IT

8

ITAT

VAT

ITIT IT IT

1510 1 5,000

2005 6 1 2006 121 9 1 2

2006 IMF 7.3 2007 4 2012 310

2006 6 352

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400 1,000

216

10

1530

6 11 5 3

BRICs( )

300IT

19912006 3,000 10 3

(1990 19% 81% 199630% 70% 2006 48% 52%)

(Permanent Account Number PAN) (Tax Deduction Number TAN)

2006

Citizen’s Charter

IT

2006 12 10 ( ) 12 17 ( )

( )

19763,700

37S.R.Wadhwa

( )

( )

ITIT (BPO)

Srinivasan Hariharan Debashis Mitra

( )

1949 7 3 30

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Haldia,Secretary

( )

2005 6 8

10 Kanshik Barua Mitakshra KumariAccess Objectives Creation Applications

Pentagon

( )

B.K.Murthy G.V.Raghunathan 4 IT IT

( )

Vikram Tiwathia( )

( )

( )

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12 14 152

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1941High Court

19914

200612 10

12:00

18:00

AI307

12 11

12 12

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12:30 14:30Deloitte Haskins & Sells15:30 17:30

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12 13

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12 17 8:00

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Central Sales Tax

Chartered Accountant CA

Citizen’s Charter

Customs Duty

Divided Distribution Tax

Entry Tax

Excise Duty

Fringe Benefit Tax

High Court

Income Tax

Income Tax Appellate Tribunal ITAT

Income Tax Department,Delhi

Local Property Taxes

Local Sales Tax

Minimum Alternate Tax MAT

Octroi Duty

Permanent Account Number PAN

Securities Transaction Tax STT

Service Tax

Stamp Duty

Supreme Court

Tax Deduction Number TDN

Value Added Tax

Wealth Tax

BRICs

( ) 1 2

DIRECT TAX INDIRECT TAX

SHARE IN GROSS TAX REVENUE 2006-07 (BE)

INDIRECTAXES

52%

DIRECT TAXES

48%

TREND OF DIRECT TAX SHARE IN GROSS TAX REVENUE

81%70%

52%

19%30%

48%

0%10%20%30%40%50%60%70%80%90%

100%

1990-91 1996-97 2006-07(BE)

INDIRECT TAXES DIRECT TAXES

Income Tax Act

An IndividualsA Hindu Undivided Family

A Partnership FirmsAn Association of Persons/Body of Individuals

A Charitable TrustsA Company including foreign companies

( )

%

CORPORATE TAX RATES- DOMESTIC65

60

50

4035

30

0

10

20

30

40

50

60

70

1984

-198

5

1985

-199

0

1990

-199

4

1994

-199

7

1997

-200

5

2005

-200

7

2

Minimum Alternate Tax MAT

PERSONAL INCOME TAX RATES

2025

20 2015

10

5550 50

40 40

30

0102030405060

1984

-198

5

1985

-198

9

1989

-199

2

1992

-199

6

1996

-199

7

1997

-200

7

Minimum Maximum

Salaries Income from land and building Income from business Income from capital gains

Income from other sources

Income from capital gains Short Term Capital GainLong Term Capital Gain

SalariesPayment to contractors

Rent paymentsPayment of fee for professional or technical services

Commission or brokeragePayment to non-residents

0.017% 0.25% Securities Transaction TaxSTT

Banking Cash Transaction TaxBCTT

SEZ

5EHTP Software Technology

Park STP Bio Technology Park BTP

Ministry of Commerce and Industry

Deloitte

2

Deloitte Haskins & Sells

Some special schemes

Income tax Act,

net income

SalariesIncome from land and building

Income from businessIncome from capital gains

Income from other sources

Deloitte Haskins & Sells A presentation to The Tokyo Certified public Tax Accountants’ Association December

All India Federation of Tax Practitioners AIFTP Indian Tax System

Income Tax Department,DelhiDIRECT TAX REFORMS IN INDHIA Computerisation in the Income Tax

