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TMI BlogRevised Form-A Prescribed in Manual on Exchange of Information issued by CBDT Officers dealing with Exchange of information Foreign Tax AuthoritiesX X X X Extracts X X X X X X X X Extracts X X X X ..... of information to the Competent Authority concerned. I am further directed to request that, henceforth, all request for exchange of information may be sent in 'Form-A' (enclosed and to inform that, requests made using old proforma may not be processed in the FT&TR Decision. COMPETENT AUTHORITY CONTACT DETAILS Jurisdiction: Europe and North America (including Caribbean) Competent Authority Mr. Akhilesh Ranjan, IRS Joint Secretary, FT&TR-I, Central Board of Direct Taxes, Department of Revenue Ministry of Finance, Government of India Full address: Room No. 803, 8th Floor, "C" Wing, Hudco Vishala Building, Bhikaji Cama Place, New Delhi-110066 Email: ranjan.akhilesh@ nic.in Telephone: + 91-11-26108402 Fax: +91-11-27177990 Director Mr. Navneet Manohar, IRS Director, FT&TR-III, Central Board of Direct Taxes, Department of Revenue Ministry of Finance, Government of India Full address: Room No. 703,7th Floor, "C" Wing, Hudco Vishala Building, Bhikaji Cama Place, New Delhi-110066 Email: navneet.manohar@nic.in Telephone: + 91-11-26109827 Under Secretary Mr. Gaurav Sharma, IRS Under Secretary, FT&TR-III(1) Central Board of Direct Taxes, Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess: Email: Telephone and Fax: 4. Contact details of Range/Unit Head Name and Designation: Address: Email: Telephone and Fax: 5. Contact details of Pr. CIT/CIT/Pr.DIT/DIT concerned Name and Designation: Address: Email: Telephone and Fax: 6. Name of the foreign taxpayer/holder of information if referred to in the request (Row 15 of Part II) PART II OF FORM A Request for Information from .................... (Name of Country/Jurisdiction) 1 To: 2 From: 3 Contact Point Name: Email: Telephone: Fax: 4 Legal Basis: 5 Reference numbers and related matters Reference numbers Initial request Please check the box: __Yes __ No If no, please provide reference number(s) and date(s) of any related request(s) Acknowledgement needed: Please check the box: __Yes __ No Number of attachments to the request: Total number of pages for all atttachments: 6 Urgently of reply Urgent reply required due to Please check the box: __ Statute of limitation __ Suspected fraud __ Court case __ Other reasons (please specify): 7 Identify of person(s) under examination or investigation: 8 Request to refrain from notifying the taxpayer(s) involved: Please ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation/examination in India and the officers making the request. This Part needs to be filled up for record purposes and is not sent to foreign authorities. 3. Part II is modelled on the lines of the template formulated by the OECD and is essentially the same as Annexure-I of the Manual on Exchange of Information issued in 2013. Part II of Form A is forwarded to the foreign authorities and thus all the relevant information mentioned in covering letters, assessment orders etc. must be captured in this Part II. The background note, summary of the case, factual analysis etc. should be included in Part II and if necessary, Annexures may be added to this Part of the Form. Since the information sent is treated as confidential by the tax authorities in other jurisdictions, copies of relevant incriminating documents seized can and should be enclosed if the same are considered useful for the foreign tax administration, in order to facilitate the obtaining of information by them. Information received from other jurisdictions under tax treaties may also be mentioned, but it should be ensured that the name of the jurisdiction is not mentioned, nor any copies of the correspondence wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion. They are also responsible for ensuring that clarifications and feedback are provided in a timely manner and this aspect should be monitored by the Pr.CIT/Pr.DIT/CIT/DIT concerned and appropriate action should betaken wherever required. Instruction for filling up Part I of Form A 1. The purpose of filling up Part I of Form A is to have basic records of the taxpayer under investigation in India and the contact details of the officers making the request in the office of the Competent Authority so that the information provided by the foreign authorities or their requests for clarifications are sent to the correct jurisdiction. 2. In Row 1 the name, full address, PAN and the current jurisdiction of the taxpayer under investigation in India should be mentioned. 3. The country/jurisdiction to whom the request is made should be mentioned in Row 2. 4. The contact details of officers handling the Investigation presently should be mentioned in Rows 3,4 and 5. 5. The name of the foreign person/entity or the holder of the information in a foreign country if mentioned in the request may be stated in Row 6 for statistical purposes. Instruction for filling up Part II of Form A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r investigation or examination by the Indian tax authorities, including PAN, date of birth/date of incorporation, full address and other details as available in the records should be mentioned here. As explained in Para 2.2.2 of the Manual on Exchange of Information, the tax treaties do not restrict administrative assistance to residents of either Contracting States and thus information about residents of third countries can also be requested. However, relevance of the information about residents of third countries vis-a-vis the person under investigation in India must be clearly explained in the request. Row 8 Under the laws of certain countries/jurisdictions, the taxpayer or the holder of the information has certain rights including a right to be informed or notified that a request concerning him for information under a tax treaty has been made. The requesting country, however, in certain exceptional cases can make a request that the taxpayer/holder of information may not be so notified. If a request to refrain from notifying the taxpayer(s) concerned is made, the reasons for the same must be clearly explained. Such reasons could be that the information is of a very urgent natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terminologies used. The questions should be framed in such a manner that they can be answered directly on the basis of documents and other information available and the details requested should be specific. The information requested should be foreseeably relevant to the administration or enforcement of the Indian tax laws and their relevance should be clearly explained in light of the background information provided. Information in the form of "fishing expedition" should not be requested. In some cases, it has been observed that a large number of Questions are asked in the request for EOI even though some of the questions do not appear to emanate from the issues under investigation and the relevant questions which should actually be asked are not specifically stated. Request for voluminous information should be avoided as it may become counter-productive on account of the following reasons: * The request may be considered as having been made in a casual and perfunctory manner and may be responded to accordingly by the foreign tax authorities * More critical information which is actually required, may be missed by the foreign tax authorities in a request with a long ..... X X X X Extracts X X X X X X X X Extracts X X X X
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