Professional Documents
Culture Documents
THE RIGHT TO
INFORMATION ACT, 2005
DIRECTORATE OF TRAINING
NATIONAL ACADEMY OF DIRECT TAXES
CHHINDWARA ROAD
NAGPUR – 440 029
http://nadt.gov.in
2
VI. APPELLATE AUTHORITIES – ROLES AND RESPONSIBILITES ...................26
FIRST APPELLATE AUTHORITY.........................................................................26
SECOND APPEAL TO THE CENTRAL INFORMATION COMMISSION......27
VII. EXEMPTION PROVISIONS - INTERPRETATION.............................................29
EXEMPTION BY PERSON.......................................................................................29
EXEMPTION BY CLASS..........................................................................................30
AN OVERRIDING FACTOR....................................................................................31
DISCLOSURE OF INFORMATION IN RETURNS OF INCOME – OPINION
OF MINISTRY OF LAW & JUSTICE.....................................................................31
ANOTHER OVERRIDING FACTOR - PUBLIC INTEREST VIS A VIS
PROTECTED INTEREST.........................................................................................32
A NEGATIVE OVERRIDING FACTOR.................................................................32
DISCLOSURE TO BE IN MEANINGFUL MANNER...........................................32
WHEN IT CAN BE SAID THAT PUBLIC INTEREST IS SERVED...................32
OPINION OF MINSITRY OF LAW ON “PUBLIC INTEREST” AND RECENT
DECISIONS OF CIC..................................................................................................33
REQUESTS TO PROVIDE OPINIONS OR INTERPRETATION OF LAW OR
FACTS..........................................................................................................................33
MAINTENANCE OF REGISTERS AND RETENTION POLICY.......................34
DUTY OF PUBLIC AUTHORITY TO DISCLOSE INFORMATION.................34
EXEMPTION NOT TO APPLY IN CERTAIN CASES WHERE A TIME GAP
OF TWENTY YEARS HAS ELAPSED....................................................................36
VIII. TIME LIMITS FOR SUPPLY OF INFORMATION ...........................................37
IX. FEE.............................................................................................................................38
X. PUBLICATION SCHEMES AND RECORD MANAGEMENT...............................41
MANDATORY PUBLICATION OF INFORMATION U/S 4(1)(B)......................42
......................................................................................................................................42
CATALOGUING AND INDEXING OF RECORDS U/S 4(1)(A)..........................42
RIGHT TO INSPECT IS ALSO PART OF RIGHT TO INFORMATION..........44
XI. PROACTIVE DISCLOSURE....................................................................................45
XII. CHALLENGES IN IMPLEMENTATION .............................................................46
KEY CHALLENGES INVOLVED IN THE IMPLEMENATION OF THE ACT
.......................................................................................................................................46
STEPS TO BE TAKEN FOR IMPLEMENTATION OF THE ACT ....................47
3
(SOME PORTIONS OF THE MATTER BELOW ARE NOT RELEVANT
BECAUSE ACT IS ALREADY BEING IMPLEMENTED)...................................47
XIII. RECOMMENDED FORMAT FOR FORMS AND APPLICATIONS.................48
1. FORM OF APPLICATION FOR SEEKING INFORMATION........................48
CHECK LIST FOR OFFICIAL USE........................................................................50
2. ACKNOWLEDGEMENT OF APPLICATION...................................................50
3. INTIMATION OF TRANSFERRING THE APPLICATION TO ANOTHER
PUBLIC AUTHORITY (U/S 6(3) OF RTI ACT).....................................................51
4. NOTICE FOR PAYMENT OF FURTHER FEE ................................................51
5. INTERNAL QUERY FOR ELICITING INFORMATION................................52
6. REMINDER TO THE CONCERNED OFFICER...............................................53
7. ORDER FURNISHING INFORMATION (U/S 7(1) OF THE RTI ACT):.......53
8. NOTICE TO THE THIRD PARTY U/S 11(1) OF THE RTI ACT:...................54
9. ORDER OF REJECTION (U/S 7(1) OF THE RTI ACT): ................................55
10. ORDER OF PART DISCLOSURE (U/S 10(1) OF THE RTI ACT):...............55
12. FORM OF APPEAL TO BE FILED U/S 19(1) OF THE RTI ACT:...............56
XIV. MONITORING, REPORTING AND RAISING AWARENESS...........................58
MONITORING AND REPORTING.........................................................................58
AWARENESS PROGRAMMES AND USER GUIDES..........................................60
XV. FEATIRES OF THE RTI ACT 2005.................................................................61
DATE OF ENFORCEMENT: .................................................................................61
COVERAGE:...............................................................................................................61
MEANING:.................................................................................................................61
OBLIGATIONS OF PUBLIC AUTHORITY:.........................................................62
EXEMPTION FROM DISCLOSURE:.....................................................................63
MEANING OF PUBLIC AUTHORITY:..................................................................64
EXCLUDED AUTHORITIES:..................................................................................64
THIRD PARTY:..........................................................................................................65
PUBLIC INFORMATION OFFICERS (PIOS):......................................................65
DUTIES OF PIOS:......................................................................................................65
APPLICATION PROCEDURE:................................................................................66
TIME LIMIT TO GET INFORMATION:...............................................................67
APPLICATION FEE:.................................................................................................67
4
GROUNDS FOR REJECTION:................................................................................67
APPELLATE AUTHORITIES:.................................................................................67
CENTRAL INFORMATION COMMISSION:........................................................68
ELIGIBILITY CRITERIA:__________________________________________________________68
TERM OF OFFICE OF CIC:_______________________________________________________69
TERM OF OFFICE OF ICS:_______________________________________________________69
STATE INFORMATION COMMISSIONS:............................................................69
ELIGIBILITY CRITERIA:__________________________________________________________69
POWERS & FUNCTIONS OF INFORMATION COMMISSIONS:....................70
REPORTING PROCEDURE:...................................................................................71
PENALTY PROVISIONS:.........................................................................................71
PROTECTION FOR BONAFIDE ACTIONS AND JURISDICTION OF
COURTS:.....................................................................................................................72
ACT TO OVERRIDE OFFICIAL SECRETS ACT OR PROVISIONS OF ANY
OTHER LAW WHICH ARE INCONSISTENT WITH THIS ACT:....................72
ROLE OF CENTRAL/STATE GOVERNMENTS:.................................................72
RULE MAKING POWER:........................................................................................73
ANNEXURE – I : UN Principles On Freedom Of Information.....................................73
ANNEXURE – II: VIEWS OF COMMONWEALTH HUMAN RIGHTS INITIATIVE
ON RIGHT TO INFORMATION....................................................................................74
ANNEXURE – III: Text of PM's intervention in the Lok Sabha on the right to
information bill debate on May 11, 2005 New Delhi.......................................................75
ANNEXURE - IV: LETTER FROM DOM&S................................................................79
ANNEXURE - V: AUTHORITIES ENTRUSTED WITH RESPONPOSIBILITY OF
PUBLICATION OF INFORMATION u/s 4(1)(b) .........................................................89
ANNEXURE – VI: MODEL CATALOUGUE OF RECORDS/FILES RECOMMEND
FOR EACH AO/RANGE..................................................................................................91
5
Chapter 1
HISTORY AND OVERVIEW OF RIGHT TO INFORMATION
ACT
Failure on the part of the State to provide its citizens with access
to information is against democratic principles and their fundamental
rights. It is also necessary to ensure that our democracy is not merely
representative put participative. Right to Information Act (RTI Act
2005) which is effective from 12th October 2005 is a major step in
transition of our democracy from representative to participative.
