.

4. All Circles/ Regions should nominate one nodal officer not below the rank of AD to go through this website regularly and update the Divisions and other independent units about any change in the Income Tax provisions, who in turn, should update the Post Offices under their jurisdiction and ensure that Form 16A is generated by IIPOs within the prescribed period i.e within 15 days of filing of eTDS quarterly return (circulated vide SB Order No.20/2010) and also monitor/ensure the quarterly return is tiled after close of each quarter 30th June/30th September 3lst December/31st March. Form 16A, relating to transactions of SOs should be sent to respective SOs for delivery to the depositors/agents. A notice in this regard may be displaced in the Post Offices for information of depositors/agents. If any depositor/agent fails to collect Form I6A within 15 days of generation of Form l6A or placing notice on the notice board, it may he sent to his/her latest address by ordinary post All other provisions regarding rates of TDS applicable under different sections of IT Act circulated vide SB Order No.20/2010 stands unchanged.

5. This issues with the approval of Member (Tech.)

Yours faithfully,
sd/-
(V.K.Mohan)
ADG (FS-II)

Procedure for filing eTDS return and issue of TDS Certificates in Form 16A

1. As per Circular No. 01/2012 dated 9.4.2012 issued by CBDT, Section 203 of the Income-tax Act 1961 (“the Act”) read with the Rule 31 of the Income-tax Rules 1962 (“the Rules”) stipulates furnishing of certificate of tax deduction at source (TDS) by the deductor to the deductee specifying therein the prescribed particulars such as amount of TDS, valid permanent account number (PAN) of the deductee, tax deduction and collection account number (TAN) of the deductor, etc. The relevant form for such TDS certificate is Form No.16 for Salary and 16A for non-salary deductions. TDS certificate in Form No.16 is to be issued annually whereas TDS certificate in Form No.16A is to he issued quarterly.

2 In case of TDS collected from SCSS/NSS-87 depositors and SAS/MPKBY/PPF/Agents, ‘TDS Certificate is required to be issued in Form No16A on quarterly basis. From 1.4.2012, it is mandatory for all deductors who have been issued TAN number to issue TDS certificate in form No.16A after generating and downloading the same from “TDS Reconciliation Analysis and Correction Enabling System” or (https://www.tdscpc.gov.in) (which is called TRACES Portal) previously called / TIN website. This is possible only if full detail of TDS collection made at IIO (including SOs in jurisdiction) is entered in eTDS monthly return in Form 24G as well as TDS quarterly return in Form 26Q is filed by DDo i.e. Postmaster of HPO. Detailed guidelines on filing of eTDS return may be seen from CBDT Circular No 08/2012 dated 5.10.2012 available on its website.

3 From the period 1.4.2012 onwards, all DDOs having allotted TIN number should file eTDS returns on monthly as well as quarterly basis in prescribed formats i.e 24G and 26Q and generate TDS certificates in Form 16A from “TDS Reconciliation Analysis and Correction Enabling System” (called TRACES Portal) or (https://www.tdscpc.gov.in) which was previously called TIN website.

Source : www.indiapost.gov.in
[http://www.indiapost.gov.in/DOP/Pdf%5CCirculars%5C107-02-2007-sbdtd09July2013.pdf]

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