DepartmentDeloitte

100

48 52

15 30

44

10

2006 5 1 11112.24 12 2

53

40 100

20032004

162 16.32

3 8.16 12.241

41

53 3 1 3 31 3 31

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36.74

Advance Licence

uty Fee Replenishment CertificateDEPB Duty Entitlement Passbook Scheme

Advance Licence

300

DFRC uty Fee Replenishment Certificate DFRC

DFRC

25DEPB Duty Entitlement Passbook Scheme

0 20

26

505 1 50

10 1

12.5 41

1 2

1 5.5

30

1960 1989 20052006 5

2006 6 28

OECD

OECD

OECD

6

1 OECD

OECD PE

PE

PE

15 10

15 1010

20 10

PE PE

1

OECD 2000 PE 183

OECD 183

OECD

OECD

PE PE 1OECD

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2006 7 12007 1 1

2007 4 12007 4 1

2001

OECD1 2 3 4

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62

1

2

3

4

5

2006 12 14 ( ) 30

14

12 15 ( ) 14

15

8 16

300 35%)50% 500%

325 1 250

1991

4

9 10 51059,000

2005 3,0001 3,000

60 91%3 5

1997 339billion INR 2007 2,104billion INR10 6.2

P.44

1997 12.5million 200631.53million 9 2.52 50million

P.45

GROWTH IN TAX BASE

TAXPAYERS IN MILLION

6.138.29 9.57

12.51

24.8

31.53

0

5

10

15

20

25

30

35

1984-85 1988-89 1992-93 1996-97 2000-01 2005-06

1997 30 2007 48

P.46

P.47

3

2007 Income Tax PITCIT 37 63 2

P.48

P.51

7.2 GDP 201997 2007 216

10 5.5

2006 0.89

2005 2.11 20125.81

F.Y. 2004-05 F.Y 2011-12

Workload 26,218 29,054

Scripting2.11 5.81

The Ministry of Finance

Department of RevenueDepartment of Economic Affair

Department of ExpenditureDepartment of Banking

Central Board of Direct Tax CBDTCentral Board of Excise and Customs CBEC

Central Economic Intelligence Bureau CEIBEnforcement Directorate ED

Narcotics Control Bureau NCB

CBDT

CBDT

CHAIRMAN

Member (Income

Tax)

Member (RevenueVigilance)

Member (Personnel)

Member (Legislation)

Member (Audit&Judicial)

Member(Investigation)

Fiel

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Function of CBDT Central Board of Direct Tax

Field Formation

Chief Commissioner

Director Generals

The Chief CommissionersDirect Generals Commissioner

Directors

Commissioner

Classification of Posts in the Income Tax Department

A

B CCD

ANumber of Group A Posts in the Income Tax Department

Post No. of Posts

CCIT/DGIT (Higher Administrative Grade) 116

CIT/DIT (Senior Administrative Grade) 698

Addi.CIT/Addi.DIT (Non-Functional Selection Grade)469

Jt.CIT/Jt.DIT(Junior Administrative Grade) 647

Dy.CIT/Dy.DIT 1240

Assitt.CIT/Assitt.DIT968

ATotal Group “A” Posts

4,138

Number of Posts in the Income Tax Department

AGroup “A” Posts

4,138

BGroup “B” Posts

10,377

CGroup “C” Posts

34,826

DGroup “D” Posts

10,833

Total No. of Posts 60,174

Offices of Income Tax

18 Chief CommissionerDirector General

514 Income Tax

P.17

Training of Personnel

D C

CB A

A

Nagpur NADT InductionNational Academy of Direct Tax

I.R.S A

DTRTIs

B C

MSTUs Ministerial Staff Training UnitsDTRTIs D

Types of Courses

Basic Courses

Orientation Courses

Refresher Courses

Specialized Courses

Information Technology CoursesThe DTRTIs The NADT IT

Taxpayer’s Education

2006Collections of Major Direct Taxes during F.Y.2005-06

Tax CT

Corporation Tax IT

Income Tax

FBTFringe

Benefit Tax

STTSecurities

Transaction Tax

BCTTBanking Cash

Transaction Tax

WTWealth Tax

Rs. in (Milln)

