CBDT’s Central Action Plan for 1st Quarter of FY 2018-19

The CBDT has very recently come up with the Central Action Plan for the first quarter of the Financial Year (FY) 2018-19 i.e. for the period April 2018 to June 2018. The various action plans have been broadly categorized under the following heads also prescribing stringent time frames for achieving them.

1. Assessment Units (including International Taxation, Central and Exemption Charges):

Some of the Key Result Areas(KRAs) here include,

• Disposal of assessments in at least 25 cases (20 in International Taxation cases) per Assessing Officer
• Verification and certification of demand in CPC Financial Accounting System
• Issue of 142(1)/ 148 notices in all cases as per SOP in respect of data of cash deposit in banks pushed by Directorate of  Systems under Operation Clean Money
• Completion of process in all cases where notices u/s 142(1) have been issued up to 31.03.2018.
• Respond to various audit objections
• Disposal of at least 30 Recovery Certificates by Tax Recovery Officers, review of balance TRCs and reporting to Pr.CIT.

2. TDS Units Some of the KRAs here:

• Collection/ reduction of total TDS demand as on 01.04.2018 by 10%.
• Collection of 100% demand as on 01.04.2018 in cases where TDS has been made but not deposited in the Govt. account.
• Examination of top 30 cases of short payment (per Assessing Officer)
• Processing of the TDS/TCS defaults for prosecution u/s 276B/276BB in 10 cases already identified during FY 2017-18 & 2016-17 by CPC-TDS or manually by respective CIT(TDS) and taking such cases to logical end
• Passing of order under section 201(1)/(1A) in all cases where TDS survey has been conducted up to 31.03.2018.

3. Investigation Units: It contains directions to upload pending TEPs and STRs on ITBA as on 31.03.2018.

4.  International Taxation, Transfer Pricing Units and LTUs.: Some of the KRAs

• TPOs of all ranks to pass Transfer Pricing Orders through ITBA system in at least 30% of the pending TP references.
• Each Dispute Resolution Panel (DRP) to dispose of at least 15 cases under section 144C through ITBA system.
• Passing of order under section 201(1)/(1A) in all cases where TDS survey has been conducted up to 31.03.2018.
• Verification of all 15CA/CB certificates filed in F.Y. 2015-16 and initiation of action u/s 201(1)/(1A) in appropriate cases.
• Processing of the TDS/TCS defaults for prosecution u/s 276B/276BB in 10 cases already identified during FY 2017-18 & 2016-17 by CPC-TDS or manually by respective CIT(Intl. Tax./ LTU) and taking such cases to logical end

5. CIT(Appeals) Here the focus area includes

• Disposal of pending appeals through ITBA starting from the oldest year to the year following and so on, so as to attain a total disposal of 150 appeals of less than Rs.10 lakh per CIT (A).
• Removal of all duplicate entries of pendency appearing on ITBA and to certify that no such duplicate entry is appearing on ITBA portal.

6. Exemption Units: Some of the KRAs here:

• Cases falling under the jurisdiction of CCIT (Exemptions) which are still lying at incorrect jurisdictions to be identified and transferred to respective CsIT (Exemptions)
• Uploading and updating database of registered / exempted / approved entities under sections 12A/12AA, 10(23C), 80G etc
• Each CIT (Exemption) to certify that database contains correct and complete Information.

7. Intelligence & Criminal Investigation Units: Here the focus is on SFT Compliance Management, SFT Filers Awareness Programme, SFT Verification Survey, Verification of Non-PAN/demonetized data/other high-value data, Special Pilot Projects & 50% disposal of cases pending for verification as on 01.04.2018.

8. Pr. Chief Commissioners/Chief Commissioners and Pr. Commissioners / Commissioners: Here, the focus area includes

• Completion of all the inspection/reviews for the financial year 2017-18,
• Rationalization and redistribution of workload of scrutiny assessments and appeals,
• Holding of one meeting by Pr. CIT with Director (Audit) in the office of C&AG to resolve outstanding major audit objections

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