daily diary_ojt_62_probationers

National Academy Of Direct Taxes, Nagpur

62nd Batch of IRS

ON THE JOB TRAINING(OJT)

DAILY DIARY(For Officer Trainees)

1st September to 23rd October, 2009

Chhindwara Road, Nagpur- 440 029www.nadt.gov.in

http://www.nadt.gov.in/

TITLE PAGE

1. Name of the Officer Trainee :

2. OJT Centre :

3. Name of the Surrogate Trainer :

4. Phone numbers :

5. E-mail :

2

DAY-WISE FUNCTIONAL ALLOCATION

Section AttachmentNo. of

DaysTotal

Duration

Covered

in Part

I Addl.CIT/JCIT** (Plus two half-a-day attachments in part-II of OJT)

3

19 Days PART-III Assessing Officer (business/corporate circle)

13

III TRO 1

IV Office of CIT 2

V CIT(A) 2

9 Days PART-II

VI ITAT 2

VII Salary Circle 1

VIII TDS Circle 3

IX Audit 1

X Investigation Wing & Intelligence/ CIB/Systems

3

8 Days PART-III

XI Central Circle 1

XII Office of CCIT 2

XIII Exemptions, International Taxation, Systems etc.

1

XIV Farewell calls, Holidays and buffer

1

Holidays 3

TOTAL 40 Days

3

POINTS FOR SURROGATE TRAINERS

1. Please refer to the power point presentation sent along with the

summary of daily diary for guiding principles during OJT.

2. Please readjust the tasks depending on intervening holidays and

local circumstances, only if necessary.

3. Casual leave may be granted in exceptional circumstances with

intimation to NADT.

4. Earned leave can only be granted by Additional Director General-II,

NADT.

5. Please remember to endorse/ comment upon the weekly work done

in the Daily Diary on the last day of every week or designated day as

marked in the Daily diary.

6. Please remember to make a note of the performance of Officer

Trainees for evaluating them at the end of the training in the

evaluation sheet provided to you.

7. Please remember to fill and send us the feedback form at the end of

OJT.

8. To avoid non-application of mind, officer trainees attached to a

surrogate trainer must be given different cases, to the extent

possible, to study and prepare their assignments.

9. It is advisable to make a common computer with printer and

internet connection available to OTs to facilitate them in typing and

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e-mailing their weekly reports to their respective Monitoring

Faculties. In its absence, an alternative may be provided, if possible.

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INSTRUCTIONS FOR OFFICER TRAINEES

1. Please retain all the documents and copies thereof, which you may

be required to obtain in course of OJT for studying or analyzing any

tax procedure. All such documents must be submitted on return to

NADT.

2. Each OT attached to a surrogate trainer must study and deal as

much with different cases/files/documents as possible. Their

comments and observations must not be identical in any

circumstance.

3. Wherever OTs are required to study a tax procedure or practice,

they must write a short note on what they have studied and

understood from such exercises, which in turn, must be submitted to

their respective monitoring Faculties.

4. OTs are strongly advised to write down their reports every day to

avoid pendency of work and loss of information gathered verbally.

5. Remind the AOs and if necessary, their Surrogate Trainers about the

scheduled tasks well in advance so as to enable them to requisition

relevant records well in time or fix appointments in advance.

6. OTs should type out their reports on a computer along with the

comments of surrogate Trainers and send it to their monitoring

faculty by e-mail with a copy to both the Course Directors and

Associate Course Directors. However, if they are not able to do so,

they must fax their weekly reports to their respective monitoring

Faculties.

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DAILY DIARY

PART-I

ATTACHMENT WITH RANGE, ASSESSING

OFFICER AND OFFICE OF CIT

PART-II

ATTACHMENT WITH APPELLATE AUTHORITIES,

SALARY/TDS CIRCLES & AUDIT

PART-III

ATTACHMENT WITH WING, CENTRAL CIRCLE,

HEADQUARTERS etc.

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PART-I

ATTACHMENT WITH RANGE, AO AND OFFICE OF CIT

DURATION: 19 DAYS [September 1st to 29th, 2009]

Table showing day-wise functional Allocation for Part-I of OJT:

Section AttachmentNo. of

days

Total

Duration

I Addl.CIT/JCIT

** (Plus two half-a-day

attachments in part-II of OJT)

3

19 DaysII Assessing Officer

(business/corporate circle)

13

III TRO 1

IV Office of CIT 2

8

SECTION-I

Attachment with Addl. CsIT/JCsIT (4 Days; Day 1, 2, 16, Second Half of Day 23 and First Half of Day 27)

DAY#1 01.09.2009/TUESDAY

COURTESY CALLS AND KNOWING THE SET-UP

TASK NO. 1:

1.1 Report to the Surrogate Trainer at the time given by him/her and then call on his/her CIT

1.2 Call on the Addl./JCIT(Hqrs) and DC/ACIT[Hqrs]* O/o CCIT [of the Surrogate Trainer]

1.3 Call on the CCIT [of the Surrogate Trainer]1.4 Call on the Addl./JCIT(Hqrs) and DC/ACIT[Hqrs] O/o CCIT[CCA]1.5 Call on the CCIT[CCA]1.6 Call on the other CCsIT/DsGIT and other officers as advised by the

Surrogate Trainer.1.7 Complete the following table :

Sl. No. Name of the Officer Designation

*Also refer to the sub-tasks mentioned under Task No. 2

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TASK NO. 2:

2.1 Prepare a chart showing the organizational set-up of the charge of the CCIT of the Surrogate Trainer.

2.2 Find out the following figures pertaining to the above CCIT charge :

FY Total number of assessees Budget Target

2009-10

2008-09

2007-08

CHART SHOWINGORGANISATIONAL SET-UP OF OFFICERS IN THE CHARGE OF CCIT

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DAY#2 02.09.2009/WEDNESDAY

RANGE SET-UP, ITS JURISDICTION AND THINGS TO DO ON THE FIRST DAY

TASK NO. 1:

1.1 Prepare an organizational chart of the office of your Surrogate Trainer 1.2 Complete the following table:

Sl. No.

Designation of the official

Group B/C/D

Work assigned

1.3 Obtain the copy of the order showing work allocation amongst the above mentioned officials of the Range.

1.4 Obtain a copy of the Jurisdiction order giving distribution of work between Circle/Wards. Briefly mention the salient features of the order in not more than 2 sentences.

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1.5 Complete the following table:

Sl. No.

Name of the officer

Designation along with

Circle/Ward

Jurisdiction

TASK NO. 2:

2.1 Understand the process of assignment of cases to Range Heads and make a note of it in 2-3 sentences.

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2.2 Have a look at the leave record maintenance system and also what are the administrative, financial and personnel related matters handled at Range level and what kind of records are maintained. Write your observations in very short.

