CBDT unveils Central Action Plan for first quarter of financial year 2015-16

Key Result Area

Time frame (by)

I. Assessment Units (including Central Charges, Int’l Taxation, TDS and Exemptions)

A.

Correction of Demand

(a)

Verification and cleaning of disputed demand

30th April

(b)

Giving credit for prepaid taxes, reflected in Form 26AS post processing

(c)

Giving effect to appellate orders received up to March 31, 2015

(d)

Disposal of rectification applications received up to March 31, 2015

15th May

(e)

Verification and certification of demand in CPC FAS in cases where notices u/s 245 were issued by CPC before March 31,2015

31st May

(f)

Verification and certification of demand in CPC FAS in cases where notices u/s 245 were issued by CPC on or after April1,2015

As per prescribed timeline

(g)

90% of the manual TDS demand of more than ₹ 1 lakh in metro stations and more than ₹ 50,000/- in non-metro stations to be uploaded on the System.

30^th  June

(h)

Verification and closure of 90% of short-payments of TDS with no unconsumed challan of more than ₹ 1 lakh in metro stations and more than ₹ 50,000/- in non-metro stations.

(i)

Tagging of 90% of unconsumed challans of an amount of ₹ 5 lakh and above in metro and above ₹ 50,000/- in non-metro stations.

B.

Surveys conducted upto March 31, 2015:Verification of impounded records, conducting post survey enquiries and submission of Final Survey Reports - Issue of notices u/s 143(2) /148

31st May

C.

Audit - Follow-up

(a)

Commissioners to hold meeting in the month of April with the Accountant General for reconciliation, dropping / settlement of pending objections

30th April

(b)

Settlement of 50% of Major and 50% of Minor Internal Audit Objections separately, raised upto March 31, 2015

30th June

D.

Migration of PAN

E.

Processing of paper returns brought forward on April 1, 2015

F.

Recovery of demand raised in Jan-Mar quarter of 2015

G.

Completion of brought forward set-aside assessments and assessments reopened u/s 147

H.

Redressal of grievances

(a)

Grievances pending for more than 1 year as on 31.03.2015

30th April

(b)

Grievances pending for more than 60 days as on 31.03.2015

7thJune

II. Central Charges :Decentralization of cases as per existing instructions

31st May

III. International Taxation and Transfer Pricing

(a)

The officers in International Taxation to complete verifications in 15CA cases as selected

30th June

(b)

The TPOs to complete the searches of comparables

IV. CIT(Appeals): Disposal of minimum 120 Units of old appeals starting from the oldest year to the year following that and so on

30th June

V. Exemptions : Updating database of registered / exempted / approved entities under sections 12A, 10(23C), 80G etc.

31st May

VI. Chief Commissioners and Commissioners

(a)

Monitoring of each task specified above and reporting of workload and performance

Monthly Dos

(b)

Submission of APARs for years upto 2014-2015 in respect of all categories of employees, duly completed by the Reporting and Reviewing Officers [Addl. CsIT(HQ)(Admn) to ensure compliance]

30th June

(c)

Disposal of all compounding applications pending as on April 1, 2015

(d)

Reporting gist of 50 quality assessments completed during the F.Y. 2014-2015 as per Central Action Plan, for each CCIT to Member (IT) with copy to Zonal Member - this

will be source material for publication in ‘Let-us-Share’

30th April





(CBDT Circular)