Format for collection of information for CAG purposes. - Income Tax - 1465/CBDT

INSTRUCTION NO. 1465/CBDT Dated: July 16, 1982 Reference is invited to Board's Instruction No. 677 (F.NO. 309/I/74-ED) dated 6th April, 1974 and Instruction No. 1272 (F.No. 340/10/77-GT) dated 3rd August, 1979. 2. In order to have a constant check and also to have the Department equipped with information as and when required by the C AG, PAC etc. the Board have prescribed the following periodical proforma for collection the information on the above subject:- (i) Form 'A' : Monthly Report to be submitted by the Inspector to ITO(CIB) in respect of collection of information from the Court Records relating to the issue of succession certificates for the purpose of detecting new Gift-tax cases. Annexure to Form 'A' : information on the above to be sent by the I.T.O.(CIB) to the G.T.O concerned. (ii) Form "B" : Monthly report to be submitted by the Inspector to the ITO(CIB) in respect of collection of information from the State Agencies etc. regarding Gift-deeds/Partition-deeds/Trust-deeds/Settlement-deeds for the purpose of detecting Gift-tax cases for levying Gift-tax. Annexure to Form "B" : information on the above to be sent by the I.T.O.(CIB) to the G.T.O. concerned. (iii) Form 'C' : Half yearly report to be furnished by the Cs.I.T. for the half year ending on 30th September and 31st March so as to reach the Board by 15th October/15th April respectively in respect of gifts/deemed Gifts from Civil Courts, State Agencies etc. as per board's Instructions No. 677 dated 6-4-1974 and Instruction No. 1272 dated 3-8-1979. 3. One copy each of the above proforma Report are enclosed. The Board desire that suitable arrangements may be made in your charge for periodically collecting information from the courts regarding the issue of Succession Certificates and from the State Government Agencies regarding Gift-deeds, Settlement-deeds, Trust-deeds and Transfer-deeds, The information so gathered may be utilised to see whether there were any surrenders of property at the time of issue of succession certificate and to take into account the Gift-deeds, Settlement-deeds, Trust-deeds and Transfer-deeds for taking suitable action for levying Gift-tax. The Board may please be informed of the steps taken by you to implement the prescribed proforma reports and the receipt of this letter may be acknowledged.