TASK NO. 3:

3.1 Make courtesy calls to the Assessing Officer[s] with whom you are likely to be attached as decided by your Surrogate Trainer. Discuss with him/her your Daily Diary and the related tasks.

3.2 Get a blank CTC (Certificate for Transfer of Charge) and try to fill it up with the help of your Surrogate Trainer or AO.

3.3 Obtain a copy each of an old application made for RBI Code, linking of AO Code with jurisdiction, government accommodation (and a copy of relevant rules), CGHS card, Identity card etc. and/or try to fill them up for yourself. Retain the same.

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SECTION-II

Attachment with Assessing Officer (13 Days; Day3 to 14 & Day 19)

DAY#3 03.09.2009/THURSDAY

KNOWING THE CIRCLE, RECORD KEEPING AND DAK

TASK NO. 1:

1.1 Discuss the jurisdiction of the Circle with the AO and clarify all your doubts.

1.2 Enquire from him/her the concept of concurrent jurisdiction and the number of scrutiny cases assigned to Addl./JCIT for the current year.

1.3 Complete the following table with respect to the Circle:

Sl. No. Designation of the official

Group B/C/D

Work assigned

1.4 Obtain the copy of the order showing work allocation amongst the above mentioned officials of the Circle.

1.5 Interact with the officials attached to the Circle and :a) Understand the system of record keepingb) Take a round of the record roomc) Study the method of linking the records

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d) Identify nature of records kept in the chamber of the AO.e) Describe the system of record keeping in not more than 5 sentences:

1.6 Study the procedure for receipt of Dak /Tapal. Take a look at the Inward Dak register and the numbering system. Mention in the box provided, the time and manner in which the day’s Dak is put up before the AO.

1.7 Study the system of marking of Dak by the AO and the procedure followed thereafter. Identify any one letter/paper/etc. marked by the AO and mention the name of the official to whom it is marked and what comments were made.

PAPER/LETTER/ETC. NAME OF THE OFFICIAL AND COMMENTS

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OF THE AO

1.8 Study the procedure for dispatch of letters, notices, orders, etc. Take a look at the Outward Dak Register and the numbering system through peon-book, speed post, etc.

1.9 Study in detail the procedure for dispatch/service of statutory notices/orders/etc. through speed post/notice server/etc. and the manner in which the acknowledgement of receipt is obtained and placed on record. a. Request for actual acknowledgement slips, study them carefully and note

down 5 most important fields in such slips.1.

2. 3.

4.

5.

b. Study the notice server’s register/peon-book.

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TASK NO. 2:

2.1 Ask from AO and list out other functions discharged by him/her apart from routine assessment related work (e.g., House-Keeping, ad-hoc and interim reports, search and survey duty, duties relating to departmental proceedings, reporting officer, recommending authority for personnel and administrative matters of subordinates etc.)

2.2 How does the AO maintain his/her own leave, personnel and financial records (e.g., salary, GPF, advances, tour &travel etc.)

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DAY#4 04.09.2009/FRIDAY

REGISTERS

TASK NO. 1:

1.1 Specify ten Registers maintained in the Circle and list them in the order of their importance:

1. 6.

2. 7.

3. 8.

4. 9.

5. 10.

1.2 Study the Blue Book and the method of marking the pendency / disposal and mention :a. the period for which it is maintained:b. total number of assessees as on 01/04/2009:

1.3 Study the Scrutiny Register and mention :a. Number of cases selected for scrutiny from 01/04/09 to 31/08/09:b. Pendency of scrutiny cases as on 31/08/09:c. DCR No. as given in this register for a case which has been disposed

off:1.4 Study the Current DCR and understand from the official concerned the

various columns and the method of making entries in it. Identify the details of the entry appearing in 1.3[c] above. Write your understanding of the concept of +/- memo in the space provided below:

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1.5 Study the Arrear DCR and understand from the official concerned the various columns and the method of making entries in it. Also understand the method of carrying forward of the demands from one FY to next FY. Understand the concept of reconciliation of demand.

1.6 Study the Penalty Register and mention :a. Number of penalties u/s 271[1][c] initiated from 01/04/09 to

31/08/09:b. Pendency of penalties u/s 271[1][c] as on 30/06/09 :

1.7 Study the Rectification Register and mention:a. Number of applications disposed off in April 2009 wherein the claim

of the assessee has been wholly accepted :b. Number applications received during August 2009:

1.8 Study the Revenue Audit Register and mention the gist of the objection in any one case [do not mention the name of the case] :

1.9 Study the various registers generated from the ITD Aplication.1.10 Study the Return Receipt Register and the method of receiving the

return in the Circle and the format of the acknowledgement number and mention :a. Acknowledgement Number for the last return received on 30.06.09:

b. Number of returns [including ITR-V] received until 31.08.2009:

TASK NO. 2:

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2.1 Discuss with your Surrogate Trainer the inputs received during the week and plan for the week ahead.

2.2 Duly filled in Daily Diary from 01/09/2009 to 04/09/2009 [week#1] [except Sub-Task No. 2.1 on Day#1]should be sent by email /fax to your monitoring faculty with copy to both the Course Directors and Associate Course Directors at [email protected] , [email protected] , [email protected] and [email protected] latest by 07/09/2009 by 8:00 PM

END OF WEEK #1

COMMENTS/ENDORSEMENT OF SURROGATE TRAINERFOR WEEK#1

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mailto:[email protected]




DAY#5 07.09.2009/MONDAY

REPORTS AND ADVANCE TAX

TASK NO. 1:

1.1 Study CAP-I statement for August, 2009 and mention :a. the amount of demand not fallen due:b. Total demand for collection[arrear]:c. Amount of demand stayed by I.T. Authorities:d. Net collectible demand :

1.2 Study CAP-II statement for August, 2009 and mention:a. Number of cases selected for scrutiny from 01/04/09 to 31/08/09:b. Pendency of scrutiny cases as on 31/08/09 :c. Disposal of 143[1] cases till 31.08.2009 :d. Pendency of summary cases as on 31/08/09:

1.3 Study Monthly D.O. statistics for August 2009.1.4 Study PART-A and PART-B of QPR (Quarterly Progress Report) for June,

2009.1.5 Study one Dossier Report and the comments of the higher authorities

and mention :a. The amount of demand outstanding as on 30.06.2009:b. Periodicity of sending this dossier report[quarterly/monthly]:

1.6 Observe and learn the process of sending reports through i-Taxnet.1.7 Explore how i-Taxnet can be used for other purposes or tasks and list

them out:

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TASK NO. 2:

2.1 Understand the method of collecting data in respect of Advance Tax payments from the top tax payers of the Circle.

2.2 Also ascertain and list out, the steps involved in collecting data of Advance Tax payments, budget collection, self-assessment, regular assessment and miscellaneous items using ITD Application:

2.3 Study the detailed proforma report sent in respect of Advance Tax Collections.

2.4 Ascertain if notices u/s 210 have been issued in certain cases and list out the steps involved in the same:

TASK NO. 3:

3.1 Discuss with the AO the significance of above reports and registers and any other reports or registers not covered above.