6
DUTY TO PROVIDE INFORMATION IS PART OF RIGHT
TO INFORMATION
7
CAMPAIGN FOR RIGHT TO INFORMATION
8
4
of India and received Presidential assent on 15th June 2005. It is an Act
to provide for setting out the practical regime of right to information
for citizens to secure access to information under the control of public
authorities, in order to promote transparency and accountability in the
working of every public authority, the constitution of a Central
Information Commission and State Information Commissions and for
matters connected therewith or incidental thereto.
*****
Chapter 2
9
II. PUBLIC AUTHORITY
*****
Chapter 3
10
III. INFORMATION AND RIGHT TO INFORMATION
WHAT IS INFORMATION
• records,
• documents,
• memos,
• e-mails,
• opinions,
• advices,
• press releases,
• circulars,
• orders,
• logbooks,
• contracts,
• reports,
• papers,
• samples,
• models and
• data material held in any electronic form
11
WHAT IS RECORD
FILE NOTINGS
PRIVATE BODY
12
not from the Income Tax Department. It is a different matter whether
the CPIO accedes to the request or not.
RIGHT TO INFORMATION
*****
13
Chapter 4
The key obligations cast upon a public authority under the RTI Act are
as follows:
The Authority shall also ensure that all records that are
appropriate to be computerized are, within a reasonable time
and subject to availability of resources, computerized and
connected through a network all over the country on different
systems so that access to such records is facilitated;
14
The information shall also be disseminated in such form and
manner to enable easy access to the public.
15
RECOMMENDED ACTION PLAN FOR IMPLEMENTATION
(not relevant now because Act is already under implementation)
SNo Action to be taken Time Frame
1 Setting up machinery for monitoring and First week of September
report of progress of implementation 2005
2 Appointment of CPIOs/CAPIOs Preferably in second week of
September 2005 (Statutory
Limit is before 22-09-2005)
and forwarding the details to
DIT(Systems) for display on
the departmental website. A
copy shall also be marked to
DIT(DO&MS)
3 Creation of front office of CPIOs/CAPIOs Preferably before second
week of September 2005
4 Awareness programmes for all Officers and To start from first or second
Staff on general provisions and record week of September 2005
management
5 Establishing publication policy and First or second week of
publication schemes September
6 Preparation of lists of records, cataloguing Work should immediately
and indexing as per publication policy start because section 4(1) of
keeping in view section 4(1)(b) of the RTI the RTI Act, 2005 has
Act, 2005 already come into force.
7 Training of CPIOs/CAPIOs/front office staff Third week of September
2005
8 Printing of model applications for seeking First week of October 2005
information and establishing channels for
receiving information
9 Publications of names and details of Fourth week of September
CPIOs/CAPIOs through media 2005
10 Compilation of information about records First week of October 2005
which are needed to be catalogued and
indexed (to be readily available with
CPIO/CAPIO)
11 Amendment of running contracts with Work to be started
vendors and service providers to enable immediately
information disclosure as per RTI Act 2005
12 Constituting a core team of trainers to Work to be started
impart training to CPIOs/CAPIOs as well as immediately
officers and staff
16
13 Consolidated fortnightly Report to CBDT To be submitted every
fortnight Chapter 5
V. CPIO, CAPIO - ROLES AND RESPONSIBILITES
17
STRUCTURE OF CPIOs/APPELLATE AUTHORITIES IN
CENTRAL BOARD OF DIRECT TAXES (F. No.
402/9/2005-ITCC dated 21-03-2007 from CBDT)
S.No
CPIO Section Appellate Authority
1 US(TPL-I) TPL-I Dir.(TPL-I)
2 US(TPL-II) TPL-II Dir.(TPL-II)
3 US(TPL-III) TPL-III Dir.(TPL-III)
4 US(TPL-IV) TPL-IV Dir.(TPL-IV)
5 US(ITA-I) ITA-I Dir.(ITA-I)
6 US(ITA-II) ITA-II Dir.(ITA-II)
7 US(ITCC) ITCC Dir.(ITCC)
8 US(Budget) Budget DS(Budget)
9 US(OT) OT D.S(OT & WT)
10 US(WT) WT D.S(OT & WT)
11 U.S(Inv.I) Inv.I Dir.(Inv.I)
12 US(Inv. II & III) Inv. II & III Dir.(Inv.II & III)
13 ADIT(Prosecution) Prosecution OSD(Legal)
14 US(A & PAC)I A & PAC-I Dir.(A & PAC)
15 US(A & PAC)II A & PAC-II Dir.(A & PAC)
16 US(ITJ-I) ITJ D.S(ITJ)
17 US.(FT & TR-I)(I) FT & TR-I (I) Dir.(FT & TR-I)
18 US.(FT & TR-II)(I) FT & TR-II (I) Dir.(FT & TR-II)
19 SO(NC) NC D.S.(NC)
20 US(V & L) V&L DS(V & L)
21 US(Ad.VI) Ad.VI Dir.(Ad.VI)
22 US(DTP) DTP Dir.(Ad.VI)
23 US(Ad VIA) Ad.VIA Dir.(Ad.VII)
24 US(Ad-VIII) Ad-VIII Dir.(Ad.VIII)
25 US(Ad-VII) Ad-VII D.S.Ad.VII & IX)
26 US Ad.(IX) US Ad.(IX) D.S.(Ad.VII & IX)
2.For the RTI applications pertaining to (HQ) and Grievance section Dir.(HQ) shall be the CPIO and
CIT(C&S) shall be the Apellate Authority
3.In case the Under Secretary is not available or the post is vacant then the respective section Officer
shall act as CPIO. The respective JSs/CITs shall act as apellate authority in case DS/Dir. in charge
of the section is not available or the post is vacant.
18
At stations, where there is no CPIO, the controlling CCIT/DGIT
shall designate the senior most officer looking after the administration
as CAPIO.
19
3. In case of applications where information is held by or can
be more appropriately dealt by another public authority, CPIO
has to transfer the application to the relevant CPIO within five
days of the receipt of the application and intimate the applicant
immediately.
20
In case, of any objection from the third party, the CPIO shall sit
in judgment over the objection of the third party and pass an
order of his intention (whether or not he intends supplying
information).
