Monday, July 27, 2009

Circular No. 13/2009

Placed hereunder is the Circular No.13/2009.


Manishinath Bhawan,

A/2/95, Rajouri Garden,

New Delhi 110 027

Telephone No : 2510 5324 Telefax 2513 1593

Mobile 98110 48303

e-mail :



Dated: 26th July, 2009

Dear Comrades,

Secretariat meeting and decisions

As per the decision taken in the Central Working Committee meeting held at Daman, the Sectt. Of the ITEF met at New Delhi on 18th July, 2009. The following issues had been slated for discussion in the agenda. We give hereunder the decision taken on each of the agenda items.

Agenda Item No.1

Discussion on report of the cadre review committee and its finalization.

As decided at the CWC, the ITEF had submitted three proposals for the consideration of the Cadre Review Committee. These proposals were discussed at length at the meeting held on 25th June, 2009. It was decided that the Proposal No…..which had the stipulation of having 4 ITOs and 2 Assistant Commissioners in each corporate range and 5 ITOs and one Assistant Commissioner in each non corporate range would be the basis of computation of workforce. It was also decided that all such stipulations made by the 6th CPC in respect of cadre composition and amalgamations would be taken into account as these were in the nature of directives and the other proposals mooted by the ITEF might not figure in the proposal as these require consideration at the level of the Board and the DG(HRD). Another conclusion which the ITEF could not agree on 25th was the suggestion that the number of tax recovery officers might be reduced to the level of one such officer for each commissionerates instead of one each for the range. This matter was discussed by the Sectt. Members and later it was decided that in view of the creation of the posts of Income tax Officers for audit work separately, the ITEF should modify its suggestion to the extent of two Tax Recovery Officers for each Commissionerates. Another point on which differences arose between the ITEF representatives and the cadre review committee was on the question of the number required as Administrative Officers. We had pointed out to the committee during our deliberations that in view of the merger of pay scales of 5000-8000, 5500-9000 and 6500-10500 the post of Office Superintendents which had the function of supervisory character would cease and therefore the number of Administrative officers will have to be increased. Both these issues have been resolved in as much as the numbers of Administrative Officers have been increased to provide one A.O.Gr. III for each Range and one Administrative officer Gr. II for every Sr. Commissioner, and Gr. I for every Chief Commissioner and special grade A.O. for Principal Chief Commissioner of Income tax. This has also ensured that the unqualified Sr. Tax Assistants will have four promotional positions. In the case of Tax Recovery officers, taking into account the fact that the number of officers have been increased in the case of TDS functions, it was decided to ensure that every Commissionerates has a Tax Recovery officer besides one Tax Recovery officer in each Corporate Range and Central Range. The Secretariat adopted a resolution authorizing Com. K.K.N. Kutty, Advisor to sign the CRC report on behalf of ITEF with the following stipulation.

(a) Creation of reserve posts in the case of ITOs and below.

(b) Creation of posts below the Cadre of Tax Assistants. i.e. Notice Servers, Duftry, Peon, other care taking staff etc.

(c) On satisfying that the number of posts created in the cadres of ITOs, and below is in accordance with the understanding reached in this regard;

(d) The present and proposed cadre strength of each cadre is clearly depicted in the report.

On the basis of the above understanding the CRC report has been signed. The full report is still under preparation and would be available after the same is submitted to the CBDT. We have given in the annexure to this Circular letter the increase in the number of posts in each cadre, which we may hasten to say is subject to minor changes when the report is finalized with the requisite chart.

Agenda Item No.2.

From the reports received from the Circles and personally presented by the Sectt. Members, it became evident that the entirety of the members of ITEF was prepared to mount an agitational programme of a serious nature in realization of the charter of demands. In most of the Stations, it was noted that the members of the ITGOA had joined the movement despite the short time available for them for preparation and communication. The Secretariat decided to go ahead with the decision or organizing a day's strike and hold consultation with the Associations/Federations in the CBEC. The Secretariat also decided that the proposed strike action should be organized if settlement is not brought about by Ist Week of September, 2009.

The house discussed the issue of the new Departmental Examination rules at length. It noted that the stand taken by the ITEF and communicated to the Board was right and insisted upon. However, in view of the notification issued by the Directorate to go ahead with the new pattern of Examination for the year 2009, the house decided that unless satisfactory settlement is not brought about on the following lines, immediate agitational programme should be chalked out and carried out immediately.

(a) All partially qualified candidates are allowed to take up the Inspectors and Officers Examination under the old pattern in order to enable them to clear the left out papers.

(b) The objections raised by the ITEF in its communication the DI (IT) on the new Examination rules, syllabus etc. placed by them on the Departmental Website must be insisted upon and settled.

The house decided to call upon all circles and Branches to carry out the following programmes of action if no settlement is brought about in the matter of conducting the Departmental Examinations.

