Printing of directories. - Income Tax - 459/CBDT

INSTRUCTION NO. 459/CBDT Dated: September 27, 1972 In order to provide a handy compendium of the names, addresses and Permanent Account Numbers (including the jurisdiction code) of all the taxpayers in the country, it has been decided to bring out directories of taxpayers falling in each Commissioner's charge. The multiple city charges will be regarded as one charge for this purpose. The first set of directories will reflect the position as on 1st October, 1972 in respect of some charges and as on 1st January, 1973 in respect of the other charges. This has been done because the printing of all the directories is expected to be spread over a period of about eight months. 2. After the printing of the initial directories, it is proposed to bring out quarterly addenda in respect of each charge. These addenda will show the particulars of assessees whose names may have been added to or deleted from the GIR during the relevant quarter and the changes in their jurisdiction code due to transfer or any other reason. These quarterly addenda will be commulative so that when the addendum for a particular quarter becomes available, the one for the preceding quarter can be discarded. In order, therefore, to locate a taxpayer, all that will be necessary at any point of time will be to see the main directory and the addendum for the last quarter. If any changes have taken place after the date of the last available addendum, a reference will have to be made to the current Card Index (vide Annexure 'E' to Board's letter No. 422/22/71-O P dated 5-6-1972). 3. Each Income-tax District/Circle and I.A.C's office in a Commissioner's charge will be provided with one set of directories and addenda relating to that charge. In addition, one set of directions and addenda relating to other Commissioner's charge will also be made available to each I.A.C's office. In city charges where there are more than one I.A.C., it may not be necessary to supply each I.A.C. with such directories and addenda; only a few copies should do and the exact number of copies to be distributed for this purpose will be decided later. Similarly, each Commissioner's office will have a set of directories and addenda relating to its own charge as well as all other Commissioners' charges. 4. These directories and addenda will thus provide a very handy source of information as regards all the taxpayers in the country and their jurisdiction at any particular point of time. This should be a great facility for finding out whether any person is an existing assessee or not and for all inter-communication between the various officers of the Department whenever any information in respect of a taxpayer in the country is required by an Income-tax Officer from, or is to be sent to another I.T. Officer, thereby providing a useful aid to our efforts for combating tax evasion. It should also facilitate the carrying out of survey operations from time to time. 5. With the publication of these directories there will be no need to maintain Card Indexes for all the taxpayers in the country as on 1-4-1972 which would have otherwise been necessary as a result of the introduction of the system of Permanent Account Numbers. Such card indexes will be necessary only for the assessees whose names are added to the G.I.R. after 31-3-1972, instructions for which purpose have already been issued. 6. It is proposed to engage M/s Tata Consultancy Services, Bombay (TCS) for the compilation and printing of these directories. For feeding the relevant information to TCS, it is proposed to set up a cell (hereinafter referred to as the Directory Cell) at Bombay under the charge of C.I.T. Bombay City I. This Cell will handle all the work relating to the receipt of the required information from other Commissioner's charges, verification and collation thereof and all other necessary liaison work with TCS. 7. The Directories relating to the Commissioners charges mentioned in Group 'A' of Annexure-I will show the position of assessees as on 1-10-1972 whereas the directories for the Commissioners' charges mentioned in Group 'B' will show the position as on 1-1-1973. 8. The instructions contained hereafter relate to the work to be done for the initial preparation of the main Directories. Instructions regarding the work to be done in relation to quarterly addenda will be issued in due course. 9. (i) The ITOs in the Commissioner charges mentioned in Group 'A' in Annexure-I will prepare, in triplicate, a list of 'representative assessees', as on 1-10-1972 in the form given in Annexure-II and III respectively. These lists should contain particulars of all assessees (including gift-tax and wealth-tax assessees) who have been allotted Permanent Account Numbers. The Asst. Controllers of Estate Duty should also prepare similar lists of cases in their jurisdiction. (ii) The lists of assessees can be prepared from the GIRs in the order in which name appear therein. (iii) The lists must be typed and not hand-written. The names and addresses of the assessees should be accommodated, as far as possible, in not more than four horizontal lines in the relevant columns. (iv) While writing the names of representative assessees, the name and address of the representative assessees should come first to be followed in brackets by a description of his representative capacity and the name and address of the person represented. For example, if Sri Ram Kumar is being assessed as a representative assessee in his capacity as an agent for a non-resident individual Mr.H. Smith, the name of the 'assessee' should be described as under:- Shri Ram Kumar, 20, Chandni Chowk, Delhi. (as Agent to Mr. H. Smith, 20, Brent Street, London). (v) Lists of assessees should be prepared in batches, each batch containing particulars of approximately 100 assessees. The lists of 'representative assessees' should be batched separately and placed below the lists of 'other assessees'. The serial number to be given in Col. 1 in the various batches of the lists relating to particular I.T.O will, however, be continuous from one batch to the next, in respect of all batches relating to representative assessees as well as other assessees. Each batch will have a covering Batch Control Slip in the form given in Annexure-IV which should be tied securely to the batch. (vi) All the batches relating to an ITO's charge should be put together and two copies thereof sent to the C.I.T. by 1-11-1972 alongwith a covering letter showing the total number of batches sent and the total number of assessees covered by the batches, separately for (a) representative assessees and (b) other assessees. (vii) Each ITO (Admn)/Charge I.T.O. should ensure that the batches relating to all ITOs in his District/Circle are sent to the CIT by the due date. (viii) The ITOs in Central charges located at a place different from the place where the concerned Commissioner (Central) is located, should send lists of assessees to the territorial Commissioner. For example, I.T.O. (Central), Ahmedabad should send the lists of assessees to CIT, Ahmedabad and not to C.I.T. (Central), Bombay. 10. (i) On receipt of the batches from the ITOs, the Commissioner's office will arrange them according to each District/Circle. Within each District/Circle, the batches should be arranged ITO wise. Thereafter, the Commissioner's Office will serially number the batches in a running order in the box provided in the top right hand corner of the form given in Annexure-IV. The importance of the serial number given to each batch by the Commissioner's office at this stage is that it will provide a unique identifying number to each batch so as to ensure that any particular batch can be easily retrieved whenever a reference to that particular batch is subsequently required for any purpose. (ii) The Commissioner's office will ensure that complete lists of assessees have been received from all the I.T.Os/Asst. Controllers of Estate Duty in the charge. A Control Statement in the form given in Annexure-V should then be prepared in triplicate. One copy of all the batched lists (along with the Batch Control Slips securely tied to each relevant batch) received from the ITOs in the charge should be sent with the Control Statement referred to above/only the Control Statement (without the lists of assessees) should be sent to the Directorate of O. .M. Services, Room No. 202, Indraprastha Bhavan, New Delhi for information. 11. A similar procedure will be followed by the ITOs and Commissioners mentioned in Group 'B' in Annexure-1 in respect of assessees as on 1-1-1973. The ITOs should send the list of assessees as on 1-1-1973 to their Commissioners of income-tax by 15-1-1973 who will forward the consolidated lists to the Directory Cell, Bombay by 25-1-1973 and a copy of the Control Statement to the Directorate of O. M. Services.