3.2 Know and list out certain non-specified reports or reports prepared on ad-hoc basis in the month of august, 2009 as and when called for by the superior authorities:

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Just to remind : If you have not yet sent the extracts of your Daily Diary from 01/09/2009 to 04/09/2009, you still have time until 08:00 PM today……..

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ITD PACKAGE – PRE-ASSESSMENT & SCRUTINY RELATED INVESTIGATION (DAY 1/3):

TASK NO. 1: ITD PACKAGE – PRE-ASSESSMENT:

SINCE THE INPUTS OF THE DAY ARE PRACTICALLY VERY SIGNIFICANT, A MAJOR PART OF THE DAY SHOULD BE DEVOTED TO THE TASK MENTIONED.

1.1 Discuss with the AO about ITD software and its different modules [AIS/AST/TAS/ETC.], ECS–refunds, Refund Banker Scheme and the procedure followed for the same. Also discuss about the new Centralized Processing Centres (CPCs) and the concept of “Incorrect claim” u/s 143[1].

1.2 Discuss in detail with AO about e-filing, e-payment of taxes and OLTAS. 1.3 Study the AIS Module and try to learn about various queries that can be

made on the PAN database.1.4 Understand the method of acquiring PAN, transfer of PAN and De-

duplication of PAN.1.5 Study the AST module.1.6 Observe how the returns filed manually are entered in RRR.1.7 Observe how entries are made in RAS [Return Acknowledgement Sheet]1.8 Understand the process of processing the cases u/s 143[1] of the Act.

This task has to be done in detail and each and every step has to be observed and understood.

1.9 Observe the process of generating outputs-intimations/etc. relating to a proceeding.

1.10 Observe the process of generating paper refunds and printing them on the pre-printed stationery and get to know the other important aspects in respect of generating and printing of the refunds. Familiarize yourself with concept of Advice Note.

1.11 Understand what Refund Banker Scheme is.1.12 Ascertain from the AO the procedure for seeking approval for issue of

refunds.

(Summarize briefly whatever you have learnt on this day)

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TASK NO. 2:

SCRUTINY RELATED INVESTIGATIONS (DAY 1/3):

2.1 Spend about half an hour to one hour with your Surrogate Trainer in discussing a case picked up for scrutiny and know from him/her what specific questions should be asked in the beginning in that particular case owing to the nature of income and activity. List them out.

2.2 Learn from your Surrogate Trainer, what will be his/her intended line of investigation and which areas or heads he/she is likely to focus more on in course of scrutiny of the above case.

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ITD PACKAGE- HANDS ON & SCRUTINY RELATED INVESTIGATION (DAY 2/3):

TASK NO. 1:

1.1 After understanding the entire step-wise procedure adopted for processing the cases, select 3 cases [ one No-Demand, one Demand and one Refund case] for processing u/s 143[1] after consulting with the AO.

1.2 Enter the data and do the processing yourself.1.3 Generate the outputs for the above proceedings.1.4 Mention the consequential DCR Nos. in the box provided:

1st return :

2nd return:

3rd return :

TASK NO. 2:


2.1 Repeat the Task no. 2 of Day 6 by discussing another case picked under scrutiny with your Surrogate Trainer and know from him/her what specific questions should be asked in the beginning in that particular case owing to the nature of income and activity. List them out.


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ITD PACKAGE-ASSESSMENT & POST-ASSESSMENT AND SCRUTINY RELATED INVESTIGATION (DAY 3/3):

TASK NO. 1:

1.1 Identify and list out various post-processing assessment functions being carried out on the ITD Application in the Circle:

1.2 Understand the process of passing rectification orders through AST.1.3 Understand the process of generating notices u/s 142(1) and 143(2)

and passing of orders u/s 143(3).1.4 Understand the process of selecting cases u/s 147, generation of notice

u/s 148 and passing of orders u/s 147.1.5 Observe the process of giving effect to appellate and other orders.1.6 Observe the process of passing penalty orders through AST.1.7 Understand the methods of generating various lists (e.g.

stop-filers)/registers (e.g. RRR)/reports etc.1.8 With the help of AO and/or officials of the Circle, try to have the above

mentioned notices, orders and appeal effects prepared and printed out. Retain the print outs. If it is not possible to do so, obtain a copy of such print outs, which have already been generated in another case.

(Make a brief note on your learning/observations)

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TASK NO. 2:


2.1 Repeat the Task no. 2 of Day 7 for the last time by again discussing a new case picked under scrutiny with your Surrogate Trainer and know from him/her what specific questions should be asked in the beginning in that particular case owing to the nature of income and activity. List them out.


DAY#9 11.09.2009/FRIDAY

ACTION PLAN AND SCRUTINY ASSESSMENT:

TASK NO. 1:

1.1 Discuss the Central Action Plan for FY 2009-10 with the AO and the quantification of targets fixed for his/her Circle. If the said Plan has not yet been issued by the Board, discuss the Draft Action Plan for FY 2009-10 as compared with that for FY 2008-09 and identify the significant changes.

1.2 Discuss the guidelines for selection of cases for scrutiny as provided in the Action Plan.

1.3 Identify whether the AO has selected any case for scrutiny after obtaining prior approval of the CCIT. Write the gist of the reasons recorded by the AO for selection of one case in the box :

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1.4 Discuss the process of selection of cases for scrutiny through CASS. Understand and list out how exactly the CASS works and how the selected cases are communicated to AO and taken on record.

1.5 Understand how the information from AIR is used for selecting cases for scrutiny and the process of completing such scrutiny cases.

1.6 Discuss with AO the modalities and significance of proper issue and service of notices u/s 143(2). Familiarize yourself thoroughly with as many notices as you can along with their receipt acknowledgement by the assessee and the relevant ordersheet entries.