21
CPIO has to charge fees prescribed under section 7(1) or
7(5), if the information is sought in print format or electronic
form.
OBTAINING INFORMATION
i) Two channels have been provided in the RTI Act for the CPIO to
obtain information.
ii) First, the information which stands disseminated and which is
expected to be with the CPIO hopefully in electronically
networked form. Information can also be accessed by the CPIO
from the official website of the Income Tax Department
(www.incometaxindia.gov.in).
iii) If application relates to any such information, the CPIO can
deliver it without any restrictions or prohibitions on payment of
fees to be prescribed u/s 4(4) of the RTI Act.
iv) Second, for all other information, the CPIO has to obtain the
same from the officer/official concerned who is in possession of
the particular information. The Act requires CPIO to officially
call for such information.
v) The CPIO is vested with authority to seek assistance of any
other officer for the proper discharge of his/her duties. In case
of default by such officer, that officer shall be deemed CPIO in
respect of the particular application. Any penal consequences of
default in such cases shall lie on that officer. It is only through
this process that the CPIO can effectively function.
22
vi) The CPIO must also obtain from such officer, details of the cost
associated in gathering the information as specified in section
7(3) of the Act.
SUPPLY OF INFORMATION
(i) CPIO has power either to supply the information or reject the
application. In case of latter, a formal order is necessary and
this order is appellable. In case of former, he must ensure
payment of fees before release of information. In either case,
he has to keep track of date of limitation.
(ii) CPIO has to supply information on demand not only in
conventional format but also on electronic media like diskettes,
floppies, tapes including videotapes and e-mail. As far as
possible information should be supplied in the requested format
and the decision on this issue is appellable.
(iii) For applications filed before CAPIO, the period gets extended to
35 days. This limitation gets further extended in following
circumstances.
If further fees is chargeable u/s 7(3), the time limit will get
extended.
23
provided by the CPIO within forty-eight hours of the receipt of
the request.
DECISION MAKING
iv. In some cases, the CPIO may also have to weigh public interest
vis a vis harm to protected interests and pass his order.
vii. CPIO is debarred from seeking any personal details from the
applicant except those that may be necessary for contacting
him.
24
xi. In case of default by the CPIO, Central Information Commission
can levy fine of Rs. 250 per day, up to a maximum of Rs.
25,000/- for –
a. not accepting an application;
b. delaying release of information without reasonable
cause;
c. malafide denial of information;
d. knowingly giving incomplete, incorrect or misleading
information;
e. destroying information that has been requested and
obstructing furnishing of information in any manner
xii. The Central Information Commission can also recommend
disciplinary action against a CPIO for recurring defaults.
*****
25
Chapter 6
VI. APPELLATE AUTHORITIES – ROLES AND
RESPONSIBILITES
As per section 19 of the RTI Act, 2005, first appeal against the
order of CPIO lies with the designated appellate authority. This appeal
has to be filed within 30 days from the expiry of the prescribed time
limit (for receipt of information) or from the date of receipt of the
decision of CPIO. In case of appeal filed by third party, appeal has to
be filed within 30 days of the date of the order of the CPIO.
26
This time limit can be extended suo motu by the appellate
authority to a period not exceeding a total of 45 days from
the date of filing of appeal.
Second appeal from the order of the first appellate authority lies
with Central Information Commission within 90 days from the date on
which the decision of the appellate authority is received or should have
been delivered. Upon filing of the appeal, the Central Information
Commission has to undertake the following actions:
27
9. No fees is prescribed under the Act for filing appeal (but
the same can be prescribed under the rules in pursuance of
section 19(10)).
*****
28
Chapter 7
The spirit and intention of the RTI Act, 2005 is to treat disclosure
of information as the norm. Therefore, information should not be
withheld unless there are strong reasons, which are permissible under
the Act. Yet, in certain situations it is not in the public interest to
disclose information. Taking cognizance of this fact, certain exemption
provisions are incorporated in the Act.
EXEMPTION BY PERSON
As per section 24(1) read with Second Schedule of the Act, some
of the security and intelligence organizations are exempt from the
application of the RTI Act. Organizations that are exempt from the
purview of the Act are:
1. Intelligence Bureau.
2. Research and Analysis Wing of the Cabinet Secretariat.
3. Directorate of Revenue Intelligence.
4. Central Economic Intelligence Bureau.
5. Directorate of Enforcement.
29
6. Narcotics Control Bureau.
7. Aviation Research Centre.
8. Special Frontier Force.
9. Border Security Force.
10. Central Reserve Police Force.
11. Indo-Tibetan Border Police.
12. Central Industrial Security Force.
13. National Security Guards.
14. Assam Rifles.
15. Special Service Bureau.
16. Special Branch (CID), Andaman and Nicobar.
17. The Crime Branch-C.I.D.- CB, Dadra and Nagar Haveli.
18. Special Branch, Lakshadweep Police.
Section 24(2) and 24(3) provide for further notification of such
organizations.
EXEMPTION BY CLASS
30
or assistance given in confidence for law enforcement or security
purposes;
(h) information which would impede the process of investigation or
apprehension or prosecution of offenders;
(i) Cabinet papers including records of deliberations of the Council of
Ministers, Secretaries and other officers till the period the decision
is taken or matter is complete
AN OVERRIDING FACTOR
31
information in such matters. Decisions of Central Information
Commission available on the website http://cic.gov.in are of great help
in this regard (decisions are available on action to be taken in case of
information sought on sub-judice matters, DPC minutes, ACR files,
examination papers, bank accounts, PAN numbers and so on)
The Right to Information Act does not define “public interest”. The
issue is open. The idea of what may constitute public interest detailed
below has emerged out of deliberations amongst officers of the
Training Directorate:
32
iii) promotion of accountability and transparency in decision
making process of public authority
iv) enhancing public understanding of decisions of public
authorities affecting lives of citizens
v) enhancing public awareness on issues of public safety
33
MAINTENANCE OF REGISTERS AND RETENTION
POLICY
34
Berry Vs CPIO, Bharat Petroleum Corporation Ltd), the Commision held
that tour programme and travel expenses of a public servant cannot be
treated as personal information. The information sought is required by
the appellant to defend his case properly. The Commission therefore
directed CPIO of BPCL, Mumbai to provide the information sought by
the appellant within fifteen days of the issue of the decision.
35
loan accounts as it is personal information and is also in the nature of
commercial confidence – Therefore, the Commission held that the
exemption from disclosure of information under Section 8(1)(d),(e) and
(j) has been correctly applied by the Bank.
*******
36
Chapter 8
The Right to Information Act grants the CPIO 30 days from the
date of application for supplying information.
37
period of 10 days. The third party has a right to appeal
against the order of the CPIO. The limitation in this
situation does not prevail. Therefore, the information can
not be provided till the expiry of time limit of filing the
appeal, in case no appeal is filed by the third party and till
the finalization of the appellate proceedings, in case appeal
is filed.
