CBDT revises Bill format for fees of Special Public Prosecutors
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(ARO Division)
To,
All Principal Chief Commissioners of Income Tax.
Madam/ Sir,
×
Ref:- CBDT Instruction No. 6/2016 dated 7th September 2016.
Kindly refer to the above.
2. Instruction No. 6/2016 of CBDT (hereinafter “Instruction”) has revised the guidelines for engagement of Special Public Prosecutors(SPPs) to represent the Income Tax Department before various courts in supersession of the earlier Instruction No. 1880/1991 and Instruction 1925/1995 of the CBDT on the subject. Suggestions have been received from various authorities for modifications to the Instruction.
3. In this regard, after considering the suggestions received, the following modifications are hereby made to the Part B (Bill for appearance etc.,) of the Proforma `P4′ of the Instruction, by adding the rows 7, 8 & 9.
The Part B of the Proforma P4′ of the Instruction after modification is as follows:
Part B (Bill for appearance etc.), as applicable
(Amount in Rs.)
1. Substantial and effective hearing (Whether Connected case – Yes/No)
2. Non-effective hearing
3. Conference fees
4. Clerkage 10%
5. Out of pocket expenses (particulars to be given)
6. For performing duties outside headquarters (as per para 3.4)
7. Date of Judgement.
8. Date of furnishing the certified copy of the judgement to the office concerned.
9. Deduct 20% of (1. + 2.) above, if date at (8.) is more than 10 days (excluding the time taken by the courts) from the date at (7.)
Total
4. These modifications may be brought to the notice of all the officers concerned.
5. Hindi version of this will follow.
(K. Vamsi Krishna) ACIT (OSD) (ITJ-II)
Tel: 26882637
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