(Write briefly about whatever you may have understood about the above)

30

TASK NO. 2:


2.2 Duly filled in Daily diary from 07/09/2009 to 11/09/2009 [week#2] should be sent by email /fax to your monitoring faculty with copy to both the Course Directors and Associate Course Directors at [email protected] , [email protected] , [email protected] and [email protected] latest by 14/09/2009 by 8:00 PM

END OF WEEK #2


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DAY#10 14.09.2009/MONDAY

SCRUTINY ASSESSMENT

TASK NO. 1:

1.1 Request the AO for any three case files, where good quality scrutiny assessments have been made. Study the contents of these records and observe the following in every folder:a. Information appearing on the file cover.b. Opening and maintenance of the order sheet.c. Various entries made in the order sheet.d. Power of Attorney/Vakalatnama.e. Notices issued and acknowledgement of service of such notices.f. Questionnaire[s] and show cause notices issued and the replies filed

by the assessee.g. Issue of summons and calling of information u/s 133[6] etc., if any.h. The assessment order, tax calculation sheet, penalty notice, demand

notice etc. and their service.i. Prepare self-contained notes summarizing each of these cases in the

space provided below:1.2 Understand from the AO/Surrogate Trainer what should be the chief

points to be followed while passing scrutiny assessment orders and appellate proceedings thereafter.

1.3 Take copies of the order sheet, return of income, notices, questionnaires, final show cause notice issued, assessment order, remand report, order of CIT(A), and the scrutiny report in the above three cases. Prepare a booklet with all these enclosures arranged properly, so as to present one of the cases on your return to NADT. Ensure that you are not studying the same case that other members of your group are studying .

SELF-CONTAINED NOTE ON FIRST CASE:a. MAIN ISSUES ON WHICH THE ADDITIONS HAVE BEEN MADE :

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b. THE EVIDENCE GATHERED DURING THE ASSESSMENT PROCEEDINGS

c. FINDINGS RECORDED BY THE AO.

SELF-CONTAINED NOTE ON SECOND CASE:a. MAIN ISSUES ON WHICH THE ADDITIONS HAVE BEEN MADE :



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SELF-CONTAINED NOTE ON THIRD CASE:a. MAIN ISSUES ON WHICH THE ADDITIONS HAVE BEEN MADE :




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SCRUTINY ASSESSMENT- HANDS ON

TASK NO. 1:

1.1 Request the AO to provide one case in which scrutiny is pending and hearing for which has been fixed during this week. Study this case and identify specific issues worth examining during scrutiny along with the justification for the same. [Do not indicate the specific details of the case like name, PAN etc.]

ISSUE JUSTIFICATION

1.2 For the above case, prepare the following well before the date of hearing:1. Draft questionnaire incorporating the aforesaid issues2. Notice u/s 142(1)3. Notice u/s 143(2)

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Discuss the issues and the questionnaire with the AO and your Surrogate Trainer. Attach a copy of the questionnaire with your Daily Diary.

1.3 Request the AO for witnessing the hearing in this case and attend the same on the date fixed by him/her and observe :1. AO’s discussion on various issues of the case.2. AR’s replies on such issues.3. Noting made in the order sheet.4. Method for fixing subsequent hearing, if any.5. Observe if and how issues identified by AO are different from your

own and understand why he/she preferred to examine those particular issues and not the ones identified by you.

6. Make sure that you see how a Vakalatnama or Power of Attorney is submitted by Authorized Representative and placed on file and noting made in ordersheet to that effect.

TASK NO. 2:

2.1 Ascertain if a hearing register is maintained. If so, obtain a copy of hearings fixed for the month of August or September, 2009. If not, find out how the hearing dates are tracked by AO.

2.2 If possible, try to sit through the recording of statement of a witness/assessee or a cross-examination. If it is not so, obtain a copy of such statements and minutely observe how a statement is started, oath administered, pages signed and concluding comments.

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SCRUTINY ASSESSMENT - HANDS ON

TASK NO. 1:

1.1 Study the record of only one case where the AO has completed hearings and assessment order has to be passed. Prepare and attach to daily diary a draft assessment order including the computation of tax and interest, penalty notice, demand notice and challan. Discuss the same with the AO and also ask about the postings to be made in various registers and mention the same in the box provided :

1.2 Read and observe how notings have been made in the ordersheet.1.3 Recount step-wise as to how notices were made, details written therein

and certain parts struck-off.1.4 Understand the manner in which these notices are dispatched and

acknowledgement of dispatch is kept on record.1.5 Retain all the documents so obtained.


STAY OF DEMAND, REMAND REPORT, SCRUTINY REPORT, APPEAL EFFECT ETC.:

TASK NO. 1:

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1.1 Request the AO for making available any application filed by the assessee requesting for stay of demand during the pendency of appellate proceedings. Discuss with him/her the method of disposing the same. If possible, obtain a copy of such an order staying the demand or make one yourself and have it checked by AO.

1.2 Request the AO for making available a case file where a remand report has been sent by him/her and peruse the format of the report and the issues raised carefully. Try to make one by yourself. Further, mention:a. Total number of remand reports the AO has to send in one

year[approximately]:b. Anyone most important aspect pertaining to remand report [in 2

sentences]:

1.3 Request the AO for making available a case file where a scrutiny report has been sent by him/her and peruse the format of the report and its contents carefully. Try to draft one by yourself. Further, mention one important aspect pertaining to the scrutiny report [ in 2 sentences]:

1.4 Request the AO for making available a case file where appeal effect has been given to the order of CIT[A] and ITAT and discuss with him/her about; a. entries to be made in various registers;b. convention & procedure for staying the penalty proceedings when

assessee goes in appeal and resumption thereof after disposal of appeal;

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c. determination of time barring date for penalty under different circumstances; and

d. recording the pendency of re-assessment order to be passed in set-aside cases, if any.

DAY#14 18.09.2009/FRIDAY

RECTIFICATION , PENALTY, AUDIT, RTI ETC.:

TASK NO. 1:

1.1 Study anyone rectification application disposed off by the AO and mention :a. Designation of official to whom it was marked at Dak stage :

b. In short, the claim made by the assessee in the application:

c. Whether the AO has accepted the claim? WHOLLY/PARTLY/REJECTED :

d. Has the order been passed through AST? :

1.2 Request the AO for making available a case file where a penalty order u/s 271[1][c] has been passed by the AO and study the file and contents of the penalty order and mention the consequential entries to be made in various registers :

1.3 Refer to the assessment order passed in the above case and note down the exact wordings mentioned in the 143(3) order with regard to initiation of proceedings u/s 271(1)(c)

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1.4 Also note down from the same order the exact wordings regarding calculation of tax, interest, issue of demand notice & challan (refer to the end part of the assessment order)

1.5 Obtain a copy of penalty order passed u/s 271A or 271B or any such order. Obtain a copy of the order for initiation of penalty proceedings and how entries are made in the register and ordersheet.

