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Tuesday 13 October 2015

Income Tax - Notification No.78/2015



Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

Income-tax Notification No. 78/2015

New Delhi, the Dated- 12th October, 2015

S.O.2791(E). – In exercise of the powers conferred by section 295, read with section 80DDB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (15th Amendment) Rules, 2015.

     (2) They shall come into force on the date of publication in the Official Gazette.

2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 11DD, for sub-rules (2) and (3), the following sub-rules shall be substituted, namely:-
“(2) The prescription in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the following specialists:-

(a) for diseases or ailments mentioned in clause (i) of sub-rule (1) – a Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India;

(b) for diseases or ailments mentioned in clause (ii) of sub-rule (1) – an Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognised by the Medical Council of India;

(c) for diseases or ailments mentioned in clause (iii) of sub-rule (1) – any specialist having a post-graduate degree in General or Internal Medicine, or any equivalent degree which is recognised by the Medical Council of India;

(d) for diseases or ailments mentioned in clause (iv) of sub-rule (1) – a Nephrologist having a Doctorate of Medicine (D.M.) degree in Nephrology or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent degree, which is recognised by the Medical Council of India;

(e) for diseases or ailments mentioned in clause (v) of sub-rule (1) – a specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India:

Provided that where in respect of any diseases or ailments specified in sub-rule (1), the patient is receiving the treatment in a Government hospital, the prescription may be issued by any specialist working full-time in that hospital and having a postgraduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.

(3) The prescription referred to in sub-rule(2) shall contain the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescription:

Provided that where the patient is receiving the treatment in a Government hospital, such prescription shall also contain the name and address of the Government hospital.”

3. In the said rules, in Appendix-II, Form No. 10-I shall be omitted.

[Notification No.78 /2015/F. No.142/20/2015-TPL]

(ArjuGarodia)
Under Secretary (TPL)

Note .—The principal rules were published in the Gazette of India vide notification number S.O. 969(E), dated the 26th March, 1962, and was last amended by vide notification number . S.O. 2663(E), dated the 29th October, 2015.

Friday 9 October 2015

Monitoring of timely effect to CIT(A) order



F. No. 279/Misc/141/2015-ITJ
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Room No. 276, Samrat Hotel, New Delhi

****
 Dated the 7th October, 2015

To,
 
All Principal Chief Commissioners of Income Tax
All Director Generals of Income Tax

Sub:- Monitoring of timely effect to CIT(A) order — reg.

Sir/Madam,

Instruction No. 8 of 2011 contains timelines for filing appeals before the ITAT and giving effect to the order of CIT(A). Even while the Department seeks to implement a non-adversarial regime, grievances are being received on account of delays in giving effect to the orders of CIT(A).

2. Para 4 of Instruction No.8 of 2011 on Appeal Effect and Scrutiny Report states:

 i.  On receipt of the order of the CIT(A), the AO shall give appeal effect promptly and properly. The Range Head Shall monitor correctness and timely appeal effect in respect or orders of CIT(A).

ii. Any pendency in regard to the appeal effect beyond one month shall be reported by the Range Head to the CIT in the DO reporting monthly activities of the Range, along with reasons for the delay.

iii. With a view to provide relevant inputs to the decision making authority for filing appeals to ITAT, a format for scrutiny report is prescribed herewith at Annexwe-II,

iv. In respect of appeals decided in favour of revenue, the AO shall submit only Part-I of the proforma in  
Annexure-II to the Range Head and there will be no need to fill in other parts of the proforma in such cases.

Annexure-I requires the scrutiny report to be submitted within 30 days after giving appeal effect. Part-I of  
Annexure-II is required to be filled in case of all appeals and includes the date of receipt of CIT(A) order in CIT office as well as the date of appeal effect.

3. Whereas, the Instruction provides for adequate procedural control, the implementation of the same in the field has been found wanting. Pr. CsIT are directed to ensure that Range Heads report the no. of appeals pending over 30 days for want of appeal effect in their D.O. letters and to enquire into the cases of delay and expedite the same. Pr. CCsIT/DGsIT/CCsIT must attend to this grievance urgently since it reflects a lack of monitoring and adherence to the Instruction of the Board.

4. This issues with the approval of Member (A&J), CBDT.

(U.S. Chaudhry)
Commissioner of income Tax (A&J)
Telefax: 26182639

Wednesday 7 October 2015

Validation of tax-returns through Electronic Verification Code



Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North Block, New Delhi, the 6th of October, 2015

Order under section 119(1) of Income-tax Act, 1961

Subject: Validation of tax-returns through Electronic Verification Code-reg.-

The Central Board of Direct Taxes (‘CBDT’) vide Notification No. 41/2015 dated 15.04.2015 in cases of categories of ‘persons’ specified therein, had introduced Electronic Verification Code (‘EVC’) as one of the modes for validation of return of income pertaining to Assessment Year 2015-2016 which are filed electronically on or after 01.04.2015.