993,460 567,710 47,800 25,600 3,090 2,470

Selection Criteria

Procedure for Assessment

Third Party Verification

50 8010

All India Income Tax Network

LAN WAN

MPLS Multi Protocol Label Switching with Internet Protocol Virtual Private Network

510752

Taxnet

Multiple Users Multiple application 32 RCC

NCC

Website

http://incometaxindia.gov.in PAN, TAN, e-TDS, AIR, OLTAS

NSDLUTIISL

AISFunction of AIS Assessee Information System

PAN Permanent Account NumberPANPAN

PAN TAN

PAN Permanent Account Number TAN Tax Deduction Number

PANPAN PAN

TAN

e-Filing of Company Returns

2006-07

Advantages of e-Filing

ECS Refund

E-File your return

E-File your return

Commissioner of Income Tax Delhi Mr. Shri Shailendr Handa

Citizen’s Charter

The Key Words

The Key words for Organization are AccountableTransparent Responsive People- Friendly

We Seek

TO BE FAIR By Being impartial and objective By collecting taxes as per the law

To Be Helpful

By being courteous and efficient By displaying names, designations, telephone numbers and locations of the officials dealing directly with the public. By informing taxpayers as to their rights, duties, entitlements, and obligations under the law. By providing information, leaflets, forms at the Information & Facilitation Centers By providing information regarding procedures and authorities for legal remedies.

To Be Efficient

By settling tax matters promptly and correctly. By handling personal and business information / materials furnished to the department confidentially and as permitted by the law. By acknowledging all communications from the taxpayers within a short span of time By redressing all complaints and grievances within 30 days. By issuing refunds within 30 days of determination.

We Expect You (Taxpayers)

PANTo be prompt, Honeast and Accurate To Pay Taxes in Time To quote Pan in all your Returns and correspondence

5

Our Global Vision

Colleting Resources Efficiently Consideration towards Taxpayers Adapting, Improvising and Promoting Voluntary Compliance

Vision To Be Achieved Through

Professional excellence and high ethical standards Human Resource Development Strict and fair enforcement Simplification of tax laws and procedures Client assistance program and Modernization initiative

Enforcement

Our Goal: Tackling tax evasion and winning voluntary compliance through Intelligence gathering Inter – intelligence agency liaison Honing of investigative skills Computer assisted scrutiny system (CASS)

Simplification And Client Assistence

Our Goal: Easier Compliance Getting the direct tax laws and rules simplified and rationalized Making business processes less complex, inducting computerized data processing and simplifying compliance procedures Setting up mechanisms to educate, guide inform and help our clients

ModernizationOur Goal: Adaptation and improvement

MIS

The shift will be The mindset that seeks to bring every taxpayer to book will yield to a culture of trust and helpfulness. Register – based record management to be replaced by computerized database MIS. Processing of returns to be fully computerized. Management of physical records to be streamlined.

Commissioner of Income Tax Delhi Ms. Anita Gupta

325 30OPEN HOUSE

PAN TAN

Quotation

“The hardest thing in the world to understand is the Income tax.”

ALBERT EINSTEIN

Public Relation Office

PROMay I help you / Reception Counters Display of jurisdiction Charts RRO available to assist and guide

Print / Audio Visual Publicity

Creating awareness about various new Schemes and facilities Pamphlet and booklets to assist taxpayers Tax payer series explaining topical Tax Laws in simplified forms Advertisements in Newspapers, television and radio used

Reminders of various dates for : Payment of taxes, Filling of returns, etc.

Widening of tax base

Help Centers

NGOS

Challan

PAN

Public – Private Partnership in cooperation with Industry association, Professional bodies and NGOS. Provide answers needed for paying taxes These centers assist in :

Filling up the Challan for tax payment Filling up the Income tax returns Filling up the application for PAN . Give advice on computation of Income and tax.