1.6 Find out from the AO when was the last revenue audit conducted in the Circle and mention : a. Number of objections were settled with the audit party at the half

margin stage:

b. Number of objections which have been accepted by the A.O.:

c. Mention any three issues on which such objections have been raised:[do not mention the specific details of any case]

ISSUE#1 ISSUE#2 ISSUE#3

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1.7 Study the RTI application register maintained by the AO and request from him/her to make available a case file wherein the AO has disposed off a RTI application and study the file and contents of the order.

TASK NO. 2:



END OF WEEK #3


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SECTION-III

Attachment with TRO (1 Day; Day 15)

RE-ASSESSMENT, WRITE-OFF OF DEMAND AND ATTACHMENT WITH TRO:

TASK NO. 1:

1.1 Request the AO to provide you a major case file wherein the original assessment was made u/s 143(3) and a reassessment order u/s 147 has been passed. This is an important procedure. Therefore examine all aspects thoroughly. Pay particular attention to the following :1. The reasons recorded by the AO for re-opening the case 2. The proforma report sent for obtaining approval of Addl./JCIT or

CIT 3. The method of granting and conveying approval4. Issue and service of notice u/s 1485. Whether objection was received from assessee and how was it

disposed.6. In the box below write the gist of the reasons recorded:

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GIST OF THE REASONS RECORDED

TASK NO. 2:

2.1 Obtain, if possible, a case each in which provisional attachment u/s 281B has been made and Garnishee Proceedings u/s 226(3) has been undertaken.

TASK NO. 3:

3.1 Meet the TRO and study at least two cases where TRCs (Tax Recovery Certificates) are drawn by the TRO.

3.2 Make a note of the procedure followed in drawal of TRC:

3.3 Discuss the issues of coordination between TRO and AO:

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3.4 Study the reconciliation of demands as appearing in the registers of the TRO and AO.

3.5 Mention the main tools of recovery available with TRO:

3.6 Ascertain if a PD Account is maintained by TRO and what is its significance.

TASK NO. 4:

4.1 Study the procedure being followed for write-off of Demand and obtain a case, where Demand has been written off.



ATTACHMENT WITH RANGE

TASK NO. 1:

1.1 Participate in a survey operation u/s 133A and observe the proceedings carefully.

45

1.2 Carefully, observe how entry inot the business premise is made, introduction given, precautions taken while showing identity cards and carrying out other proceedings in course of a survey.

1.3 Ascertain and list out steps involved and procedure followed while recording of statements, impounding of documents, order to be passed for impounding documents, identification of books of accounts and quantification of undisclosed income/investment.

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SECTION-IV

Attachment with Office of CIT (2 Days; Day 17 to 18)


ATTACHMENT WITH OFFICE OF CIT

TASK NO. 1:

1.1 Make a courtesy call to DC/ACIT [Hq.] O/o CIT and discuss with him/her the major areas of work which he/she has to handle as DC/ACIT[Hq.] and mention any 5 of them:a.b.c.d.e.

By now, you should have an understanding of how administrative, financial and personnel matters are dealt with within a CIT charge. If not, request your Surrogate Trainer to explain it to you and make a note of the same.

1.2 Call on the CIT and understand the system of review of assessments. 1.3 Meet the DC/ACIT [Hq.] and request him/her to show you the register

of grievance petitions maintained in the CIT’s office. Study one such petition, analyze the reason of complaint and the role of AO in the process of grievance redressaal.

1.4 Study two case files in which the assessment made by the AO has been set aside by the CIT u/s 263 and observe the following :a. Cause of initiation and report submitted by AO to the CIT during the

revision proceedings:

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b. The issues involved:

1.5 Study one case where CIT passed order u/s 264 and the report submitted by the AO to the CIT.

DAY#18 25.09.2009/FRIDAY

ATTACHMENT WITH OFFICE OF CIT:

TASK NO. 1:

1.1 Request the DC/ACIT [HQ] to provide a case file where a petition u/s 119[2][b] has been received and disposed off. Study the various processes involved with reference to the role of the AO:

1.2 Request the DC/ACIT [HQ.] to explain you about his/her role in the process of filing appeals before ITAT, High Court and SLPs before the Supreme Court. Peruse full set documents, including those relating to condonation of delay in filing of appeal and particularly the scrutiny report obtained from the AO, comments of the Addl./JCIT, the ordersheet notings vide which the decision to file further appeal was taken. Thereafter, enlist any one ground of appeal and one SQL in the space provided:

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Ground of Appeal Substantial Question of Law (SQL)

1.3 List out steps (tabulate it)and procedure for filing of appeal in ITAT, High Court and Supreme Court with regard to:

S. No.

Issues ITAT High Court Supreme Court

1 Authority competent to approve filing of appeal

2 Time limit for filing of appeal

1. Period available

2. From date of

3 Provision for condonation od delay in filing appeal

4 Format of paper work (e.g.,

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affidavit, grounds of appeal, who signs the affidavit etc.

5 Orders and documents to be submitted, no. of copies, specific requirement about the format in which order appealed against is to be filed etc.

6 Any other observation

For understanding the above, you may have to meet an officer, who has dealt with judicial matters of at all appellate levels.

1.4 Request the DC/ACIT [HQ] to provide a case file where a petition u/s 273A has been received and disposed off. Study the various processes involved with reference to the role of the AO:

1.5 Meet ITO [HQ] , O/o CIT and discuss with him/her the major areas of work which he has to handle and mention any 5 of them:

a.b.c.d.e.

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1.6 Study the procedure and method followed in the CIT’s office to consolidate monthly and quarterly reports:

1.7 Study of inspection report (Systems I and Systems II) of inspection of the work of the AO by CIT and the follow up actions arising out of the inspection report.

DAILY DIARY NEED NOT BE SENT TO MONITORING FACULTY AND OTHERS TODAY, i.e., AT THE END OF WEEK#4. INSTEAD, IT HAS TO BE SENT AFTER INCLUDING THE TASKS OF 19TH DAY (29TH SEPTEMBER) AND MUST BE SENT LATEST BY 30TH SEPTEMBER BY 8:00 PM.


MONTHLY AND QUARTERLY REPORTING BY AO AND MEETING THE SURROGATE TRAINER ETC.:

TASK NO. 1:

1.1 Meet the AO and request him/her to show you the copies of monthly reports sent by him/her for August, 2009. Study the various reports and identify the primary sources of preparing each of such reports and the process of their compilation.

1.2 Also understand the process of compilation of the Quarterly reports and dossiers and identify the primary sources of preparing each of such reports.

