Disposal of VSV matters must be completed till July 15: CBDT issues Interim Action Plan for FY 2021-22

CBDT - Interim Action Plan for F.Y .2021-22 - Taxscan

The Central Board of Direct Taxes (CBDT) has issued the Interim Action Plan for Financial Year 2021-22.

Assessment Charges, Jurisdictional Assessing Officer & Exemption Charges

In respect of the checking of all demand PAN-wise and year-wise from Systems, AST/TMS or Manual demand wherever remaining and removal of all duplicate entries, the time frame will be July 31, 2021.

In respect of 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, the time frame July 15, 2021.

Grievance Redressal

Disposal of E-nivaran and CPGRAM over 30 days. The time frame notified is June 30, 2021.

Uploading of Survey Reports

Uploading of all Survey reports, Scanned copy of photocopies/extracts of documents obtained during the survey but not impounded and any other relevant documents which are relevant for initiation and completion proceedings as per the provisions of section 143(3)/148. The time frame is July 31, 2021.

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.

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.The timeframe for the same is July 31, 2021.

Identification and processing of all cases (search cases, 153C cases, Black Money Act cases, FT&TR cases etc.) which require centralization in the Central Charges (to be done in ITBA only).

Jurisdictional Assessing Officer

Uploading of all base and related documents of all assessments (including set-aside cases to be done de novo)/ penalties assigned to NaFAC, which is to be undertaken immediately.

Identification and processing of all cases (search cases, 153C cases, Black Money Act cases, FT&TR cases etc.) which require centralization in the Central Charges (to be done in ITBA only) should be completed by June 30, 2021.

Passing of orders in partly set-aside cases in at least 25% cases of total pendency as on 01.04.2021 must be completed by July 30, 2021.

International Tax/Transfer Pricing

Disposal of assessment in at least 30% of the International Taxation cases getting time barred on 30.09.2021 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(1)/(1A) in appropriate cases 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. All these activities must be undertaken till July 31, 2021.

Exemption Units

Cases falling under the jurisdiction of CCIT (Exemptions) which are still lying at incorrect jurisdictions to be identified and transferred to respective CSIT (Exemptions) must be completed as far as possible.

Disposal of all petitions filed up to 31.03.2021 seeking condonation delay in filing Form 10 & 10B must be completed by June 30, 2021.

NaFAC

Disposal of assessments/penalties in at least 30% of the cases getting time barred on 30.09.2021, which must be completed till July 31, 2021.

TDS Unit

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% Examination of top 30 cases of short payment (per Assessing Officer) as per MIS report ‘SP with unconsumed challans’ Reconciliation of brought forward cases (as on 01.04.2021) of TDS reported by AINs with payment through OLTAS by State AGs based on report available on TRACES portal Seminars/awareness campaigns to be conducted through webinars; Disposal of all applications u/s 154 of the Act filed by the assessee up to 31.03.2021; Passing of order u/s 201(1)/(IA) in all cases where TDS survey has been conducted up to 31.03.2021 Disposal of all pending applications as on 30.06.2021 for nil /lower deduction TDS/TCS certificates u/s 197 and 206C (9) to be completed till July 31, 2021.

CIT(AUs)

Passing of at least 100 draft appellate Orders must be complete by July 31, 2021. VSV appeals-Appeals in respect of which Form 5 has been received should be disposed by  within 1 week of the receipt of the Form.

CIT(Audit)

Disposal of all pending references for audit certificates required for 3 disposal of reward claims of informants. To hold one joint meeting at the level of Pr. CIT (Audit) and Pr. Director (Audit) for early settlement of pending objections. Action for settlement of at least 20 % of IAP objections raised in F.Y 2020-21 must be completed by July 31, 2021.

Pr. CCIT/CCIT and Pr.CIT/CIT

Disposal of at least 25% compounding applications pending as on 31.03.2021 and Annual updation of Asset Register (as on 31.03.2021) must be completed by June 30, 2021.

Identification and withdrawal of non prosecutable appeals by the collegium of CCSIT/DGSIT Preparation and updating of PD account in ITBA by Pr.CITS for all transactions up to 31.03.2021 and ongoing must be completed till July 31, 2021.

Disposal of all CPGRAMS grievances older than 30 days to be completed till June 30, 2021.

All rent related proposals (revision of rent or new lease agreements) to be submitted after completing all formalities to the Board; Holding of all DPCs at all grades (Group – B&C) within the Cadre control of the Pr.CCIT and issue of orders Final reply in 10% of draft para cases to be submitted to RAP should be completed by July 31, 2021.

Disposal of VSV matters must be completed till July 15, 2021.

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