Implementation of the
approved Restructuring of the Income Tax Department
DIRECTORATE OF INCOME TAX
(Human Resource
Development)
Central Board of Direct
Taxes
Department of Revenue
Government of India
D.O F.No.HRD/CM/102/3/2009-10(Pt)/1102
Date 2nd July, 2013
C.R.I. - 13/1(Core Comm.) : Corr.No.2
Dear
Sub:- Implementation
of the approved Restructuring of the Income Tax Department
1. On 23-05-2013, Government has approved Cadre Restructuring of
the Department for the creation of 20,751 additional posts and for carrying out
various measures to increase the effectiveness of the Department. Details of
the earlier and post-restructuring sanctioned strength are at Annex. A.
2. Briefly, the salient features of the approved restructuring are as under:
a. Number of assessment units (AUs) to be increased by 1080 from
3420 to 4500, for strengthening the tax-administration.
b. Expected net additional revenue of Rs. 25,756.04 crores per
annum against expenditure of Rs. 449.71 crores per annum.
c. Each Range to have one more Assessing Officer.
d. Increase in the number of Administrative CsIT deployed on
assessment related functions to increase from 228 to 250.
e. 114 Special Ranges to be created. with adequate supporting
manpower.
f. Creation of reserves numbering 620 created in the IRS cadre.
g. Bifurcation of the posts of the CITs in the HAG and SAG
scales. on functional basis.
h. Upgradation of all existing 116 posts of CCsIT in HAG+ and
Apex scales along with an increase of their number by 1 post.
i. Strengthening of the training set-up with creation of three
more RTIs.
j. Directorates to be strengthened/reorganised. All the attached
Directorates of CBDT to have a merged cadre of employees, except for EDP cadre
of Directorate General of Systems, which would remain a separate cadre.
k. New areas such as Risk Management to he taken up. Critical
functional areas such as International Tax, Investigation, and TDS etc need to
be expanded.
l. Strengthening the Appellate/Advocacy Structure by increasing
the number of CIT Appeals and providing them supporting manpower. Advocacy
structure in the ITAT to be strengthened.
3. Further details on the above proposals are enclosed for your
information as Annex. B.
4. The induction of additional manpower across various levels
along with implementation of the restructuring need to be carried out at the
earliest, but in a planned and phased manner. To facilitate the process CBDT
has constituted a Core Committee and is in the process of constituting other
Sub-committees to handle various areas of implementation.
5. The primary objectives of the strengthening/restructuring
exercise are to improve the efficiency of the Income Tax Department, maximize
revenue collection and provide better services to the taxpayers, apart from
improving career prospects of the employees.
6. The time-bound and successful implementation of Cadre
restructuring can be achieved only with the pro-active participation of all the
Cadre Controlling Authorities and concerted efforts of all officers and staff
of the Department.
7. While the Core Committee and Sub-committees would be
facilitating the implementation in consultation with all concerned, it is
requested that all Cadre Controlling Authorities may immediately commence the
preparatory exercises for implementation by taking the following steps:
a. Constitute implementation Committees in their Regions
representing all stakeholders.
b. Nominate nodal officer(s) who would be interacting with the
Core Committee for providing inputs and obtaining feedback.
c. Take up the process of data collection on subjects such as
organizational hierarchies, post, deployment, workload, expenditure budget,
revenue collection, logistics including infrastructure and location of offices
and any other issues that may be specific to the Region as may require to be
considered during implementation Standardized format for communication of the
required information would be provided to you at the earliest.
d. Take up the exercise of updating the APARS of all employees
so that the process of DPCs is not held up or delayed on this account.
8. A detailed interaction with all Cadre Controlling Authorities
and members of the Core Committee and Sub-committees will be held in Delhi at
the Conference Hall of the Civic Centre at 10.00 a.m. on July 5 2013 to
familiarize all concerned with the details of the Cadre restructuring proposals
and discuss the terms-of-retèrence of each Sub committee for co-ordinated
implementation of the Cadre Restructuring. Your valuable presence at the
meeting is requested. The Agenda for the day’s programme shall be sent
separately.
9. It is further requested that action on the matters referred
to in Para 7 above may kindly be initiated immediately as this would facilitate
meaningful and informed discussions during the proposed interaction.