• In situations where the CPIO demands further fees u/s
7(3) of the Act, the time intervening between dispatch of the
notice to the applicant demanding further fees and payment
of further fees including the time taken for finalization of
appeal, if any, on the issue of further fees gets excluded from
the time limit.
Chapter 9
IX. FEE
38
for inspection of records, no fee for the first hour and a fee
of Rs 5/- for each subsequent hour1 (or fraction thereof)
thereafter
• Third situation is where information is sought is other than what
has been disseminated. Under section 7(5), the CPIO has to
recover the cost of print or electronic format. This fee is also
prescribed under the Rules referred above.
Note: Applicants below the poverty line are not required to pay any
of the above three categories of fees.
• There can be situations where either the CPIO or the officer from
whom CPIO has sought assistance for providing the information
u/s 5(4) of the Act, may have to incur expenditure in collecting
or collating the information and may have to divert his available
resources for the purpose. The Act provides for recovery of this
cost of providing the information by way of charging of further
fees u/s 7(3). The Act does not provide the quantum of fees to
be charged nor empowers the Government/Competent Authority
to prescribe such fees. This is a case specific situation.
Therefore, the quantum of further fees to be charged has to be
decided by the CPIO as well as the officer(s) whose assistance is
sought. This quantum of fees is appeallable. The detailed
procedure of charging this fees has already been explained
above.
• Any of the fee described above can be paid in cash or through
DD or Bankers Cheque to the Accounts Officer of the Public
Authority.
• Regarding payment of fees Office of Principal Chief Controller of
Accounts, CBDT vide Lr No. PCCA/CDN/RIA/05-06/1818 dated
10-11-05 issued the following clarifications regarding accounting
procedure:
i. The fee has to be treated as non-tax revenue
1
In the initial rules, the time was fifteen minutes. But as amended by Right to
Information (Regulation of Fee and Cost) (Amendment) Rules, 2005 dated 27-10-05,
the time of fifteen minutes was changed to one hour.
39
ii. If the fee is paid in cash to Departmental Officer
(DDO), the same may be converted into DD in favour of
ZAO and remitted to the latter for crediting to Government
Account.
iii. If the DDO is a cheque drawing DDO (FPU), then the
fee collected in cash can be remitted by the DDO himself
into the bank account duly supported by the challan in
GAR-7.
iv. At stations where there is ZAO, fee paid in cash to
DDO is to be remitted into the account of ZAO through
challan in GAR-7.
v. The fee should be remitted immediately and not later
than 7 days of realization or accumulation not exceeding
Rs 500/- whichever is earlier. Receipt should be given in
prescribed form no. GAR-6.
vi. Fees paid in cheques or DDs should be taken as
crossed cheques/DDs drawn on local branch of a scheduled
bank where cheque drawing DDO or ZAO has an account.
Cheques/DDs should be drawn in the name of ZAO.
Preliminary acknowledgement receipt has to be issued.
Details of the cheque/DD should be entered in the register
of valuables in GAR-5 and challan should be in GAR-7.
vii. Refund of fees is governed by the procedure
prescribed under Rule 139 of Receipts and Payments
Rules, 1983.
viii. Receipts so realized may be credited to the transitory
Minor Head-500 – Receipts awaiting transfer to the other
Minor Head under the Major Head-0075-Misc General
Services pending approval of the4 CAG for booking under
the final head.
********
40
Chapter 10
41
classes, organize and index records according to the classes and
decide on the publication scheme for suo motu disclosure so that
public is well aware of the policies and practices of the Department.
This will ease the burden on the CPIOs to a great extent because the
public is aware before approaching the Department for information and
also information is available in organized fashion, which facilitates ease
of retrieval.
The public authority is also duty bound u/s 4(1)(a) of the RTI Act
to maintain all its records duly catalogued and indexed in a manner
and the form which facilitates the right to information under the Act
and ensure that all records that are appropriate to be computerized
are, within a reasonable time and subject to availability of resources,
computerized and connected through a network all over the country on
different systems so that access to such records is facilitated.
Therefore, each public authority is duty bound to prepare a catalogue
of all records maintained by it and index the same in computerized
format and make it available to the public.
42
3. Details of other office files maintained by the AOs, Range
Heads and CsIT (Illustrative list is attached as Annexure –
VI to this manual)
4. List of all applications pending and disposed u/s 154 (both
on application of assessee and due to action by the
Department)
5. List of all grievance petitions pending and disposed
6. List of all appeal effects pending and disposed
7. Details of all assessments pending (regular scrutiny,
reassessment, assessments due to revision and search
assessments)
8. Details of all audit objections raised by RAP (category wise
– draft para, major or minor and review wise) as well as
IAP and the outcome.
9. Details of all appeals pending and disposed (before CIT(A),
ITAT, HC or SC)
10. Details of appeal effects pending and disposed (from
orders of CIT(A), ITAT, HC or SC)
11. Details of cases where appeals are not preferred (both on
account of financial limits as well as on merits at each level
i.e to ITAT, HC and SC).
12. Details of appeals filed by the assessees and their status.
13. Details of cases before Settlement Commission
14. Details of cases pending before High Power Committee on
Disputes and issues involved.
15. Asset inventory of the public authority
16. Details of organizations for which registration is
granted/refused/application pending u/s 12A, approval
granted/refused/pending u/s 80G, exempt or notified u/s
10 (sub-section wise)
17. List of searches conducted and the outcome of such
searches
18. List of surveys conducted and the outcome of such surveys
19. Details of penalties levied and their outcome (section wise)
20. Details of prosecutions launched and their outcome
(section wise) along with details of compounding of
offences, if any.
21. Details of cases in which directions u/s 144A were issued
and the outcome
22. Details of assessments set aside/directions issued u/s 263
or 264 and their outcome
23. Details of remand reports sought by CIT(A) and
24. Contracts with AMC Vendors, UTIISL and NSDL
25. Status of PAN applications pending with UTIISL/NSDL
43
26. Details of processing u/s 143(1) like current status on
processing and issue of refunds (with acknowledgement
numbers of the returns)
27. List of cases referred to Valuation Cell and list of reports
received from the Valuation Cell.
28. Attachments made by the TRO or AO
29. Auctions held by the Department
30. Details of TDS returns filed
31. Details of returns filed through e-filing
32. Financial budget of the each independent unit with details
of receipt and expenditure.
33. CAP – I, CAP – II, CAP – III, Quarterly reports and all other
reports.
34. Details of returns filed, processed and assessed under the
provisions of FBT/STT/BCTT.
35. Similar information in respect of other Direct Taxes also
needs to be maintained, wherever applicable.
All these details are already available in each office, in one form
or other. Now, most of the details are available in computerized
formats because computers are extensively used in the Department.