(i) to mount a vigorous campaign to ensure that all candidates do boycott the Departmental Examination for Inspectors and Income tax Officers, 2009.

(ii) To ensure that the Department is not allowed to conduct the examinations at any centres;

(iii) To organize a half day walk out, preferably before the end of July, 2009, if the Department decides to go ahead with the new rules.

(iv) To organize black flag demonstration against the Member / Chairman, CBDT during their visit to any field formation.

(v) To convey the decision to the ITGOA at the Central JCA meeting and elicit their co-operation and support.

Agenda Item No. 3.

Any other matter with the Permission of the Chair.

Com. Secretary General informed the Secretariat that he would make it possible to be at the CHQ for the next two months in view of the decision taken for agitational action programmes. He also informed the house that Com. K.K.N. Kutty has requested for relieving him from the responsibility of operating the Bank Account. The Secretariat decided that the President and Secretary General must consider this and take appropriate steps.

The meeting noted that only a few circles had remitted the funds collected as donation from the 6th CPC arrears. During the discussion it came to light that some of the circles had not collected the funds at all and other having collected not remitted to the CHQ. The meeting decided to appeal all Circles to ensure that the funds are remitted to the CHQ immediately in view of the urgency for undertaking repairs and maintenance of Manishinath Bhawan.

The members opined the necessity of campaign programme to mobilize the rank and file of the workers for the ensuing agitational action programme. The Secretariat has chalked out a tour programme and the same is enclosed. The Circle General Secretaries are requested to get in touch with the concerned Sectt. Members who are deployed to go over to their respective circles and ensure that the meeting as scheduled is held.

Formal meeting with the Chairman, CBDT on

22nd July, 2009.

The ITEF was represented at the meeting by the following members of the Secretariat.

Com. K.P. Rajagopal, President,

Com. Ashok Salunkhe, Secretary General

Com. Amitava Dey, Additional Secretary.

We give hereunder a brief synopsis of the discussion that took place at the meeting along with the decisions of the Board.

1. Grade pay for Inspectors: Chairman informed the members that the Secretary Revenue has convened a meeting of the representatives of the Federations/Associations in the CBEC and CBDT along with the officials of the Departmental Expenditure and the said meeting is scheduled to take place on 23rd 3.00 PM to sort out the issue of grant of higher grade pay to Inspectors of Central Excise, Customs and Income tax Department.

2. Infra structure fund and provision of mobile phone to all employees. The CIT (C0-ord) informed the members that a meeting of all Additional Commissioners (HQRs) is proposed to be convened by the Board to ensure the implementation of the decision taken earlier to provide mobile phones to all personnel deployed for operational purpose. The Chairman directed that the issue should be sorted out by convening the said meeting in the first week of August, 2009 and ensuring that the promise made earlier is honoured.

3. Outsourcing with special reference to the CPU at Bangalore. The representatives of the Federation brought to the notice of the Chairman the decision taken by the CPU at Bangalore to outsource the processing of returns to Infosys which was contrary to the agreement reached between the ITEF and the Board. The Chairman assured the delegation that he would visit Bangalore and discuss the issue with the concerned and ensure that the agreement reached is not breached.

4. Provision of Desktops to all employees. In the absence of the DG(System) the issue could not be discussed with details. However, the Chairman asked the concerned to convey the decision taken in the earlier meeting once again to him and call for a report as to the steps taken in the direction of implementing the said decision.

5. Departmental Examination. The Chairman said that examination for partially qualified candidates would be conducted under the old pattern this year in respect of Inspectors and Income tax Officers. In respect of Ministerial Staff, as has already been conveyed by the Directorate, the Exam this year for all would be under the old pattern. The ITEF representatives were asked to discuss their objections to the new rules and syllabus with the DG (Admn) the next day and the DG was directed to consider those objections and take appropriate decisions.

6. Imparting training and up-gradation of Gr. D. employees to PB1 with grade pay of Rs. 1800. The DIT (HRD) informed the members that the training module has been received from the NADT and a copy thereof was given. (This is being placed at the ITEF website). The training would be for a duration of 15 days and necessary instructions would be issued to the CCIT(CCA) immediately. The Chairman directed that the training programme should be completed within three months by all the CCITs and the employees placed at the higher grade pay as and when the certificate is issued to them.

7. Clarificatory orders on grant of advance increment for passing the Examination

The ITEF had sought for issuance of clarification on the grant of advance increment for passing the Departmental Examinations in view of the objections raised by the Chief Controller of Accounts. The JS(Admn) informed the members that the ITEF letter in the matter had been forwarded to the DI (IT) in charge of Examination. The Chairman directed the DI(IT) to immediately place the same for the consideration of the Board through the Member (Personnel) and ensure the issuance of the necessary clarification to enable the members of staff to draw the advance increments.