Function during return filling period

Tax Return Preparer Scheme

ITTo train unemployed and partially employed people Assisting in preparation of filling of returns of Income of

Small businessmen Senior Citizens Women taxpayers Stop filers / non-filers Straight forward returns

Reduce cost of compliance for small and marginal taxpayers Increase level of compliance Provide channel for filling of returns, particularly in areas not covered by I.T. Office

Grievance Redressal Mechanism

CBDT

CIT

PAN

Well defined mechanism at arious levels CBDTChef Commissioner of Income Tax Commissioners of Income Tax

FOR DELHI REGION Exclusive set up of CIT (Helpline)

FUNCTIONS To provide efficient services for quick redressal of grievances of tax payers relating to

Refund PanAppeal effects / Rectification Any Other nature

New Initiative

With the intention of having greater transparency, Institute of Ombudsman is created 12 Stations, viz., New Delhi, Mumbai, Chennai Kolkata, Bangalore, Hyderabad Ahmedabad, Pune, Kanpur, Chandigarh, Bhopal and Kochi

ITIt Website

PAN,

National Income tax website provides Information regarding Jurisdiction Availability of return Tax forms / PAN / TAN forms Status of taxes paid The right to Information Act.

Call Center

Dedicated Phone lines Assistance regarding

PAN / TAN/ OLTAS e – filing queries

Chief Commissioner of Income Tax. Delhi Mr. Hardayal Singh

2006 12 15 1

10

2006 11 14 3Adobe India CEO Naresh Gupta

500Ghazibad Gupta

Gupta 12 28Gupta

Rathore 475

Gupta

11 17

2006 12 10 17BRICs

12 15(Income Tax Appellate Tribunal ITAT)

(Income Tax)

400 (Chartered Accountant CA)

(tax authorities)90%

3

72%

100 3001

(Income Tax Officer)(Assessee) (the assessment order)

(Commissioner of Income Tax Officer) (Appeals)

306(the order of commissioner)

2003 2004 37% 2004 2005 34% 2005 2006

30%

(High Court)(District Court)

(Income Tax Act)

(Supreme Court)

( )

*

( )( 1 ) ( )

( 2 )**

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**

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1936

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100

1991

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SULABH NYAY, SATVAR NYAY

2006 12 15KMPG Japanese Practice 19 KMPG( 1 )

( )( ) 2005 8

12

12

100

106 3

5Citizen’s

Charter

2005 2006 2100

2

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120

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All India Federation of Tax PractitionersAIFTP

WEB

3

18 10 30 311 20

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12 12 9 ASSOCHAM HOUSE AllIndia Federation of Tax Practitioners AIFTP S RWadhwa

Advocate (Chartered Accountant CA)

CA

CA

12 13 1 30 4 15M/S ATUL VEERESH & ASSOCIATES

CA Veeresh Shar

Mumbai Office221,fashqua Shopping Center station road, SantaCruz(W)Mumbai-400 054,India24850

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2 Mr. Atul Parikh 30Mr. Veeresh Shar 20

2 Associates 35 4015 1 CA

Mumbai Vadodara Pune

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FORM1 FORM NO.3CA TaxAudit report

FORM NO.3CACA FORM NO.3CD

1944

VOUCHERCA

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12 14 16 33

45

MANOJ PAHWA ASSOCIATES CHARTERED ACCOUNTANT A- 53 SECTOR-7 NR.M2K CINEMAROHINI DELHI- 110085 TEL 91-11-27041741,27061344,27062821 Email mpaindia gmail.com

FIRM2001 10 10

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1995 313

2003 314

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2001 319

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23 272003 3

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1992 3266

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34,311 24,704 11,168 11,893 19,654 101,730

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I am happy to hear that!!

ARYABHATA

ICAI

Income Tax Department,Delhi

5

BRICs

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10

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BRICs

2

IT

2020 2006

MEMS( )

( )

8 PCA PCA9 (2006 12 14 16 2007 1 )

2002

2 2

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6,000

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104 5

1 12 14

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(thapiya)1 (sam)

Information Technology

CD CD-R26

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( )( )

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50001.5

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325

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imidas 2007 p365

22.21988

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IT 19916 3 8

230

50 25

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2006 12 15

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15

15

ASEAN

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5 ITIT

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IT

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Credibility

EPA

(SEPI)(SME)

6

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9 10

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6

2

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1

(EPA)

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GDP

(EPA)(SEPI) 50 GDP 1060 2030

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2000 1618 21

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3

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IT

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ASEAN

ASEAN

304

2 3 4

6 11 8 5

10

9