Redefining of functions and responsibilities of Chief Comm./DG(Inv.). - Income Tax - 1775/CBDT

INSTRUCTION NO. 1775/CBDT Dated: October 23, 1987 In consequence of the sanction of twenty posts in the higher grade, it has been decided to restructure the offices of Chief Commissioners/Directors General (Investigation) and redefine their functions and responsibilities. 2. Instructions in respect of Director General (Special Investigation) are being issued separately. Instructions regarding Director General (Income-tax Exemptions) have already been issued on 19.10.87. No change is contemplated in the powers and functions of Director General (Training), N.A.D.T., Nagpur. These instructions, therefore, do not apply to these Directors General. 3. The officers and members of the staff required to work in the office of the Chief Commissioner/Director General shall be drawn from within the sanctioned strength of the Commissioners of Income-tax/Directors of Inspection in his Region. There would be no separate sanction of posts for this purpose. 4. It may be clarified here that the objective of the reorganisation is not to curtail the existing powers of the Commissioners and reduce the importance of the role that they now play in the scheme of administration. The intention is only to delegate to the Chief Commissioner/Director General the powers that are now being exercised by the Board. But a the same time, the existing administrative set up in the field would remain in tact, e.g. the identity of various functional units like IAC (Audit), IAC(Judicial), DDI(prosecution), and IAC (Vigilance) etc. shall remain undisturbed. These functionaries would work under the supervision and control of only one Chief Commissioner in the city charges, even though their work may relate to cases assessed in the jurisdiction of Commissioners of Income-tax falling under the control of both the Chief Commissioners. 5. The Chief Commissioners/Directors General (Inv) would have, with immediate effect, the powers, functions and jurisdiction within their Regions as listed in the following annexures:- A. General Administration - Annexure-I B. Technical Administration - Annexure-II C. Financial Powers - Annexure-III D. Jurisdiction of Chief Commissioners Annexure-IV E. Allocation of powers and functions of Chief Commissioner Annexure-V F. Jurisdiction of Directors General Annexure-VI G. Powers and Functions of Directors General (Inv) Annexure-VII This issues in supersession of all existing instructions on the subject. 6. It will be seen from the annexures that the intention is to place the entire activities of the Income-tax Department in the field under the charge of Chief Commissioners/Directors General. To this end, a jurisdictional pattern on regional basis has been drawn up. All Commissioners of Income-tax/Directors of Inspection will be administratively subordinate to the Chief Commissioner/Director General who will also write their Annual Confidential Reports. Wherever possible, enhanced powers are being given to the Chief Commissioners/Directors General so that they can effectively supervise, control and coordinate the work of the several heads of the department within their region. This should take the administration closer to the taxpayer and the Income-tax officials, ensure effective and speedy redressal of all grievances and better accountability all round. Once the Department settles down to operating under the guidance of Chief Commissioner/Directors General, it is hoped that it will no longer be necessary for individual taxpayers or officials to come all the way to the Board at Delhi for anything at all. It is also hoped that hereafter all communication between the Board and the field will be through the Commissioners/Directors of Inspection meant for the Board or any other Chief Commissioner/Director General will come only through the concerned Chief Commissioner/Director General after due consolidation, if necessary. This, however, does not rule out the possibility of the Board or the Commissioner/Director of Inspection directly contacting each other in an emergency to save time but in all such cases copies of the relevant correspondence will be endorsed to the Chief Commissioner/Director General concerned. It is proposed to hold a conference of Chief Commissioners/Directors General after about 2 months when the working of these instructions will be reviewed for any modifications that may be considered necessary. There may be areas where further powers could be delegated to the Chief Commissioners/Directors General from the Board after completing certain formalities like obtaining the orders of the Finance Minister or amendment of the law or rules. It will be appreciated if Chief Commissioners/Directors Generals come prepared with specific suggestions for further delegation of powers in such areas indicating the formalities to be completed before the delegation can become effective.