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TASK NO. 2:2.1 Call on your Surrogate Trainer and discuss with him/her about the

inputs covered from 01.09.2008 till date.2.2 In case you have any doubts try to get them clarified through the AO or

your Surrogate Trainer.

TASK NO. 3:3.1 Discuss with your Surrogate Trainer the inputs received during the

week and plan for the week ahead.3.2 Duly filled in Daily diary from 22/09/2009 to 29/09/2009 [week#4 and

first day of week#5] should be sent by email /fax to your monitoring faculty with copy to both the Course Directors and Associate Course Directors at [email protected] , [email protected] , [email protected] and [email protected] latest by 30/09/2009 by 8:00 PM

END OF PART-I (WEEK #4 AND FIRST DAY OF WEEK#5)

COMMENTS/ENDORSEMENT OF SURROGATE TRAINERFOR PART-I (WEEK#4 AND FIRST DAY OF WEEK#5)

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PART-II

ATTACHMENT WITH APPELLATE AUTHORITIES,

SALARY/TDS CIRCLES AND AUDIT

DURATION: 9 DAYS [Sep. 30th to Oct. 12th, 2009]

Table showing day-wise functional Allocation for Part-II of OJT:

Section Attachment

No.

of

days

Total

Duration

V CIT(A) 2

9 Days

VI ITAT 2

VII Salary Circle 1

VIII TDS Circle 3

IX Audit 1

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SECTION-V

Attachment with CIT(A) (2 Days; Day 20 to 21)


ATTACHMENT WITH CIT(A)

TASK NO. 1:

1.1 Call on CIT(A); seek his/her permission to be present during the appellate proceedings before him/her the next day; get the case records of two cases to be heard the next day and attend the hearings on the following day.

1.2 Study a folder in which the appeal has been decided by CIT(A) after calling for the Remand Report and summarize the main disputes and decisions of CIT(A) on the same:

ISSUE DECISION

1.3 Study a case where additional evidence has been admitted by CIT(A) under Rule 46A and reasons for admission of the same:

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1.4 Study a case where delay in filing of appeal has been condoned by CIT(A) and reasons for the same:

TASK NO. 2:

2.1 Understand the office and manpower set-up of the office of CIT(A) and summarize it below:


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ATTACHMENT WITH CIT(A)

TASK NO. 1:

1.1 Attend the appeal hearing in cases studied by you the previous day and make note of major issues involved in appeals. Write a brief note on the hearing proceedings and list out the disputed issues:

1.2 Study the registers maintained in the office of CIT(A).

YOU MAY FIND SOME SPARE TIME DURING YOUR ATTACHMENT WITH

CIT(A), WHICH CAN BE UTILIZED FOR TASKS RELATING TO ANY OF THE

FOLLOWING:

1. CENTRAL CIRCLE; and/or

2. INVESTIGATION WING;

AS SCHEDULE FOR BOTH OF THE ABOVE ATTACHMENTS IS TIGHT.

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TASK NO. 2:



END OF WEEK #5

COMMENTS/ENDORSEMENT OF SURROGATE TRAINER FOR WEEK#5

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SECTION-VI

Attachment with ITAT (2 Days; Day 22 to 23)

DAY#22 05.10.2009/MONDAY

ATTACHMENT WITH ITAT

TASK NO. 1:

1.1 Call on the CIT(DR), Senior AR and Registrar; and seek assistance of Registrar in meeting the members of ITAT.

1.2 Understand the functioning of ITAT from the Senior AR; number of Benches; jurisdiction of Benches and work allocation among the Sr. ARs of the department.

1.3 Familiarize yourself with the Cause List (list of cases to be heard by different Benches on different dates) and the procedure involved in making of the same.

1.4 Obtain two case records (one, where department is in appeal and the other, where the assessee is in appeal) from Sr. AR in which hearing has been fixed for the next day and list out two major grounds of appeal in each case.

CASE#1: GROUNDS OF APPEAL CASE#2: GROUNDS OF APPEAL

ITA No. ITA No.

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1.5 Study such cases and list out one major ground of appeal in cases involving Search Assessment, Re-assessment u/s 147, Case u/s 263, Stay Petition and Miscellaneous Application.:

S. No.

Category ITA No. One Ground of Appeal

1Search

Assessment

2Re- Assessment

u/s 147

3 A Case u/s 263

4 Stay Petition

5Miscellaneous

Application

1.6 From Sr. AR, understand the protocol of attending hearings in ITAT

TASK NO. 2:2.1 Try to recollect the procedure for filing of appeal before ITAT that you

had tried to understand on Day 18. Cross-verify whether your findings on day 18 were correct or not by checking the same with Sr. AR. If possible re- check the procedure for filing appeals before High Court and Supreme Court as well.


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ATTACHMENT WITH ITAT (FIRST HALF) AND RANGE HEAD (SECOND HALF)

ATTACHMENT WITH ITAT (FIRST HALF):

TASK NO. 1:1.1 Observe the Court-room hearings as assigned by Sr. AR from the

beginning until the Court rises.1.2 Proceed to your Surrogate Trainer for other Tasks

ATTACHMENT WITH RANGE HEAD (SECOND HALF):

TASK NO. 2:2.1 Request your Surrogate Trainer to make available the list of top

Advance Tax Payers as on 15th September, 2009 for the Range and compare the same with the corresponding figures of the last year.

2.2 Study a case in which the assessment order has been passed by the Surrogate Trainer.

2.3 Understand from him/her the procedure involved in making entries in relevant registers for demand raised and the disposal of scrutiny case:

2.4 Meet the officials who prepare the reports for the Range to understand the procedure involved in preparing various reports:

2.5 Observe the steps followed by Range Heads in sending of the reports through i-Taxnet:

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61

SECTION-VII

Attachment with Salary Circle (1 Day; Day 24)


ATTACHMENT WITH SALARY CIRCLE

TASK NO. 1:

1.1 Meet the AO posted in Salary Circle as identified by your Surrogate Trainer and ascertain the jurisdiction of his/her Circle.

1.2 Discuss with him/her the unique features of Salary Charges as distinguished from normal business or company charges and mention them below:

1.3 Ascertain from AO as to how large number of returns is received, stored, processed and refunds issued:

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1.4 Find out from him/her as to the percentage of assesses, who have opted for refunds through ECS and Refund Banker Scheme:

1.5 Discuss with him/her the problems faced by him/her in respect of acquiring and transferring PAN from ITD Database and list them below:

1.6 Request th AO to show you returns of Non-Residents and Foreign Technicians and study such files.

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SECTION-VIII

Attachment with TDS Charge (3 Days; Day 25 to 27)


ATTACHMENT WITH TDS CHARGE:

TASK NO. 1:1.1 Meet the ACIT/DCIT (TDS) as identified by your Surrogate Trainer and

try to understand from him/her the functioning of TDS Circle.1.2 Find out the number of returns filed in the current year up to 30th

September, 2009.1.3 Identify various registers maintained in the office and entries made

therein:

1.4 Ascertain as to how non-filers are identified and expected course of action in such cases:

1.5 Study the mechanism for filing and processing of e-TDS returns and role of e-intermediaries:

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1.6 Study the process of capturing of data by third parties from returns and forwarding the same to the Department:

1.7 Study of complete process of e-filing of TDS return; departmental instructions in this regard; latest instructions and their implementability; role of e-filing administrator, e-intermediary and TIN facilitation counters.