10. We look forward to your whole-hearted co-operation and
participation in this vital exercise, along with your cadres, to ensure that it
is successful implemented at the earliest and yields the best results to equip
the Department to meet its challenges in the future.
with regards,
Yours sincerely,
sd/-
(T.Jena)
ANNEXURE A
|
SI.No.
|
Cadre
|
Pay Scale
|
Number
|
|
Existing (Pre-Cadre Restructuring)
|
Proposed
|
Additional manpower finally approved
|
|
1
|
Principal Chief Commissioner of Income Tax
|
Rs.80,000 (fixed)
|
0
|
26
|
26
|
|
2
|
Chief Commissioner of Income Tax
|
Rs. 75500-80000
|
0
|
91
|
91
|
|
3
|
Principal Commissioner of Income Tax*
|
Rs.67000-79000
|
116
|
300
|
184
|
|
4
|
Commissioner of Income Tax
|
Rs.37400-67000 + grade pay of Rs. 10000
|
731
|
635
|
-(96)
|
|
5
|
Additional /Joint Commissioner of Income Tax
|
Rs.37400-67000 + grade pay of Rs. 8700/
Rs.15600-39100 + grade pay of Rs. 7600
|
1253
|
1575
|
322
|
|
6
|
Deputy Commissioner of Income Tax
|
Rs.15600-39100 + grade pay of Rs. 6600
|
1358
|
1394
|
36
|
|
7
|
Assistant Commissioner of Income Tax
|
Rs.15600-39100 + grade pay of Rs. 5400
|
734
|
900
|
166
|
|
8
|
Reserves (Group 'A')
|
Rs.15600-39100 + grade pay of Rs. 5400
|
0
|
760
|
620
|
|
9
|
Income Tax Officer
|
Rs.9300-34800 + grade pay of Rs.4800/Rs.5400
|
4448
|
5942
|
1494
|
|
10
|
Posts in AO Cadre
|
Rs.15600-39100 + grade pay of Rs.
6600/Rs.9300-34800 + grade pay of Rs.4800/Rs.4200
|
814
|
1384
|
570
|
|
11
|
Posts in PS Cadre
|
Rs.9300-34800 + grade pay of Rs. 4800/4200
|
823
|
1051
|
228
|
|
12
|
Inspector of Income Tax
|
Rs.9300-34800 + grade pay of Rs. 4600
|
9490
|
13293
|
3803
|
|
13
|
Executive Assistants
|
Rs.9300-34800 + grade pay of Rs. 4200
|
13905
|
19837
|
5932
|
|
14
|
TA/Steno III/Driver
|
Rs.5200-20200 + grade pay of Rs. 2400
|
11886
|
14781
|
2895
|
|
15
|
Notice server/LDC/Driver
|
Rs.5200-20200 + grade pay of Rs. 1900
|
3707
|
3974
|
267
|
|
16
|
Group C
|
Rs. 5200-20200+ grade pay Rs. 1800
|
7365
|
11138
|
3773
|
|
17
|
Posts in EDP Cadre
|
Rs.15600-39100/Rs.5200-20200
|
321
|
610
|
289
|
|
18
|
Posts in OL Cadre
|
Rs.15600-39100/Rs.9300-34800
|
203
|
354
|
151
|
|
19
|
Other Posts
|
|
639
|
639
|
0
|
TOTAL ADDITIONAL POSTS CREADTED = 20,751
TOTAL POSTS AFTER CADRE RESTRUCTURING = 78,544
*Scale earlier occupied by CCIT/DGIT who are now upgraded
ANNEXURE B
SALIENT
ASPECTS OF THE CADRE RESTRUCTURING PROPOSALS
a) Upgradation of CCIT level posts to Apex and HAG+ scales.
Thus, all the existing CCsIT/DGs (plus one new post of DG) would be upgraded to
these two levels. The posts in Apex scale (to be re-designated as Principal
Chief Commissioner/Pnncipal DG) will be as under:
i Cadre Controlling CCs 18
ii. Directorates-General (Attached offices of CBDT) 7
iii. DG (International Tax) 1
-------------
Total
26
‘DGsIT: I. Administration. 2. Vigilance. 3. uman Resource
Development, 4. Legal & Research, 5. Logisitics, 6.Systems, &
7.Training.
