CBEC Instructions on Mandatory pre-deposit of duty or penalty for filing appeal
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
CIRCULAR NO. 993/17/2014-CX.,
Dated: January 05, 2015
Sub: Mandatory pre-deposit of duty or penalty for filing appeal– reg.
Attention is invited to Circular No 984/08/2014-CX dated 16th September, 2014 on the captioned subject. While para 6 of this Circular laid down the procedure and manner of refund, para 7.2 clearly directed that the Commissionerates should maintain a database of the record of deposits made so as to facilitate seamless verification of the deposits at the time of processing the refund claims made in case of favourable order from the Appellate Authority.
2. In order to maintain uniformity in the database being maintained, the following columns are suggested to be maintained in a separate register (e-register preferably) in the Review Cell of each Commissionerate. The following columns need to be filled in on receipt of each appeal memo as directed in Para 6.2 of the Circular mentioned above. The data should be maintained separately in respect of appeals before CESTAT and Commissioner (Appeals)-
(i) Sl. No.(ii) Name of the Appellant/ Party(iii) Details of duty paying document viz Challan etc(iv) Amount of pre-deposit paid(v) Order No and date of the order of Commissioner(A)/Tribunal
3. Rule 17 of the CESTAT (procedure) Rules, 1982 stipulates that a copy of the appeal memo is to be sent to the Departmental Representative as well as to the Executive Commissionerate. This is required to be done by the Tribunal registry where the appeal memo is received. It has been brought to the notice of the Board that appeals filed before the Tribunal on or after 6th August are not being sent to the Commissionerate. Therefore, it is emphasized that Rule 17 ibid has to be followed and the Tribunal Registry must send a copy of the appeal memo to the Commissionerate immediately after receipt. Similarly, a copy of the appeal memorandum filed before the Commissioner (Appeal) must be sent to the Commissionerate concerned by the office of the Commissioner (Appeals). This would help in processing the refund claims quickly.
4. Para 1.2 of the Circular ibid stated that amended provisions would apply to appeals filed after 6th of August, 2014. An Act of Parliament comes in to effect on the date it received the assent of the President of India. Hence, the amended provisions regarding filing of appeal along with stipulated percentage of pre-deposit shall apply to all appeals filed on or after 6th August, 2014. Para 1.2 of the earlier Circular stands suitably modified.
5. Several representations have been received by the Board stating that some Commissioners (Appeals) have been insisting on pre-deposit in cases of demand of erroneous drawback granted. It has been represented that drawback is not a duty and hence the amended provisions would not apply to such cases.
6. The issue has been examined. Drawback, like rebate in Central Excise, is refund of duty suffered on the export goods. Section 129E stipulates that appellant filing appeal before the Commissioner (Appeals) shall pay 7.5% of the duty demanded where duty and penalty are in dispute. Accordingly, it is clarified that mandatory pre-deposit would be payable in cases of demand of drawback as the new section 129E would apply to such cases.
7. The ambit of the Section 129E of the Customs Act, 1962 in the legislation does not extend to appeals under section 129DD before Joint Secretary (Revision Application). Therefore, while mandatory pre-deposit would be required to be paid in cases of drawback, rebate and baggage at the first stage appeal before Commissioner(Appeals), no pre-deposit would be payable in such cases while filing appeal before the JS(RA).
F. No. 390/Budget/1/2012-JC
(Archana P Tiwari)
Joint Secretary (Judicial/Review)
Joint Secretary (Judicial/Review)
Instances have come to the notice of the Board where information pertaining to individual taxpayers has been published in the print media with specific reference to departmental sources. In some cases, even details contained in departmental documents seem to have been shared with the representatives of media.
CBDT prohibits disclosure of Information about taxpayers to media
F. No. Dir.(Hqrs.)/Ch.(DT)/29/2014
Dated 15 th January,2015
Government of India
Ministry of Finance
Department of Revenue
[Central Board of Direct Taxes]
Ministry of Finance
Department of Revenue
[Central Board of Direct Taxes]
Office Memorandum
Subject:Disclosure of Information about taxpayers to media – regarding
Instances have come to the notice of the Board where information pertaining to individual taxpayers has been published in the print media with specific reference to departmental sources. In some cases, even details contained in departmental documents seem to have been shared with the representatives of media.
Attention of all the officers and officials of the Department is drawn to the provisions of section 138 of the Income Tax Act, 1961 read with notifications issued under that section, which obligates that no public servant shall produce before any person or authority any such document or record or any information or computerised data or part thereof as comes into his or her possession during the discharge of official duties unless specifically authorised to do so in accordance with the notifications issued under section 138 from time to time.
I am also directed to draw attention to the provisions contained in section 280 of the Income Tax Act, 1961 which provide that if a public servant furnishes any information or produces any record in contravention of the provisions of section 138(2) of the Income Tax Act, 1961, he or she will be punishable with imprisonment which may extend up to six months and shall also be liable to fine.
Privacy of taxpayer must be respected as the information respecting an assessee is held in fiduciary capacity and maintaining its confidentiality is a statutory obligation of the Department.
The above legal position is brought to the notice of all officers and officials of the Department for strict compliance. Any breach of the aforesaid statutory obligation will be viewed seriously by the Board and necessary action will be initiated.
