Modifications to the Instruction No. 6/2016 for engagement of Special Public Prosecutors (SPPs) to re present the Income Tax Department before Courts of Session and its subordinate courts- Reg. - Income Tax - F. No. 279/Misc/M-77/2011-ITJ

F. No. 279/Misc/M-77/2011-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (A J Division) ****** New Delhi, the 18 th October, 2016 To, All Principal Chief Commissioners of Income Tax. Madam/Sir, Sub:- Modifications to the Instruction No. 6/2016 for engagement of Special Public Prosecutors (SPPs) to re present the Income Tax Department before Courts of Session and its subordinate courts- Reg. Ref:- CBDT Instruction No. 6/2016 dated 7 th September 2016. **** Kindly refer to the above. 2. Instruction No. 6 /2016 of CBDT (hereinafter Instruction ) has revised the guidelines for engagement of Special Public Prosecutors(SPPs) to represent the Income Tax Department before various courts in supersession of the earlier Instruction No. 1880 / 1991 and Instruction No. 1925/1995 of the CBDT on the subject . Suggestions have been received from various authorities for modifications to the Instruction. 3. In this regard, after considering the suggestions received, the following modifications are hereby made to the Part B (Bill for appearance etc .,) of the Proforma P4 of the Instruction , by adding the rows 7, 8 9 . The Part B of the Proforma P4 of the Instruction after modification is as fallows: Part B (Bill for appear ance etc .) , as applicabl e ( Amount in Rs .) 1. Substantial and effective hearing (Whether Connected case - Yes / No) 2. Non -effective hearing 3. Conference fees 4. Clerkage @ 10% 5. Out of pocket expenses (particulars to be given ) 6. For performing duties outside headquarters (as per para 3.4) 7. Dat e of Judgement. 8. Date of furnishing t he certified copy of th e judgement to the office concerned . 9. Deduct 20% of (1. + 2 .) above, if date at (8.) is more than 10 days (excluding the time taken by the courts) from the date at (7.) Total 4. These modifications may be brought to the notice of all the officers concerned. 5. Hindi version of this will follow. ( K. V amsi Kr ishn a ) ACIT (OSD) (ITJ-II) Tel : 26882637