1.8 Request for and study two cases, where scrutiny of TDS returns have resulted in creation of demand.

1.9 Study with example the mechanism of levy of interest u/s 201(1).

MAKE A BRIEF NOTE OR LIST OUT WHATEVER YOU HAVE BEEN ABLE TO GATHER BY PERFORMING THE ABOVE TASKS:

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DAY#26 09.10.2009/FRIDAY

ATTACHMENT WITH TDS CHARGE

TASK NO. 1:

1.1 Participate in a TDS Survey action and observe the whole proceedings. Make a note of important work done during the survey operation:

1.2 Study the steps involved and procedure followed while recording of statements, impounding of documents, order passed for impounding, identification of books of accounts and quantification of the default in deduction of tax at source.

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1.3 Ascertain differences in survey u/s 133A and TDS Survey

TASK NO. 2:



END OF WEEK #6


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DAY#27 12.10.2009/MONDAY

ATTACHMENT WITH RANGE HEAD (FIRST HALF) AND TDS CHARGE (SECOND HALF)

ATTACHMENT WITH RANGE HEAD (FIRST HALF):

TASK NO. 1:

1.1 Discuss with your Surrogate Trainer the provisions of section 144A, their applicability and study such a case, if available.

1.2 Understand from him/her by taking example of a case in which a Survey u/s 133A has already been carried out and list out the Procedure for conducting a survey by recounting each of the steps involved starting from putting up of Satisfaction N (Sat-note) by AO until sending of the report on the survey conducted:

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ATTACHMENT WITH TDS CHARGE (SECOND HALF):

TASK NO. 2:

2.1 Study a pre-survey note of a TDS Survey after participating in the Survey; list out as to who authorized the survey; steps followed in planning of the operation, premises identified and manpower deployment for the survey operation:


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SECTION-IX

Attachment with Audit Charge (1 Day; Day 28)


ATTACHMENT WITH AUDIT CHARGE

TASK NO. 1:1.1 Meet DCIT/ACIT (Audit) as identified by your Surrogate Trainer to

understand the Internal Audit System and its functioning.1.2 Study two case files, where internal audit objections have been raised.

Summarize the issues and action taken thereupon. Also obtain the report sent to CIT and retain it. Complete the following chart:

Two issues Raised in Internal Audit

Relevant Extract of the Contents of the Report Sent by the AO

1.3 Study two cases, where major objections raised by Revenue and Review Audit have been dealt with. Focus on the main objections, reply of the AO, decision of the CIT and the remedial action taken. Obtain copies of the report sent by AO to CIT and retain the same.

1.4 Study a Draft Para and preparation of reports in Part A and Part B in consequence to the Draft Para.

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PART-III

ATTACHMENT WITH WING, CENTRAL CIRCLE,

HEADQUARTERS ETC.

DURATION: 8 DAYS [October 14th to 22nd, 2009]

Table showing day-wise functional allocation

for Part-III of OJT:

Section Attachment

No.

of

days

Total

DurationTotal

X Investigation Wing &

Intelligence/

CIB/Systems

3

7 Days11

Days

XI Central Circle 1

XII Office of CCIT 2

XIII Exemptions, International

Taxation, Systems etc.

1

XIV Farewell calls, Holidays

and buffer

4 4 Days

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SECTION-X

Attachment with Investigation Wing & CIB/Systems (3 Days; Day 29 TO 31)


ATTACHMENT WITH INVESTIGATION WING

TASK NO. 1:

1.1 Meet the DD/ADIT[Inv.] as identified by your Surrogate Trainer and understand the organizational set-up of the Investigation Wing.

1.2 Enlist five important registers maintained in his/her Unit:a.b.c.d.e.

1.3 Mention and familiarize yourself with the reports required to be prepared in connection with search, survey, TEPs and FIU :a.b.c.d.e.

1.4 Write a note on categorization of TEPs as per the latest instructions and procedure to handle them. Note down the investigations carried out on anyone TEP. Maintain total secrecy about these files .

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1.5 Study the case file of a concluded search case. Read the Satisfaction Note (DON’T TAKE ANY COPY OF THE SATISFACTION NOTE) and study the details of pre-search investigations. What precautions were taken to maintain secrecy of the search ?

1.6 Find out the actions that are required to be taken by the DD/ADIT[Inv.] immediately after a search like sending of telex reports, CEIB reports, centralization proposals, procedure for depositing cash in the PD account and securing jewellery and other valuable articles in the Strong Room:

1.7 Obtain a copy of proforma to be filled for depositing valuables in Strong Room and for release of jewellery & valuables to the AO (also obtain a copy of release order issued by AO to the assessee and check how acknowledgements and signature of witnesses is taken on record).

1.8 Study how warrants are issued. Obtain a copy of an executed warrant; look for signatures of Party & witnesses, timing and noting thereon. Also

73

study a satisfaction note prepared for issue of a consequential warrant and see how it has been filled.

1.9 Obtain a copy of Panchnama, various orders and notices issued in course of search or later on and retain the same.

1.10 Obtain copies of a few statements recorded in course of search or post-search proceedings and if possible obtain a copy of statement for cross-examination. Retain the same.


ATTACHMENT WITH INVESTIGATION WING:

TASK NO. 1:

1.1 Ascertain what are the deadlines or time limitations relating to post-search investigations for preparation of Appraisal Reports, retention and handing over of seized documents and prohibitory orders passed by DD/ADIT. List them:

1.2 Observe and list the general precautions taken for ensuring evidentiary value, security & safe keep of seized documents during post-search investigations (working with photocopies, drawing of Panchnama every time a sealed document or computer is operated and resealing of the same after such an operation etc.)

1.3 Look at procedures to hand over seized record to the AO:

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1.4 Study one or two Appraisal reports prepared in a search case and list out its various parts and format in which the same has been prepared:

1.5 Obtain a copy and study the current reward scheme and the procedure involved in payment of reward to officials and informants.