Only one has to organize all the information in a proper manner,
catalogue and index the same. Index of the information has to be
made available to the CPIO in the form of information
sheets/publication list. It is recommended that this list may be
prescribed by the CCIT/DGIT for the sake of uniformity. More
important is the need for each office to update the information. It is
better to update the registers in computerized format as soon as the
information is received in an office or action is taken by an officer.
Officers and staff need to be trained on this aspect and regular
monitoring by higher authorities is also necessary.
44
of internal confidential records, a code number scheme can be adopted
to identify the records because mention of the subject may unravel the
confidentiality.
*****
Chapter 11
XI. PROACTIVE DISCLOSURE
45
Proactive disclosure enables promotion of transparency and also
reduces the demand on the functions of the CPIO. It is therefore
advisable to publish all the information, which can be widely sought by
the citizens.
Chapter 12
46
ii) Categorization of records for the purpose of
preparation of information lists
iii) Preparation and indexation of catalogues of records
iv) Achieving uniformity throughout the country in
record management
v) Establishing a publication policy and dynamically
tune the policy considering the demand for information
vi) Deciding publications for purpose of proactive
disclosure
vii) Uniform interpretation of exemption clauses and
viii) Setting up of machinery for monitoring and reporting
47
make a prima facie assessment whether the information sought can be
provided within 30 days or not or any third party is involved or not.
viii) All contracts with existing vendors have to be suitably
revised, wherever necessary enabling disclosure of information to the
public as required under the RTI Act 2005.
Chapter 13
XIII. RECOMMENDED FORMAT FOR FORMS AND
APPLICATIONS
_____________________
48
1. Name of the Applicant
_______________________________________
2. Address
_______________________________________
_______________________________________
3. Particulars of information
9. I state that the information sought does not fall within the
restrictions contained in section 8 and 9 of the Act and to the best of
my knowledge it pertains to your office.
49
10. I also state that I am a citizen of India and I am eligible to seek
information under the Right to Information Act 2005.
Place :
Date : (Name &
Signature)
Email address:
Tel No :
2. ACKNOWLEDGEMENT OF APPLICATION
50
2. The applicant is advised to contact the undersigned either
personally or over phone on __________ (Contact telephone
Number to be given) to know about the status of the application
and date of furnishing of information (not later than 48 hours/30
days/40 days from the receipt of the application as the case may
be)
3. In case the applicant fails to turn up on the due date prescribed
u/s 7(1) or 11(3) of the RTI Act, this authority shall not be
responsible for any delay in supply of information.
4. The applicant has to pay fee of Rs ___ prescribed u/s 4(4) or
6(1) or 7(1) or 7(5) or the fee under the above sections will be
intimated soon.
5. The applicant has to pay any additional fee, if a request is made
by this authority.
6. The applicant may also watch the web site (name of website to
be given) from time to time to know about the status of his
application.
(CPIO)
Tel No.
e-mail address:
To
The Central Public Information Officer,
Public Authority – B
Sir,
Yours faithfully,
51
To,
The Applicant,
ID No. ________ Dated ______
1. Please refer to your application dated _________ seeking
information.
2. Considering the cost of resources employed, it is decided by this
authority that an amount of Rs __________ has to be paid by
you as further fee for supply of information sought by you. This
fee may be immediately paid by you failing which it shall be
treated as if you are not interested in pursuing your request.
Calculation sheet for the fee is attached as annexure.
3. As per section 18(1)(d) of the RTI Act, you can lodge a complaint
with the Central Information Commission at (address of the
Commission), in case you feel that the fee demanded from you is
unreasonable
4. You may also watch the web site (name of the site to be given)
from time to time to know about the status of his application.
(CPIO)
Tel No.
e-mail address,
Website
To,
52
4. If the third party information mentioned above can be disclosed,
name and address of the third party for the purpose of issue of
notice.
5. If the information is covered by exemption provisions u/s 8 or 9,
then details of the same.
6. Whether the applicant was provided with the same information
at any earlier point of time and
7. Whether same information was provided to any other person at
any point of time.
Your reply should reach this office within a day of the receipt of
this communication.
(CPIO)
To,
Concerned Officer,
(CPIO)
53
To,
The Applicant,
To,
54
no objection for disclosure of the information to the applicant and
action will be taken as per law.
(CPIO)
To,
The Applicant,
___________
55
ID No. ________ Dated ______,
1. Please refer to your application dated _________ seeking
information.
2. After examination of your application, it is decided that your
request cannot be entertained fully and only part of the
information can be provided for the following reasons.
______________________________________________________
_________
3. You are required to receive the information and furnish
acknowledgment for the same.
4. As per section 19(1) of the RTI Act, you can file appeal against
this order before the Appellate Authority (Name and address to
be given) within 30 days of the receipt of this order.
(CPIO)
To,
(CCIT/DGIT)
56
vi) This is an appeal by third party who is aggrieved against
proposed disclosure of information by the CPIO to the
applicant.
vii) Any other reason. Pl Specify
___________________________.
8) If there is any delay in filing the appeal, reasons for delay may
be given
____________________________________________________
____________________________________________________
________________
(Appellant)
Acknowledgement:
********
57
Chapter 14
58
respect of the administration of this Act;
(e) the amount of charges collected by each public authority under
this Act;
(f) any facts which indicate an effort by the public authorities to
administer and implement the spirit and intention of this Act;
(g) recommendations for reform, including recommendations in
respect of the particular public authorities, for the development,
improvement, modernisation, reform or amendment to this Act or
other legislation or common law or any other matter relevant for
operationalising the right to access information.
59
22 23 24 25 26
*****
60
Chapter 15
DATE OF ENFORCEMENT:
COVERAGE:
MEANING:
61
information relating to any private body which can be accessed by a
public authority under any other law for the time being in force. [S.
2(f)].
62
• particulars of recipients of concessions, permits or authorizations
granted by it;
• details of the information available to, or held by it, reduced in
an electronic form;
• the particulars of facilities available to citizens for obtaining
information, including the working hours of a library or reading
room, if maintained for public use;
• the names, designations and other particulars of the Public
Information Officers.[S.4(1)(b)]
63
• Notwithstanding any of the exemptions listed above, a public
authority may allow access to information, if public interest in
disclosure outweighs the harm to the protected interests.
Only that part of the record, which does not contain any
information that is exempt from disclosure and which can
reasonably be severed from any part that contains exempt
information, may be provided. [S.10]
EXCLUDED AUTHORITIES:
64
THIRD PARTY:
DUTIES OF PIOs:
65
(ii) the period within which an appeal against such rejection may be
preferred, and (iii) the particulars of the Appellate Authority.
PIO shall provide information in the form in which it is sought
unless it would disproportionately divert the resources of the Public
Authority or would be detrimental to the safety or preservation of
the record in question.