The remaining 91 would continue to be designated as Chief
Commissioner/Director General but would be placed in the HAG+ scale of Rs
75,500 - 80.000/-.
b) The number of posts in the HAG scale of 67,000-79.000/- to be
increased from 116 to 300. No post of CCIT/DGIT would henceforth exist in this
scale. CIT level officers would he placed in this scale and re-designated as
Principal Commissioner/Principal Director:
c) The remaining CIT level officers would continue to be
designated as CIT and would also continue in the Pay Band-4, with Grade Pay of
Rs.10.000/-. The total number of posts in the scales of CIT/Pr. CIT would
increase by 204 ( up from a total of 731 to 935).
d) Increase in the number of Jt/Addl CIT by 322. The number to
go up from the existing 1253 to 1575.
e) Numbers of DOT to increase from 1358 to 1394. ie by 36.
f) ACIT level posts to go up by 166, from 734 to 900.
g) Total increase in staff strength by 20,751 as under:
(I) Group A
Duty posts 729
Reserves 620 1349
(ii) Group B 2.064
(iii) Group C 17.338
--------------
20.751
h) Ranges to have six AO (presently 5), excluding TRO, Corporate
Ranges to have 2 AC/DC and other Ranges to have 1 AC/DC. Total number of
Assessment Units (AU) will go up by 1080. Span of control of Pr. CIT will go up
from 15 AU to I8 AU.
i) Reserves of 620 posts at ACIT level created as against
existing Nil.
j) Three new DTRTIs to be created at Patna, Bhopal and Delhi.
k) Three new DIT (Inv)s to he created at Chennai, Dehradun and
Goa.
l) All attached Directorates of CBDT to have merged cadre of
employees.
m) Financial outgo on newly created posts Rs. 449.71 cr
n) Creation of 1080 additional Assessment Units
o) Creation of 114 SpeciaI Ranges with supporting manpower
including ITOs to make them effective.
12. Some of the specific measures included in the Cadre
Restructuring exercise to strengthen/reorganize functions in the Department are
as under:
(i) The Appellate/Advocacy Structure.
1 CIT (Appeals) per Range for Central and Corporate CIT charges.
Accordingly,
48 CsIT (Appeals) for Central charges.
81 CsIT (Appeals) in Corporate charges comprising 81 corporate
ranges.
1 CIT (Appeals) each for other administrative Commissioners.
Each CIT Appeals to have adequate supporting staf, including one Inspector to
facilitate and assist in the appeal process, and improve the 1st Appeal system.
CsIT (DRs) and Sr. DR (Addl/Jt CIT level) to be assisted by 1
ITO each (total 179 ITOs) for litigation work, to strengthen the Departmental
advocacy system in the Income Tax Appellate Tribunals (ITAT).
Further 2 DCIT/ACITs to be posted against each ITAT Bench
CsIT (Judicial) to be strengthened by providing supporting
manpower, to strengthen the Advocacy structure.
(ii) Investigation
1 additional posts of DsIT (Investigation) to be created at Goa
(Panaji), Chennai (having jurisdiction over Investigation Units at Coimbatore,
Madurai and Pondicherry) and Dehradun for Uttarakhand).
(iii) TDS, International Taxation & other Support Functions
1 additional CIT (TDS), Charge each in Delhi & Mumbai taking
the number of TDS Commissionerates to 20.
6 CCsIT (TDS) ( one each stationed in Delhi, Mumbai, Chennai,
Kolkata, Bangalore and Pune), Directorates of International taxation increased
from existing 7 to 13 and re-organised as Commissionerates of Income Tax
(International Taxation).
Directorates of Exemption re-organised as Commissionerates of
Income Tax and number of DGIT (Exemption) to be increased to 4 CCsIT placed at
four metro cities. Number of CsIT (Exemption) to be increased from 7 to 8.
8 Directorates of Transfer Pricing to be increased to 10.
3 Ranges per CIT for International Taxation & Transfer
Pricing with 2 DCs/ACs per range.
Number of CIT(Audit) to be reduced from existing 21 to 18m,
placing one CIT in each CCIT(CCA) Region by abolishing 1 post each in Delhi,
Mumbai and Chennai.
Number of CIT (Computer operations) to be increased from
existing 17 to 18 posts, with one CIT in each CCIT (CCA) Region.
(iv) Strengthening/Restructuring the Directorates:
Attached Directorates of CBDT to be reorganized and renamed on
functional lines, and the designations of IRS officers to be aligned on the
lines of Ministries and attached offices of other Departments
.
Cadres of the attached Directorates to be merged, with cadre
control resting with the DGIT ( Admin)
Restructuring of some Directorates along with formation of new
Directorates, including new Directorates General of, 'Risk Assessment', to
cater to the changing and emerging needs of the Department
(v) Strengthening of the specialist support Cadres
289 new posts created in the Electronic Data Processing ( EDP)
Cadre ( existing 321)
151 new posts in the Official Language (OL) Cadre ( existing
203)
228 new posts in the Personal Secretary ( PS) Cadre (existing
228)
570 new posts in the Administrative Officers (AO) Cadre (
existing 814)
The above new posts have been created to strengthen the Systems
and administrative support systems throughout the Department, and to also
improve career prospects and promotion avenues to the Cadres.