Meeting with the Revenue Secretary

The Revenue secretary has convened a meeting of the representatives of the ITEF and the organizations in the CBEC along with the official representatives of CBDT, CBEC, Revenue H.Qrs and the JS (Per), Director (IC) in the Department of Expenditure, Ministry of finance. On behalf of ITEF, Com. KKN Kutty, Com. Ashok Salunkhe and Com. Amitava Dey participated in the discussion. The Revenue Secretary supported the cause of the Inspectors of Central Excise, Customs and Income tax Department and asked the officials of the Department of Expenditure to seek any clarification they require in the matter. Most of the discussion and queries revolved around the functional distinction between the Sr. Tax Assistants and Inspectors and the feeder cadres of promotion to the grade of Inspector. The Staff side stated that there had been no justification in dilly dallying the issue so long especially in the light of the notification issued by the Government. It appeared from the discussion that the Department of Expenditure was concerned of the financial and other repercussions a positive decision might emanate from the Assistants of the Central Secretariat and other similarly placed cadres. On behalf of the ITEF it was pointed out to them that the Department of Expenditure themselves had settled the issue of parity in the pay scale of Inpsectors of Revenue Department vis a vis that of the Para Military forces, CBI. IB etc. and besides the necessity of assigning higher grade pay for Inspectors primarily arises from the functional distinction between the merged cadres of Sr. Tax Assistants, O.S and Inspectors and there cannot be any parity in so far this issue is concerned with the personnel in the Central Secretariat.

In so far as the anomaly of grade pay for P.S and Administrative officers are concerned, the Revenue Secretary said that he would convene such a meting later after ascertaining the stand of the Department of Personnel in the matter as these are common categories.

Meeting with the DG (Admn)

On Examination related issues.

We had a detailed discussions with the DG(Admn) on 23rd. Com. KKN. Kutty and Com. Ashok Salunkhe and Com. Amitava Dey participated in the discussions. On behalf of the ITGOA com. Shanthi Kumar was present. The Directorate was represented by the Director (IT) and the Addl. Director, Shri Pankaj Jindal. The objections raised by us in our communication to the Director (IT) were the subject matter of discussion at the morning session. In the afternoon session, we discussed the new syllabus. Our submissions in the matter are contained in our letters to the Director General (Admn). Kindly go though the same. We have been informed that the D.G. would inform us of the decision of the Department on various issues by next week. Our approach in the matter would depend upon the evaluation of the response from the Directorate. Given the attitude of the Directorate, we do not expect any substantial outcome from this discussion in as much as the crucial points might not be resolved at all.

With greetings,

Yours fraternally,

Ashok Salunkhe

Secretary General.

Copy of ITEF letter No. H.1/2009 dated 24th July, 2009.

Shri Kalyan Chand,

Director General (Admn)

5th Floor,

Mayur Bhawan,


New Delhi. 110 001.

Dear Sir,

Sub: Departmental Examination, 2009.

We write this with reference to the discussions, the representatives of this Federation had with you yesterday i.e. 23.7.2009. We hereby agree that the Examination 2009 under the old pattern for the partially qualified candidates irrespective of the age and number of chances availed shall be the last and final chance.(In respect of Inspectors and Income tax Officers Examination) We request you to kindly take up with the Board for the acceptance that the pass percentage of mark for Inspectors Examination for the partially qualified candidates might be reduced to 45.

Thanking you,

Yours faithfully,

Ashok Salunkhe

Secretary General.

Copy of ITEF letter in H/1/2009 dated 25th July, 2009 addressed to the Director General (Admn) Mayur Bhawan, C.Circus, New Delhi. 110 001

Dear Sir,

Sub: Departmental Examination, 2009 Inspectors of

Incometax and Incometax Officers.

We solicit your kind reference to the discussions, the representatives of this Federation had with you on the Examination rules and the syllabus for the Incometax Inspectors and officers Examination 2009. We reiterate the following contentions made by us during the discussions and assure you of our co-operation in the conduct of the Examination on settlement of these issues satisfactorily.

Income tax Inspectors Examination.

Sl. No.

Rule No

Submissions made by the ITEF during discussion.



Eligibility of candidates shall be as per the decision taken for 2008 Examination. The eligibility has to be spelt out clearly in the rules. This cannot be at the discretion of the DIT(IT) or the Board.



There must not be any restriction on the number of chances or age limit. The provisions as in the case of 2004 notified examination rules must be reiterated in the 2009 rules.