If partial access is allowed, the PIO shall give a notice to the
applicant, informing:
APPLICATION PROCEDURE:
66
TIME LIMIT TO GET INFORMATION:
APPLICATION FEE:
APPELLATE AUTHORITIES:
First Appeal: First appeal to the officer senior in rank to the PIO in
the concerned Public Authority within 30 days from the expiry of the
prescribed time limit or from the receipt of the decision (delay may
be condoned by the Appellate Authority if sufficient cause is
shown).
Second Appeal: Second appeal to the Central Information
Commission or the State Information Commission as the case may
be, within 90 days of the date on which the decision was given or
67
should have been made by the First Appellate Authority. (delay may
be condoned by the Commission if sufficient cause is shown).
Third Party appeal against PIO's decision must be filed within 30
days before first Appellate Authority; and, within 90 days of the
decision on the first appeal, before the appropriate Information
Commission, which is the second appellate authority.
Burden of proving that denial of information was justified lies with
the PIO.
First Appeal shall be disposed of within 30 days from the date of its
receipt. Period extendable by 15 days if necessary. (S.19)
ELIGIBILITY CRITERIA:
68
TERM OF OFFICE OF CIC:
IC shall hold office for a term of five years from the date on
which he enters upon his office or till he attains the age of sixty-five
years, whichever is earlier and shall not be eligible for
reappointment as IC.
Salary will be the same as that of the Election Commissioner.
This will not be varied to the disadvantage of the IC during service.
IC is eligible for appointment as CIC but will not hold office for
more than a total of five years including his/her term as IC. (S.13)
ELIGIBILITY CRITERIA:
69
The qualifications for appointment as SCIC/CIC shall be the
same as that for Central Commissioners.
The salary of the State Chief Information Commissioner will
be the same as that of an Election Commissioner. The salary of the
State Information Commissioner will be the same as that of the
Chief Secretary of the State Government. (S.15)
70
o directing the public authority to
appoint a PIO/APIO where none exists;
o publishing information or
categories of information;
o making necessary changes to the
practices relating to management, maintenance and destruction of
records;
o enhancing training provision for
officials on RTI;
o seeking an annual report from the
public authority on compliance with this law;
o require it to compensate for any
loss or other detriment suffered by the applicant ;
o impose penalties under this law; or
o reject the application. (S.18 and
S.19)
REPORTING PROCEDURE:
PENALTY PROVISIONS:
Every PIO will be liable to pay fine of Rs. 250 per day, up to a
maximum of Rs. 25,000/-, for -
• not accepting an application;
• delaying release of information without reasonable cause;
• malafide denial of information;
71
• knowingly giving incomplete, incorrect, misleading information;
• destroying information that has been requested and
• obstructing furnishing of information in any manner.
The Information Commission (IC) at the Centre and the State levels
will have the power to impose this penalty. The Information
Commission can also recommend disciplinary action for violation of
the law against an erring PIO. (S.20)
The penalty amount will be recovered from the salary of the erring
PIO
72
Publish names, designation postal addresses and contact
details of PIOs and other information such as notices regarding fees
to be paid, remedies available in law if request is rejected etc.
(S.26)
*******
73
also provide for a number of mechanisms to address the problem of
a culture of secrecy within Government;
• A refusal to disclose information may not be based on the aim to
protect Governments from embarrassment or the exposure of
wrongdoing; a complete list of the legitimate aims which may
justify non disclosure should be provided in the law and exceptions
should be narrowly drawn so as to avoid including material which
does not harm the legitimate interest;
• All public bodies should be required to establish open, accessible
internal systems for ensuring the public's right to receive
information; the law should provide for strict time limits for the
processing of requests for information and require that any refusals
be accompanied by substantive written reasons for the refusal(s);
• The cost of gaining access to information held by public bodies
should not be so high as to deter potential applicants and negate
the intent of the law itself;
• The law should establish a presumption that all meetings of
governing bodies are open to the public;
• The law should require that other legislation be interpreted, as
far as possible, in a manner consistent with its provisions; the
regime for exceptions provided for in the freedom of information
law should be comprehensive and other laws should not be
permitted to extend it;
• Individuals should be protected from any legal, administrative or
employment related sanctions for releasing information on
wrongdoing, viz. the commission of a criminal offence or
dishonesty, failure to comply with a legal obligation, a miscarriage
of justice, corruption or dishonesty or serious failures in the
administration of a public body.
74
• Creates a duty-holder on the one hand and a beneficiary of a
legal entitlement on the other. Non-disclosure of information is
therefore a violation and the beneficiary can seek legal remedy.
• Signals that information belongs to the public and not
government. The idea that everything is secret unless there is a
strong reason for releasing it is replaced by the idea that all
information is available unless there are strong reasons for denying
it. The onus is on the duty-holder to prove its case for refusing to
disclose documents.
• Sets a higher standard of accountability.
• Gives citizens the legal power to attack the legal and institutional
impediments to openness and accountability that still dominate the
operations of many governments. It moves the locus of control
from the state to the citizen, reinstating the citizen as sovereign.
******
75
National Product. At the same time, the social and economic
imperatives require our Government to intervene extensively in
economic and social affairs. Therefore, the efficiency and effectiveness
of Governmental processes are critical variables, which will determine
how our Government function and to what extent it is able to
discharge the responsibilities entrusted to us by the electorate.
Sir, at the center of this intricate web is the common man, the
‘aam aadmi’, whose prosperity and welfare is the core concern of our
Constitution. It is this common man or common woman who is the
fulcrum of our democratic system, as an observer, as the seeker of
information, as the one who asks relevant questions, as the analyst
and as the final judge of our performance.
76
role as the arbiter of our destiny. It is in this background that our
Government has introduced the Right to Information Bill, and the
subsequent amendments in this august House.
Mr. Speaker, Sir, efficient and effective institutions are the key
to rapid economic and social development, institutions which can
translate promises into policies and actionable programmes with the
least possible cost and with the maximum possible efficiency;
institutions which can deliver on the promises made and convert, as
the hon. Finance Minister pointed out a few days ago while presenting
the Budget, “outlays into outcomes”. For institutions to be efficient and
effective, they must function in a transparent, response and
accountable manner. This is dependent not only on processes internal
to the institutions but also on the ability of citizens and external agents
to enforce their rights, vis-à-vis these very institutions. The Right to
Information Bill, Sir, will bring into force another right which will
empower the citizen in this regard and ensure that our institutions and
their functionaries discharge their duties in the desired manner. It will;
bring into effect a critical right for enforcing other rights and fill a vital
gap in a citizen’s framework of rights.
77
in any way. In fact, it imposes obligations on agencies to disclose
information suo motu, thus reducing the cost of access.
Sir, our work will not end with the passage of this Bill. This is an
innovative Bill, where there will be scope to review its functioning as
we gain experience. Therefore, this is a piece of legislation, whose
working will be kept under constant reviews. We will need to have a
sustained effort to establish institutions and systems envisaged under
the Bill, to build the capacity or our civil servants to discharge their
obligations and above all, inform our citizens about the new rights
conferred on them.
