Transfer/postings of IT Inspectors. - Income Tax - 1909/1993

INSTRUCTION NO. 1909/1993 Dated: August 25, 1993 Section(s) Referred: 133B Statute: Income - Tax Act, 1961 Reference may kindly be made to decisions taken in board meeting no.12/93 held on 5-7-93(F.No.396/1/93-ITCC dated 16th July,1993). 2. It was decided by the board that 85% of the Income-tax Inspectors performing survey work under DsIT (Investigation) and stationed with them will be shifted to the charges of CCsIT/CsIT. The CCs and CsIT will post these Inspectors with the Range DCs exclusively for the purpose of survey and collection of information in their territorial jurisdiction. These inspectors should be assigned physical territories coming within the jurisdiction of range DCs and should be made accountable for survey and other information pertaining to the assessees of that area. Ordinarily they shall not be shifted from that area before completion of a two year period. Shifting/transfer can also be made on administrative grounds. The remaining Inspectors (15%) with the DsIT (Inv) shall continue to look after C.I.B. work. The services of these Inspectors shall be placed at the disposal of DsIT (Inv) as and when required for search purposes without question. 3. In the Bangalore conference the chairman stated that depending upon local conditions the Investigation wings may retain Inspectors upto 25% of the existing strength in survey wing and transfer the rest of the Inspectors to CsIT. 4. A number of doubts were raised regarding the term Existing strength in survey wing and whether I.T.O.s(Survey) will continue to function under the DsG.I.T.(Inv). It is clarified as under:- i. DsGIT (Inv) ITIs out of the sanctioned strength of survey inspection as in 1986 and thereafter with the DsIT (Inv). ii. The ITOs (Survey) in city charges will continue to function under the DsGIT (Inv). For Moffusil charges/stations separate communication will follow. 5. Necessary steps may kindly be taken to implement these decisions immediately.