Subjects and papers: The theory paper in I.T. Law should include allied taxes and no separate papers on allied laws should be stipulated. Instead there must be a paper on I.T. law to be answered with the help books (i.e. practical paper). In other words, the subjects and papers prescribed in the 2004 notified rules should replace what is stipulated in the 2009 rules. Ie. 1. Income tax law and allied taxes (theory)2, Income tax law- practical (with books) 3. Book keeping and 4. Office Procedure (Income tax) For the reasons stated in our earlier communication there is no need for a Hindi Paper separately.



The words 45% in aggregate are to be omitted.

The facility of rewriting the Examination provided for SC/ST candidates in 2004 notified rules (which was deleted in 2009 rules) should be re-introduced.

The System of negative marking introduced in 2009 rules is not at all acceptable.



There must be a provision for revaluation and the same must be done by the DG (Admn.) and not the DI (IT)



The effective date of passing the Examination has to be the last date of the Examination and not the date of declaration of the results. The date of declaration of the result might be delayed due to unforeseen exigencies. The candidates must not be punished for this purpose. The last date of Examination is the effective date for the grant of Increments and there cannot be two different effective dates for two different purposes. The rule must read as under:

  1. The Examination will be the Calendar year.
  2. The candidates who are declared to have passed in all papers of the Examination shall be deemed to have been passed the Examination with effect from the date in which the Examination was concluded irrespective of the date of declaration of results.


There must be a clause in the rules under the caption "relaxation" and the authority to make such relaxation should be vested with the Member (P) and the same is to be read as under:-

"Wherever it is necessary or expedient to do so the Member (P)CBDT by order for reasons to be recorded in writing relax or modify any of the provisions of these rules with the approval of the Chairman, CBDT.

Income tax Officers Examination.



This rule should be read as under:-

  1. Income tax Law and Allied Taxed (Theory)
  2. Income tax Law – Practical with books
  3. Advanced Accountancy

The papers: Allied laws without books and office procedure without books being repetition of the Inspectors Examination and are introduced by the Directorate without any substantive reasons. The Prabhu Committee had omitted these papers for these reasons. The provisions of 2004 notified rules must replace this in 2009 rules.


All other suggestions made in the case of Inspectors Examinations( as stated above) must mutatis mutandis apply to the Income tax Officers Examination also.


The rules pertaining to Ministerial Staff Examination were not discussed. It was agreed that the said discussions could be held later in as much as the Ministerial Examinations for 2009 would be conducted under the old pattern.


Incometax Officers.

1. Allied Laws: Part of I.T Law theory papers:

To omit the following:

(a) Hindu Law by Mullah

(b) Information Technology Act.

2. Advanced Accountancy.

To omit the Accountancy Standard issued by the Institute of Chartered Accountants of India.


Allied Laws (Part of I.T. Law and theory paper)

Omit: Court fee Act, 1970, Indian Stamp Act, 18889, Indian Succession Act, 1925 and Hindu Law.

Thanking you,

Yours faithfully,

Ashok Salunkhe

Secretary General.


The full report of the Cadre Review Committee has still not been made available. On the basis of the discussions held, the committee has worked out the requirement of personnel in the department taking into account the projected workload for the year 2011-12. at 39750000. 2% of the cases would be taken up for scrutiny and this would work out 795000 cases. To complete the scrutiny cases, the department would require 5300 assessing officers. The Committee has taken that in all corporate ranges, the composition of the assessing officers would 2 Assistant Commissioners and 4 ITOs and in the non- corporate ranges, the same will be one Assistant Commissioner and 5 ITOs. In all there will be 885 Ranges of which 99 would be corporate ranges and the rest 786 non corporate ranges. In all the Corporate and Central Ranges, one TRO would be deployed and in the non corporate ranges, there will be only one TRO for each Commissionerates. The existing and proposed strength of each cadre along with the net increase is depicted in the following table.





Net increase




Pr.CCIT 43


Total 116





Sr. CIT 333

CIT 603

Total 936























Private Secy










Executive Assistant





Tax Assistant





Notice Servers





Group D all cadres (to be converted as Gr.C)





Reserves ; Group A





Reserves: GroupB,C,D




Annexure II

This is a tentative tour programme. The Central JCA has decided to organize the action programme jointly and the ITGOA has convened their Managing Committee meeting for discussing inter alia this issue. The Secretary General, ITGOA has instructed the State Secretaries to participate in the meetings and make it a joint campaign programme.

Tour Programme of Sectt. Members
























ABS Govardhan




KPR.Subba Reddy




ABS. Govardhan




KPR. B. N. Chikate




ABS,K.R. Jedeja




ABS,K.R. Jedeja




ABS,K.R. Jadeja




KPR,Yashwant Purohit




KPR,C.M. Badola




KPR, Yashwant Purohit




KPR,C.M. Badola




KPR,P.K. Vasudeva








ABS, Amitava Dey




ABS,Amitava Dey

** ABS- Com. Ashok B Salunkhe, Secretary General

** KPR- Com. K.P. Rajagopal, President