Instructions regarding sharing of information between officers of Large Taxpayer Units (LTUs) - Regarding - Central Excise - 886/6/2009-CX

Circular No. 886/6/2009-CX. Dated 1-5-2009 F.No. 201/19/2007-CX-6 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Instructions regarding sharing of information between officers of Large Taxpayer Units (LTUs) - Regarding. As you are aware, one of the aims of creating LTUs was to harness the synergy between Direct and Indirect tax departments and provide for seamless sharing of information between CBDT and CBEC. Therefore, it is important that officers of both the departments have access to all the information pertaining to large taxpayers. 2. The matter has been examined by CBEC and CBDT. It has been decided to implement the following measures for sharing of information between officers of both the departments : (i) Sharing of Information : The ideal situation is to allow access to the electronic database of both departments for units working under LTU to the officers of the other department by providing password to selected officers. However, this process may take time. Therefore, as an interim measure, the copies of Returns (like income tax return, TDS return, Annual Financial Returns filed with the Excise dept.) in electronic media should be made available to the other department for all units working under the LTU in an office; (ii) Similarly, both the departments should regularly supply various other information such as audit objections, details of cases detected, copy of the assessment orders, etc., regarding the large taxpayers to the officers of the other department; (iii) In order to understand legal framework and working of both the departments, it is utmost necessary that officers of the other department should also be associated with the assessment and audit works (which is somewhat equivalent to assessment work in excise/service tax). Therefore, while carrying out audit by excise officers, the officers from Income tax department should be associated in the audit visits and during Desk Reviews also. Similarly, officers from the Excise department should be associated while carrying out assessment work by the Income Tax department. The above mentioned measures would definitely help the officers from both the departments and it would be beneficial to the taxpayers also, as they would not be required to explain the same issue separately to both the departments. The instructions must be complied with in totality and senior officers at the level of Chief Commissioner and Commissioner should regularly hold meetings with all the officers from both the departments to ensure sharing of information is carried out in its true spirit. 3. The field formations may be suitably informed. 4. This issues with the approval of Chairman-CBEC and CBDT. 5. Hindi version will follow.