Reallocation of functions of Dir.Gen.(Inv) and (Special Inv.). - Income Tax - 1776/CBDT

INSTRUCTION NO. 1776/CBDT Dated: October 26, 1987 Kindly refer to the Board's Instruction No.1484 contained in letter No.A.11019/38/82-Ad.VII, dated 16.9.87. The question of reallocation of functions of the Directors General (Inv) and (Special Investigation) has been considered by the Board and the following decisions have been taken:- I. Designation of Director General(Special Investigation) will be changed to Director General (Admn) with immediate effect. II. General functions of Director General (Admn). (i) Director General (Adm) shall supervise the work of the following Directorates:- 1. Directorate of Inspection (Income-tax). 2. Directorate of Inspection (Audit) 3. Directorate of Inspection (RS PR) 4. Directorate of Inspection (Recovery) 5. Directorate of Organisation Management Services. 6. Directorate of Inspection (System) 7. Directorate of Inspection (Vigilance) Director of Inspection (Income-tax) and Director of Inspection (Vigilance) will, however, continue to work directly under Member (S T) in respect of secret matters relating to departmental examinations and vigilance. (The powers, functions and jurisdiction of the two Directors General (Inv) have been separately defined through D.O. letter NO.OSD/CH(DT)/87-88, dated 23.10.87) (ii) Transfers and postings of Assistant Directors and higher functionaries will continue to be made by the Board to and from the various Directorates. Transfers and postings of the officers within the respective Directorates will be made by the Director of Inspection with the approval of the Director General (Admn) (iii) The Directors of Inspection working under the Director General (Admn) will draw up their tour programme in consultation with the Director General (Admn). In exceptional circumstances, when the Director of Inspection undertakes a tour at a very short notice, under the exigencies of sudden developments, he should keep the Director General (Admn) informed of the tour and the developments which had necessitated the sudden tour. (iv) The present cadres of non-gazetted staff attached to the various Directorates will continue as at present. For the purpose of maintaining and running the Aministrative organisations and discharging the administrative and technical functions assigned to the Director General(Adm), he will create a small headquarters set up by drawing upon the existing administrative strength of the respective Directorates. The cadre controlling authority for the staff working in the office of the Director General will be the Director of Inspection (I.T.) till the staff reverts back to its own Directorate. (v)(a) The Director General (Admn) will write the Annual Confidential Reports of the Directors of Inspection under his control. In turn, his reports will be written by the Chairman, C.B.D.T. (b) The Director General (Adm.) will review the confidential reports of the officers in the Directorate written by the Directors of Inspection. It will be the responsibility of the Director General (Admn ) to obtain reports from the Directors of Inspection concerned and take further necessary action including communications of adverse remarks. The headquarters office of the Director General (Admn) would deal with the representations against adverse remarks and submit the relevant file to the Director General (Admn.) through the Director of Inspection concerned for orders. (c) The Director of Inspection concerned will forward two copies of the duly completed annual confidential reports of all the officers working under him to the Director General concerned, who after keeping one copy of the same for his record will pass on the other to the Board. (vi) The vigilance and disciplinary matters of the gazetted officers will be dealt with in the headquarters office under the control of the Director General (Admn) and the relevant file will be put up to the Director General(Admn) for appropriate orders through the concerned Director of Inspection. (vii) The Director General (Admn) will sanction earned leave to all Directors under his administrative control. (viii) The Directors of Inspection will retain their status as independent heads of Departments. However, they would not deal directly with the Board except in respect of any areas/items specially specified by the Board. Director General (Admn.) will deal with the concerned member of the Board to whom a specific Directorate stands assigned but will keep the Chairman, C.B.D.T. informed of all important major developments in the Directorates under his control. (ix) separate expenditure budgets for the various Directorate will continue. The budgetary and expenditure control in respect of Directorates under him will, however, be exercised by the Director General (Admn). All financial sanctions shall be issued by the Director General or any officer authorised by him under the rules to issue such sanctions. III. Technical functions of Director General (Admn). (i) The Director General shall carry out periodical inspection of all the Directorates under his control at the headquaters and in the filed for evaluating their performance. (ii) The Director General will be responsible for the drawing up of the annual inspection programmes by Commissioners of Income-tax/Inspecting Asstt. Commissioners and monitoring the implementation of the programme. (iii) More important, he will monitor closely the scrutiny of inspection reports received from the field officers in the Directorate and comment on their utility. He will look for areas of common neglect by assessing officers and take remedial action. The Director General (Admn) will guide the Director of Inspection(Income-tax) on issuing instructions regarding points to be looked into by the Inspecting Officers. He will ensure that remedial action based on the inspection reports of the Inspecting Asst. Commissioners is taken by the field officers in time and further that where general instructions need to be issued by the Directorate or the Board, get such instructions issued in time. (iv) The Director General (Admn) will be incharge of follow up action in cases of audit objections which give rise to common points likely to arise in several charges or require active involvement of more than one Commissioner of Income-tax and have suitable instructions issued to the field. Wherever an amendment of law or procedure is considered necessary, he will get the matter examined in the Board for further appropriate action. (v) The Director General (Admn) will look into all specified audit paras selected for oral reply and be in a position to brief the Board effectively. He will supervise timely preparation of action taken notes in respect of all paras included in C AG report. (vi) The Director General(Admn) will monitor and guide the research studies entrusted to be carried out by Director of Inspection (RS PR) by the Board. (vii) He will lay down important areas for research and study in addition to the areas that may be assigned to the Director of RS PR or to the Director of Organisation Management Services by the Board. (viii) He will scrutinise the printing and publication programme and monitor their successful and timely implementation. (ix) He will look into the bottlenecks in actual distribution of Circulars, instructions books, brochures, etc. and ensure that these publications reach the persons for whom they are intended, namely the assessing and collection authorities in the field. (x) The Director General (Admn) will oversee timely installation of computers at various centres and ensure training of personnel so as to see that the computers are put in operation according to a pre-determined time schedule. He will evolve suitable modifications in the working of the Department to make it computer-oriented. (xi) The Director General (Admn) will over see effective reduction of arrear demands, submission of dossiers by field officers in time and timely action thereon and also ensure early submission of proposals for write off and scaling down and have them expeditiously processed. (xii) The Director General (Admn) will ensure that the vigilance work in the Department is effective and result-oriented. (xiii) All Circulars/Instructions required to be issued to the field by any Directorate, will be issued in the name of Director General(Admn) (xiv) At the end of the year, the Director General (Admn) will obtain an annual report of the performance of each Director of Inspection under him and send one copy each thereof with his comments to the Chairman, C.B.D.T., and functional Member concerned. (xv) The Director General shall coordinate the activities and streamline the working of the different Directorates functioning under his control. 2. In respect of matters not specifically refered to in the above D.O. letter, the existing practice and procedure will continue.