All supervisory authorities must sensitise their subordinates about the statutory position and ensure that the Board 's directions are complied with both in letter and spirit.
This issues with the approval of Chairperson, CBDT
(Dr. B. K. Sinha)
CIT(C&S), CBDT
CIT(C&S), CBDT
For Deductors' convenience, CPC(TDS) has established processing logic in the system that can accept a Single Challan per month for reporting of Tax Deposited in following circumstances : Situation 1: Where Payment of Tax Deducted is required under "different sections" of the Income Tax Act, 1961:
3 Tips for those Making TDS payment through multiple challans in a month
For Deductors' convenience, CPC(TDS) has established processing logic in the system that can accept a Single Challan per month for reporting of Tax Deposited in following circumstances :
Situation 1: Where Payment of Tax Deducted is required under "different sections" of the Income Tax Act, 1961:
- The CPC (TDS) system gives credit of TDS against different sections of the Act, even though a specific section has been quoted in the challan.
- Example: The challan used for payment of TDS relevant to Section 192 of the Act can also be used for the purpose of reporting tax deposited under Section 194 of the Act also.
| Situation prior to Financial Year 2012-13 | Consumption of Challan in TDS Statement on the basis of Section quoted in the Challan details |
| Situation with effect from Financial Year 2012-13 | Section quoted in Challan, at the time of depositing Tax deducted/ collected is irrelevant for the purpose of consumption in TDS Statement. |
Situation 2: Where Payment of Tax Deducted is required for "different Assessment Years":
- In case tax has been deposited more than the required tax deducted at source for a particular Assessment Year, the excess amount of tax can be claimed in the following quarters of the relevant year. The balance amount if any can be carried forward to the next year for claim in the TDS statement.
- Example: If excess payment of Tax has been made in Quarter 1 of financial year 2013-14, the same can be used for Quarter 2, 3&4 of F.Y. 2013-14 as well as for Q1 to Q4 of F.Y.2014-15. The excess amount of tax paid in Q1 of F.Y.2013-14 can also be used for payment of tax default of Q1 to Q4 of F.Y.2012-13.
Situation 3: Where different challans have been used for the purpose of reporting multiple Deductees associated with "different branches with same TAN":
- The deductor may have used multiple challans for reporting multiple deductees associated with different branches, in the TDS Statement.
- A single challan can be used for the purpose of reporting Tax Deducted for such deductees.
- Example: If a Bank has multiple branches with same TAN, payment of Tax Deducted can be made by a single challan and all the deductees can be tagged using the same.
Based on the above information, you may use a single challan in a month towards payment of Tax Deposited.
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3 Tips for those Making TDS payment through multiple ch... For Deductors' convenience, CPC(TDS) has established processing logic in the system that can accept a Single Challan per month for reporting of Tax Depos... | |||||||
The undersigned is directed to state that large number of requests for Exchange of Information (EOI) in time barring assessments/ matters are received in FT&TR Division just before the time barring date. It becomes difficult to process and forward such requests after due scrutiny to the Foreign Competent Authority in time. Further, in many cases the EOI requests are not properly drafted/prepared and modification of these requests by the field officers is required
CBDT-Request for Exchange of Information from field offices of time barring assessment cases
F.No.500/56/2014-FT&TR-IV , Dated: January 6, 2015
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)
FT&TR-IV DIVISION
NEW DELHI
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)
FT&TR-IV DIVISION
NEW DELHI
To
1. All the Principal Chief Commissioners of Income Tax
2. All the Directors General of Income Tax (Inv.)
2. All the Directors General of Income Tax (Inv.)
Sub: Request for Exchange of Information from field offices of time barring assessment cases- reg.
The undersigned is directed to state that large number of requests for Exchange of Information (EOI) in time barring assessments/ matters are received in FT&TR Division just before the time barring date. It becomes difficult to process and forward such requests after due scrutiny to the Foreign Competent Authority in time. Further, in many cases the EOI requests are not properly drafted/prepared and modification of these requests by the field officers is required.
2. You are therefore requested to direct officers/ CsIT concerned to send all requests for exchange of information getting time barred on 31.03.2015 to FT&TR Division latest by 15th of February 2015. References beyond this date may be sent only in unavoidable circumstances. In this manner, deficiencies, if any, can be removed and modified/correct EOI proforma can be sent to the Foreign Competent Authority in time.
3. You are requested to bring this to the notice of all the CsIT/ officers.
4. This issues with the approval of Chairperson, CBDT.
(Dr O N Supriya Rao)
OSD (FT&TR-IV)(2)
OSD (FT&TR-IV)(2)
S. 54F: Amount paid to builder for house is equivalent to amount spent by assessee for construction. Fact that only advance is given and construction is delayed beyond 3 years does not deprive assessee of exemption
A flat which is newly constructed by a builder on behalf of the assessee is in no way different from a house constructed. Section 54F being a beneficial provision has to be interpreted so as to give the benefit of residential unit viz., flat instead of house in the present state of affairs. Even if only advance is given the benefit still will be available for exemption u/s. 54F Read more of this post
PFA
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