Date – 10 Jun 2021
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NEW DELHI
[F.No.380/02/2021-IT(B)
NOTIFICATION
Dated: June 10, 2021
To,
All Pr. Chief Commissioners
Pr. Director generals of Income tax
Subject: Interim Action Plan for the F.Y. 2021-22.
I am directed to forward herewith the interim Action Plain for F.Y.2021-22, You are requested to kindly circulate the same amongst all the officers in your region / charge for necessary action.
(Arvind Kumar Mishra)
US(IT-Budget), CBDT
INTERIM ACTION PLAN FOR FINANCIAL YEAR 2021-22
Apart from the time barring work being attended to by the respective Charges, the following Key Result Areas have been identified for achievement within the time lines as indicated below:
| Key Result Area | Time frame | |
| A. Assessment Charges, Jurisdictional Assessing Officer & Exemption Charges | ||
| (i) | Demand Verification:(i) Checking of all demand PAN-wise and year-wise from Systems, AST/TMS or Manual demand wherever remaining and removal of all duplicate entries,(ii) Verification and certification in CPC Financial Accounting System (FAS) in cases where notice u/s 245 was issued by CPC up to March 31, 2021 | (i)31.07.2021 (ii)15.07.2021 |
| (ii) | Grievance Redressal: Disposal of E-nivaran and CPGRAM over 30 days | 30.06.2021 |
| (iii) | Uploading of Survey Reports: Uploading of all Survey reports, Scanned copy of photocopies/extracts of documents obtained during the survey but not impounded & any other relevant documents which are relevant for initiation and completion proceedings as per the provisions of section 143(3)/148. | 31.07.2021 |
| (iv) | Audit Objection: Identification and further processing for: Final settlement in 75% Major and Minor Revenue and Internal Audit Objections raised up to 31.03.2020 Final settlement of at least 50% of Major and 75% of Minor Revenue and Internal Audit Objections raised up to 31.03.2021 | 15.07.202131.07.2021 |
| (v) | Rectification and Appeal effects: Disposal of applications u/s 154 filed by the assessees and giving appeal effects in all eligible cases as on 01.04.2021 | 31.07.2021 |
| Jurisdictional Assessing Officer | ||
| (vi) | Uploading of all base and related documents of all assessments (including set-aside cases to be done de novo)/ penalties assigned to NaFAC | Immediate |
| (vii) | Identification and processing of all cases (search cases,153C cases, Bl3Ck Money Act cases, FT&TR cases etc.) which require centralization in the Central Charges (to be done in ITBA only). | 30.06.2021 |
| (viii) | Passing of orders in partly set-aside cases in atleast 25% cases of total pendency as on 01.04.2021 | 31.07.2021 |
| International Tax/Transfer Pricing | ||
| (ix) | Disposal of assessment in at least 30% of the International Taxation cases getting time barred on 30.09.2021 | |
| (x) | Verification of at least 25% of all 15 CA/CB certificates filed in FYs 2017-18 and 2018-19 and initiation of action u/s 201(l)/(1A) in appropriate cases | 31.07.2021 |
| (xi) | Disposal of all pending applications as on 30.06.2021 for nil/lower deduction TDS/TCS certificates under section 195 and 197. All fresh applications to be disposed within a month of receipt of the same | |
| Exemption Units | ||
| (xii) | Cases falling under the jurisdiction of CCIT (Exemptions) which are still lying at incorrect jurisdictions to be identified and transferred to respective CsIT (Exemptions). | As far as possible |
| (xiii) | Disposal of all petitions filed up to 31.03.2021 seeking condonation of delay in filing Form 10 &10B | 30.6.2021 |
| (xiv) | Completion of consequential rectification by assessing officers in all cases wherein condonation has been allowed by the CIT for delay in filing Form 10 & 10B | 31.07.2021 |
| B. NaFAC | ||
| Disposal of assessments/penalties in at least 30% of the cases getting time barred on 30.09.2021 | 31.07.2021 | |
| C. TDS Units | ||
| (i) | Reduction out of TDS demands as on 01.04.2021 including demand not fallen due by 25% Collection out of TDS demands as on 01.04.2021 including demand not fallen due by 10% | 31.07.2021 |
| (ii) | Examination of top 30 cases of short payment ( per Assessing Officer) as per MIS report ‘SP with unconsumed challans’ | |
| (iii) | Reconciliation of brought forward cases (as on 01.04.2021) of TDS reported by AINs with payment through OLTAS by State AGs based on | |
| (iv) | Seminars/awareness campaigns to be conducted through webinars | |
| (v) | Disposal of all applications u/s 154 of the Act filed by the assessee up to 31.03.2021 | |
| (vi) | Passing of order u/s 201{l)/(IA) in all cases where TDS survey has been conducted up to 31.03.2021 | |
| (vii) | Disposal of all pending applications as on 30.06.2021 for nil /lower deduction TDS/TCS certificates u/s 197 and 206C (9) | |
| D. CIT(AUs) | ||
| (i) | Passing of at least 100 draft appellate orders | 31.07.2021 |
| (ii) | VSV appeals-Appeals in respect of which Form 5 has been received should be disposed | Within one week of receipt of the Form |
| E. CIT(Audit) | ||
| (i) | Disposal of all pending references for audit certificates required for disposal of reward claims of informants | 31.07.2021 |
| (ii) | To hold one joint meeting at the level of Pr. CIT (Audit) and Pr. Director (Audit) for early settlement of pending objections | 31.07.2021 |
| (iii) | Action for settlement of at least 20% of IAP objections raised in F.Y 2020-21 | 31.07.2021 |
| F. Pr.CCIT/CCIT and Pr.CIT/CIT | ||
| (i) | Disposal of at least 25% compounding applications pending as on 31.03.2021 | 30.06.2021 |
| (ii) | Annual updation of Asset Registers on 31.03.2021) | 30.06.2021 |
| (iii) | Identification and withdrawal of non prosecutable appeals by the collegium of CCslT/DGsIT | 31.07.2021 |
| (iv) | Preparation and updating of PD account in ITBA by Pr.CITs for all transactions up to 31.03.2021 and ongoing | 30.06.2021 |
| (v) | Disposal of all CPGRAMs grievances older than 30 days | 30.06.2021 |
| (vi) | All rent related proposals (revision of rent or new lease agreements) to be submitted after completing all formalities to the Board | 31.07.2021 |
| (vii) | Holding of all DPCs at all grades (Group – B&C) within the Cadre control of the Pr.CCIT and issue of orders | 31.07.2021 |
| (viii) | Final reply in 10% of draft para cases to be submitted to RAP | 31.07.2021 |
| (ix) | Disposal of VsV matters | 15.07.2021 |
Note: A separate Interim Action Plan for the Investigation charges, Central Charges and Directorate of Income tax (Intelligence& Criminal Investigation) will be issued subsequently.