Mr. Speaker Sir, I believe that the passage of this Bill will see the
dawn of a new era in our processes of governance, an era of
78
performance and efficiency, an ear which will ensure that benefits of
growth flow to all sections of our people, an era which will eliminate
the scourge of corruption, an era which will bring the common man’s
concern to the heart of all processes of governance, an era which will
truly fulfill the hopes of the founding fathers of our Republic.
Thank you.
*****
F.No.50/1/2005-WS/DOMS
Government of India,
Ministry of Finance, Department of Revenue,
Directorate of Income Tax (O&MS)
ANIL KUMAR SINGH Level-5, East Block-2, R.K. Puram.
DIRECTOR OF INCOME TAX New Delhi - 110066
Tel. Nos. : 011 - 26197238, 26185607
Fax Nos. : 011 - 26160206 & 26103175
DATED : 10-08-2005
To
All Chief Commissioners of Income Tax
79
All Directors General of Income Tax
Sir/Madam,
80
CITs(Appeal), CITs(DR) in ITAT/ITSC working under
him/her as CPIOs. He/she would be the Appellate
Authority for these CPIOs. At stations where there is no
PIO, the senior-most officer lookingafter Administration
would be designated as CAPIO to receive and forward
applications to the concerned CPIO.
c) DG, NADT would designate Addl.DG(Admn) as
CPIO for information pertaining to NADT. She would also
designate all DITs(RTIs) as CPIOs for information
pertaining to respective RTIs/MSTUs. She would be the
Appellate Authority for all these CPIOs. At stations where
there are only MSTUs, the officer incharge of MSTU would
be designated as CAPIO to receive and forward
applications to the concerned CPIO.
d) As regards Valuation Wing, the respective
Controlling CCIT would designate District Valuation
Officer(s) under him as CPIO(s). The Appellate Authority
in the case of these CPIOs would be the concerned
CCIT/DGIT in respect of whose Charge the information
pertains. However, for information pertaining to
Administrative matters the Appellate Authority would be
the controlling CCIT of the respective DVO. In the offices
of Valuation Wing where there is no DVO, the Valuation
Officer would be designated as CAPIO to receive and
forward applications to the concerned CPIO.
Maintain all records in a manner and form that facilitates the right to
information under 4(1)(a) of the Act.
Prepare the details, required to be published, under item nos. viii), ix),
xv), xvi) & xvii) and forward the same to the Cadre Controlling CCITs
for publishing/uploading on website (ref:Annexure-II).
81
iv) Spreading awareness :
v) Monitoring by CBDT
82
Public Grievances & Pensions and would be communicated by this
Directorate in due course.
Yours faithfully,
Sd/-
( ANIL KUMAR SINGH )
Director of Income Tax (O&MS)
Copy to :
Chairman/Members of CBDT
All Directorates of the Board
All Officers/Sections of the Board
Chief Engineers, Valuation Cell
ANNEXURE - I
Structure of CPIOs/CAPIOs
83
5 NADT (i) Addl. DG(Admn) DG, NADT
(for information pertaining to
NADT)
ANNEXURE - II
84
Items (i) to (iii) shall be published centrally]
DIT(RSP&PR) / DIT(Systems)]
85
DIT(RSP&PR) / DIT(Systems)]
DIT(RSP&PR) / DIT(Systems)]
86
(xv) The particulars of facilities available to citizens for obtaining
information, including the working hours of a library or reading
room, if maintained for public use
DIT(RSP&PR) / DIT(Systems)]
DIT(RSP&PR) / DIT(Systems)]
ANNEXURE - III
F.No.402/9/2005-ITCC
Government of India
Ministry of Finance
Department of Revenue
87
Central Revenue of Direct Taxes
3. The Committee will call for a weekly report from the Cadre
Controlling CCsIT/DGsIT on the progress of implementation of the Act
in their respective Regions.
Sd/-
( Pushkar Bhatnagar)
OSD(ITCC)
Officers concerned.
Copy for information to :-
88
( Pushkar Bhatnagar)
OSD(ITCC)
******
Authority entrusted
S. No Description of the Information with responsibility of
publication
the particulars of its organization, To be published
1
functions and duties; centrally by Board
the powers and duties of its officers and
2 ---do---
employees;
the procedure followed in the decision
3 making process, including channels of ---do---
supervision and accountability;
89
Already available in
the norms set by it for the discharge of its
4 Acts/Rules
functions;
the rules, regulations, instructions, To be published
manuals and records, held by it or under centrally by Board
5
its control or used by its employees for
discharging its functions;
a statement of the categories of To be published
6 documents that are held by it or under its centrally by Board
control;
the particulars of any arrangement that To be published
exists for consultation with, or centrally by Board
7 representation by, the members of the
public in relation to the formulation of its
policy or implementation thereof;
a statement of the boards, councils, To be published by
committees and other bodies consisting of Board. Cadre
two or more persons constituted as its Controlling
part or for the purpose of its advice, and CCsIT/DGsIT are also
8
as to whether meetings of those boards, responsible
councils, committees and other bodies are
open to the public, or the minutes of such
meetings are accessible for public;
Cadre Controlling
9 a directory of its officers and employees; CCsIT/DGsIT to
publish the data
the monthly remuneration received by To be published
each of its officers and employees, centrally by Board
10
including the system of compensation as
provided in its regulations;
the budget allocated to each of its agency, Cadre Controlling
indicating the particulars of all plans, CCsIT/DGsIT to
11
proposed expenditures and reports on publish the data
disbursements made;
This item is not
the manner of execution of subsidy
relevant to I.T
programmes, including the amounts
12 Department. Hence
allocated and the details of beneficiaries of
no need to take
such programmes;
action
particulars of recipients of concessions,
13 ---do---
permits or authorizations granted by it;
14 details in respect of the information, To be published
90
available to or held by it, reduced in an
centrally by Board
electronic form;
the particulars of facilities available to Cadre Controlling
citizens for obtaining information, CCsIT/DGsIT to
15 including the working hours of a library or publish the data
reading room, if maintained for public
use;
Cadre Controlling
CCsIT/DGsIT to
the names, designations and other
publish the data and
16 particulars of the Public Information
send list to
Officers;
DIT(RSP&R) and
DIT(S)
Cadre Controlling
CCsIT/DGsIT are
responsible to update
the local linkages
such other information as may be
provided by DIT(S).