1.6 Study a search case file, where appraisal report has been prepared and list out the various sections of the same :

1.7 Discuss with the DD/ADIT :i. the current reward scheme and the modalities of payment of reward

to officials and the informant.ii. Air Intelligence Unit

iii. Modalities of collecting and utilizing digital evidence found during the course of search. Write in brief about the procedure being followed in the box given:

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1.8 Attend a search and seizure action, observe the proceedings carefully all the events like etc.. Make a note of all such important learning points.

1. reading the brief, ingress:

2. disclosure of identity:

3. taking control of premises:

4. service of warrant:

5. precautions taken during search:

6. calling of witnesses:

7. recording of preliminary statements:

8. physical search:

9. sorting of important documents:

10. gathering of evidence and valuables:

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11. making and sealing of annexures:

12. confronting the assessee with evidence found:

13. inventorization and seizure of assets and valuables:

14. filling up of panchnama:

15. making of all relevant annexures:

16. issue of prohibitory orders and restraints:

17. procedure for identifying and restraining lockers and bank accounts:

18. seizure of locker keys:

19. taking signatures of assessee and witnesses on all relevant documents:

20. recording of restraints placed in the premises:

21. mention of time of closure of search or temporary suspension:

1.9 Study a folder containing proceedings u/s 132A.

77

78

DAY#31 16.10.2009/FRIDAY

ATTACHMENT WITH INTELLIGENCE/CIB/SYSTEMS

TASK NO. 1:

1.1 Call on the CIT (CIB) and make a visit to the CIB work station. Look at the data warehousing functions of CIB and obtain the recent instructions on the AIR data and the functioning of the CIB.

1.2 Study two to three cases where CIB passed on the information to the assessment wing and note down details of action taken by the assessment wing. Understand the mechanism of disbursal of data by CIB to assessment wing:

TASK NO. 2:

2.1 Call on the CIT(CO) and JCIT(CO). Visit the computer center. Make note of the physical set up. Find out the functions that are being discharged through the computer centre.

2.2 Study OLTAS and see how receipts and refunds are recorded and how credit is given to individual AOs? Understand how the amounts appearing in the suspense account and common errors in challans are handled?

79

2.3 Study the functionality of networking and gather details about working of AIS, AST, MMS and other important modules of the ITD Package. Also understand the functioning of i-Taxnet.

(SOME OF THE TASKS RELATING TO CENTRAL CIRCLE MAY BE UNDERTAKEN ON THIS DAY SUBJECT TO AVAILABILITY OF TIME AND IF THE AO OF CENTRAL CIRCLE IS AVAILABLE FOR THE MEETING)

TASK NO. 3:



END OF WEEK #7


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SECTION-XI

Attachment with Central Circle (1 Day; Day 32)

DAY#32 19.10.2009/MONDAY

ATTACHMENT WITH CENTRAL CIRCLETASK NO. 1:1.1 Meet the AO of the Central Circle as identified by your Surrogate Trainer

and study an Appraisal Report, which has been forwarded by the ADIT/DDIT(Inv.) to the AO of Central Circle along with the its annexure, statements and important seized material.

1.2 Collect a copy of Centralization order.1.3 Study the notices issued u/s 153A and 153C along with notings in

the ordersheet while issuing the said notices:

1.4 Enquire about the process of handing over and taking over of seized

material from the point of view of the AO. Note the method of handing over of computers and electronic media.

1.5 Study the retention proposals in respect of impounded documents and the authorities competent to grant the retention for the impounded material:

1.6 Observe the registers relating to impounded documents/seized material and retention orders:

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1.7 Study any one search case and list out various steps involved in assessment:

1.8 Study computation of undisclosed income in a case where assessment has been completed.

1.9 In consultation with the AO ascertain and list out the procedure for release of seized assets/ books of accounts and documents; decentralization of cases and adjusting seized cash against the demand raised on assessment:

1.10 Ascertain the procedure for finalization of search assessments in cases of significant deviations from the Appraisal Report (maintenance of Internal Correspondence Folder)


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SECTION-XII

Attachment with Office of CCIT (2 Days; Day 33 TO 34)


ATTACHMENT WITH OFFICE OF CCIT

TASK NO. 1:

1.1 Understand the functions of DC/ACIT (Hqrs)(Tech), DCIT(Hqrs)(Judicial), DCIT(Hqrs)(Admn.), DCIT(Personnel), DCIT(Finance) as the case may be. Mention two important functions of each:

1.2 Study the working of PRO / ITO Welfare/ Administrative Officer/ DDO.

1.3 Call on the DCIT (Vigilance). Study the setup of vigilance and measures of preventive vigilance followed. Understand how co-ordination is achieved amongst Vigilance at Headquarters, Directorate of Vigilance and CVC.

1.4 Understand the functioning of Grievance Cell.

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ATTACHMENT WITH OFFICE OF CCIT

TASK NO. 1:1.1 Meet the DC/ACIT (Hq.)(Admn.), understand and list out the following

aspects :i. Preparation of budget (RE/BE/10-monthly)

ii. Preparation for and conduct of DPC of various cadres.iii. Transfer and posting of the officials with reference to the LPCiv. Preparing proposals to DIT(Infrastructure) with reference to any

one projectv. CAT Matters

1.2 Meet the DC/ACIT (Hq.)(Judicial) handling CoD matters and understand the concept of obtaining CoD approvals in appropriate cases.

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SECTION-XIII

Attachment with Exemptions, International Taxation, Systems etc. (1 Day; Day 35)


ATTACHMENT WITH DIT (EXEMPTIONS) AND INTERNATIONAL TAXATION:

TASK NO. 1:1.1 Call on the DIT (Exemptions). Identify one case where registration u/s

12A is granted, approval u/s 80G is given and study the procedure involved.

1.2 Study one assessment order where in exemption u/s 11 is denied and make notes of the issues involved. Understand the tax implications of anonymous donations received by the trust:

1.3 Call on the officer, if any, dealing with International Taxation matters and request from him/her to give you a broad overview of international taxation and transfer pricing. Inform him/her that the theoretical inputs are yet to be given at NADT.

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SECTION-XIV

Farewell Calls (1 Day; Day 36)

DAY#36 23.10.2009/FRIDAY

FAREWELL CALLS

TASK NO. 1:

1.1 Make farewell calls on all officers as advised by the Surrogate Trainer.

TASK NO. 2:



END OF WEEK #8

END OF OJT

COMMENTS/ENDORSEMENT/CONCLUDING REMARKS OF SURROGATE TRAINER FOR WEEK#8/END OF OJT

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WORKING NOTES

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WORKING NOTES

88

WORKING NOTES

89

Documents

daily diary_ojt_62_probationers