2. CBDT had further permitted validation of such returns of income through EVC in case of returns of income pertaining to Assessment Years 2013-2014 and 2014-2015 filed electronically (without digital signature certificate) between 01.04.2014 to 31.03.2015, vide its subsequent order dated 20.07.2015 for the convenience of the taxpayers. This order was applicable to those cases which were covered by Notification No. 1/2015 dated 10.07.2015 issued by the Pr. DGIT (Systems), CBDT wherein time-limit for submission of ITR-V to the CPC Bengaluru was extended till 31.10.2015.

3. To further facilitate the process of validation of tax-returns, the CBDT, in exercise of the powers conferred under sub-section (1) of section 119 of the Income-tax Act, 1961 (‘Act’), hereby directs that returns of income which are filed on or after 01.04.2015 electronically (without digital signature certificate) pertaining to the Assessment Year 2014-2015 or returns filed in response to various statutory notices as prescribed under the Act or returns filed as a consequence of condonation of delay u/s 119 of the Act can also be validated through EVC.

(Ankita Pandey)
DCIT-OSD IT(A-II), CBDT
(F.No. 225/141/2015-ITA.II

Tuesday 6 October 2015

Service Tax - Circular No.186/5/2015-ST,



Circular No.186/5/2015-ST, 

F. No. 354 / 98 /20015-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

*****

New Delhi, dated 5th October, 2015
 To,

Principal Chief Commissioner / Chief Commissioner of Central Excise, Service Tax and Customs (All),
Director General of Service Tax
Director General of Audit
Director General of Central Excise Intelligence Principal Principal Commissioners of Service Tax (All)
Commissioners of Service Tax (All)
Commissioner (DPPR)

Sir/ Madam,

Subject: – Service tax levy on services provided by a Goods Transport Agency -reg.

The All India Transport Welfare Association (AITWA) has represented regarding the difficulties being faced by the Goods Transport Agencies (GTAs) in respect of service tax levy on the services of goods transport. Doubts has been raised by the All India Motor Transport Congress (AIMTC) regarding treatment given to various services provided by GTAs in the course of transportation of goods by road.

2.  The issue has been examined.  Since July 1, 2012, service tax has shifted to a negative list regime, by which all the services except those covered in negative list as mentioned in section 66D of the Finance Act, 1994 or those exempted by notification are chargeable to service tax.

3.  Goods Transport Agency (GTA) has been defined to mean any person who provides service to a person in relation to transport of goods by road and issues consignment note, by whatever name called.  The service provided is a composite service which may include various ancillary services such as loading/ unloading, packing/unpacking, transshipment, temporary storage etc., which are provided in the course of transportation of goods by road. These ancillary services may be provided by GTA himself or may be sub-contracted by the GTA. In either case, for the service provided, GTA issues a consignment note and the invoice issued by the GTA for providing the said service includes the value of ancillary services provided in the course of transportation of goods by road. These services are not provided as independent activities but are the means for successful provision of the principal service, namely, the transportation of goods by road.

4.   A single composite service need not be broken into its components and considered as constituting separate services, if it is provided as such in the ordinary course of business. Thus, a composite service, even if it consists of more than one service, should be treated as a single service based on the main or principal service.   While taking a view, both the form and substance of the transaction are to be taken into account. The guiding principle is to identify the essential features of the transaction. The interpretation of specified descriptions of services in such cases shall be based on the principle of interpretation enumerated in section 66 F of the Finance Act, 1994. Thus, if ancillary services are provided in the course of transportation of goods by road and the charges for such services are included in the invoice issued by the GTA, and not by any other person, such services would form part of GTA service and, therefore, the abatement of 70%, presently applicable to GTA service, would be available on it.

5.   It is also clarified that transportation of goods by road by a GTA, in cases where GTA undertakes to reach/deliver the goods at destination within a stipulated time,  should be considered as ‘services of goods transport agency in relation to transportation of goods’ for the purpose of notification No. 26/2012-ST dated 20.06.2012, serial number 7, so long as (a) the entire transportation of goods is by road; and (b) the GTA issues a consignment note, by whatever name called.

6.   Pending disputes on the above issues may accordingly be decided expeditiously.

7.    Trade & field formations may be informed suitably.

Yours faithfully,

(Dr. Ravindra Kumar)

Technical Officer, TRU-II