17 prescribed and thereafter update these
DIT(RSp&R) to
publications every year;
update central
information. Overall
responsibility is with
DIT(S)
91
6 MRR (MONTHLY REPORT ON REFUNDS)
7 FORTNIGHTLY REPORT ON PROCESSING
8 QPR ON AGGREATION OF AGRICULTURAL
INCOME
9 QPR ON RAJBHASA
10 MONTHLY AUDIT REPORT
11 QUARTERLY AUDIT REPORT
12 REPORT ON TOP TAX PAYERS
13 REPORT ON ADVANCE TAX PAYMENTS
14 FORTNIGHTLY REPORT TO CBDT ON ARREAR
COLLECTION
15 TECHNICAL PARLIAMENTARY QUESTIONS
16 MATTERS WIDENING OF TAX BASE
17 REMAND REPORTS AND CORRESPONDENCE
WITH CIT(A)
18 CORRESPONDENCE WITH CIT (DR) – ITAT
19 REPORTS TO SETTLEMENT COMMISSION
AND CORRESPONDENCE WITH CIT(DR) - SC
20 REPORTS ON ADVERSE APPELLATE ORDERS
21 MISCELLANEOUS CORRESPONDENCE WITH
HIGHER AUTHORITIES
22 MISCELLANEOUS CORRESPONDENCE WITH
SUBORDINATE AUTHORITIES
23 REVISION U/S 263 BY CIT
24 REVISION U/S 264 BY CIT
25 LIST OF APPELLATE ORDERS OF CIT (A)
WITH STATUS OF APPEAL/APPEAL EFFECT
(ORDERS CONFIRMED AND APPEALS
ALLOWED/PART ALLOWED TO BE
SEPARATELY MENTIONED)
26 LIST OF APPELLATE ORDERS OF ITAT WITH
STATUS OF APPEAL/APPEAL EFFECT
(ORDERS CONFIRMED AND APPEALS
ALLOWED/PART ALLOWED TO BE
SEPARATELY MENTIONED)
27 LIST OF DECISIONS OF HC/SC WITH
STATUS OF APPEAL/APPEAL EFFECT
(ORDERS CONFIRMED AND APPEALS
ALLOWED/PART ALLOWED TO BE
SEPARATELY MENTIONED)
28 DIRECTIIONS U/S 144A
29 SURVEY FOLDERS
30 APPRAISAL REPORTS AND REPORTS
92
RECEIVED FROM INVESTIGATION WING
31 RAP AUDIT OBJECTIONS – DRAFT PARAS
32 RAP AUDIT OBJECTIONS – MAJOR
33 RAP AUDIT OBJECTIONS – MINOR
34 RAP AUDIT OBJECTIONS – AUDIT REVIEWS
35 INTERNAL AUDIT OBJECTIONS
36 GRIEVANCE PETITIONS (LIST AND
PETITIONS)
37 LIST OF RECTIFICATIONS PENDING AND
DISPOSED (BOTH SUO MOTO AND ON
APPLICATION OF ASSESSEE)
38 APPLICATIONS BEFORE AND
CORRESPONDENCE WITH HIGH POWER
COMMITTEE ON DISPUTES
39 LIST OF ASSESSMENTS PENDING U/S
143(3)
40 LIST OF PENDING SEARCH ASSESSMENTS
41 LIST OF ASSESSMENTS PENDING U/S 147
AS WELL AS COPIES OF APPROVALS FOR
ISSUE OF NOTICES, IF ANY
42 LIST OF CASES WHERE RECORDS ARE
IMPOUNDED U/S 131 OR U/S 133A
43 LIST OF CASES WHERE RECORDS ARE
RETAINED U/S 132(8) AND ALSO
RETENTION AND RELEASE OF ASSETS
44 REPORTS ON WAIVER OF INTEREST
45 REPORTS ON CONDONATION OF DELAY IN
FILING RETURNS
46 APPROVALS OF BLOCK/SEARCH
ASSESSMENTS AND SEARCH & SEIZURE
MATTERS
47 LIST OF ORGANIZATIONS
GRANTED/REFUSED/PENDING
REGISTRATION U/S 12A
48 LIST OF ORGANIZATIONS
GRANTED/REFUSED/PENDING APPROVAL
U/S 80G
49 MISCELLANEOUS TECHNICAL REPORTS
50 MINUTES OF MEETING OF LOCAL ARREAR
COMMITTEES
51 WRITE OFF AND SCALING DOWN OF ARREAR
52 MATTERS PENDING BEFORE BIFR
53 APPROVAL OF PENALTIES
93
54 15H FORMS
55 REFUND APPROVALS
56 ISSUES RELATED TO PROCESSING U/S
143(1)
57 ISSUES RELATED TO PAN ALLOTMENT AND
TRANSFER
58 LIST OF TRCs DRAWN AND ACTION RELATED
TO RECOVERY
59 TOP 100 DEFAULTERS AND ACTION TAKEN
60 STAY OF COLLECTION OF DEMAND
61 TDS SURVEYS
62 TDS MATTERS
63 NOTICES/ORDERS ISSUED U/S 210(3)
64 NOTICES U/S 142(1) IN CASE OF NON-
FILERS AND STOP FILERS
65 SURVEYS U/S 133B
66 CASES WHERE APPROVAL IS TAKEN TO
OBTAIN LIST OF ASSETS & LIABILITES U/S
142(1)(iii)
67 FILE TRANSFER PROMORMAS
68 CASES REFERRED TO VALUATION CELL
69 PROSECUTION MATTERS
70 INFORMATION RECEIVED FROM
INVESTIGATION WING/CIB AND ACTION
TAKEN
71 JURISDICTIONAL ORDERS,
CENTRALIZATION PROPOSALS AND ORDERS
72 MATTERS RELATED TO OTHER TAXES
73 OFFICE ORDERS AND WORK ALLOCATION
ORDERS
74 INSPECTION REPORTS
75 ADMINSITRATIVE CORRESPONDENCE WITH
HIGHER AUTHORITIES
76 ADMINSITRATIVE CORRESPONDENCE WITH
ADMINISTRATIVE HIGHER AUTHORITIES
77 FILES MEMOS ISSUED AND RELATED
CORRESPONDENCE
78 MEMOS RECEIVED AND RELATED
CORRESPONDENCE
79 HOUSE KEEPING/RECORD MAINTENANCE
80 ADMINISTRATIVE
CIRCULARS/INSTRUCTIONS
81 ESTABLISHMENT LEAVE MATTERS
94
82 MATTERS RELATED TO INFRASTRUTURE
83 MATTERS RELATED TO COMPUTERS
84 MATTERS MATTERS RELATED TO TRAINING
85 MATTERS RELATED TO OFFICIAL TOURS
86 TRANSFER AND POSTING ORDERS
87 TAX EVASION PETITIONS
88 INFORMATION SENT BY INVESTIGATION
WING AND OTHER AGENCIES
89 INFORMATION SOUGHT BY OTHER
CONFIDENTIAL
AGENCIES
FOLDERS (By
90 VIGILANCE MATTERS/DISCIPLINARY
Code wherever
PROCEEDINGS
necessary)
91 CONFIDENTIAL COMMUNICATION WITH
HIGHER AUTHORITIES
92 CONFIDENTIAL COMMUNICATION WITH
LOWER AUTHORITIES
95