DIN required for filling IT Returns

Document Identification Number(DIN)

required for filling IT Returns

Taxpayers will now have to procure a 'new number' for filing returns and making any communication with the Income Tax department. The unique Document identification number (DIN), on the lines of numbers like PAN and TAN, will be quoted on "every" income tax-related communication, including returns to be filed next year for the financial year 2010-11. According to the new guidelines brought out by the Central Board of Direct Taxes (CBDT), the DIN will be mandatory "in respect of every notice, order, letter or any correspondence" with the department, by the taxpayers.
"The DIN will be generated by the I-T department and will be useful, essentially, for error-free filing of tax returns, claiming refunds and other communication with the department by the assesses," a senior Finance Ministry official said.
The 'Aykar Sampark Kendras' will hand out the DIN from this month, the official said.
Assesses will not be put to any trouble, as the numbers will be generated and allotted by the department itself.
I-T officials will also be allotted the numbers in order to streamline the process, the official said, adding, the number has to be produced thereon for every activity with the department.
Taxpayers and tax collectors are currently required to quote Permanent Account Number (PAN) and Tax Deduction and Collection Account Number (TAN) among others when returns are filed with the department.
According to section 282B of the Income Tax Act that deals with DIN, if the document sent to the tax authority does not bear this unique computer-generated number then "such document, letter or any correspondence shall be treated as invalid and shall be deemed never to have been received."
DIN is aimed at bringing more transparency in tax administration as the whole exercise involves a number of documents and proformas. Apart from regular filing of taxes, a taxpayer deals with the department for various other financial services, which DIN will help to ease, the official said.

Higher Tax of Tax Deduction at Source for Non PAN holders

Higher Rate of Tax Deduction at Source for non-PAN holders

No.402/92/2006-MC (04 of 2010)
Government of India / Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
***
New Delhi dated 20th January 2010
PRESS RELEASE

A new provision relating to tax deduction at source (TDS) under the Income Tax Act
1961 will become applicable with effect from 1st April 2010. Tax at higher of the prescribed
rate or 20% will be deducted on all transactions liable to TDS, where the Permanent Account
Number (PAN) of the deductee is not available. The law will also apply to all non-residents
in respect of payments / remittances liable to TDS. As per the new provisions, certificate for
deduction at lower rate or no deduction shall not be given by the assessing officer under
section 197, or declaration by deductee under section 197A for non-deduction of TDS on
payments shall not be valid, unless the application bears PAN of the applicant / deductee.
2. All deductors are liable to deduct tax at the higher rate in all transactions not having
PAN of the deductees on or after 1st April 2010. In order that there is no dispute regarding
quoting / non-quoting of PAN or accuracy thereof, the law requires all deductees and
dedutors to quote PAN of deductees in all correspondences, bills, vouchers and other
documents sent to each other. All deductors are, therefore, advised to intimate their
deductees to obtain and furnish their PAN so as to avoid TDS at a higher rate. All deductees,
including non-residents having transactions in India liable to TDS, are advised to obtain PAN
by 31st March 2010 and communicate the same to their deductors before tax is actually
deducted on transactions after that date.
3. The procedure for obtaining PAN is simple, inexpensive and quick. Application for
PAN can be filed in Form 49A to National Securities Depository Ltd. (NSDL) or Unit Trust
of India Investor Services Ltd. (UTIISL) or their intermediaries. Non-residents can apply
through the local embassy / consulate of India. Applications can also be filed, paid for or
tracked online through the Internet on the following web-sites:-
http://incometaxindia.gov.in/
https://incometaxindiaefiling.gov.in/portal/index.jsp
http://www.tin-nsdl.com/
http://www.utitsl.co.in/
4. The Central Board of Direct Taxes (CBDT) has issued Notification No.94/2009
relating to taxation of perquisites / profits in lieu of salary and Circular No.1/2010 for the
guidance of tax dedutors for salaries. These documents are available on the department’s web
site at http://incometaxindia.gov.in/
XXX

Invest more and save IncomeTax

Invest more and save IncomeTax

There is a new kind of tax saving option is introduced by finance minister this financial year and that is Section 80CCF. Equity savvy investor never liked to invest in Infrastructure bond and to encourage them to take part in Indian growth story and at the same time save some income tax too. According to the proposal, individuals can invest up to Rs 20,000 in these bonds in addition to the Rs 1 lakh limit available under Sections 80C, 80CCC and 80CCD such as life insurance premium, provident fund, PPF and National Savings Certificate.
IFCI Infrastructure Finance Company Limited plans to raise Rs 100 crores with a greenshoe option to retain over-subscription for issuance of additional infrastructure bonds. The bonds have a face value of Rs 1,000 with 10 years maturity. There is a lock-in period of 5 years from the date of allotment. Earlier, IFCI raised about Rs 100 crore, including a greenshoe option of Rs 50 crore. But unlike the other IDFC bond, which has a triple A rating and L&T , which has a AA+, IFCI bonds are unrated.
Issue Details :-Issue Period : 16th November 2010 to 30th December 2010Rating : “unrated” by ICRAIssue Size : Rs 100 crore with a greenshoe option to retain over-subscription for issuance of additional infrastructure bonds.Face Value : Rs 1000 per BondSubscription Amount : Minimum 5 bondsLock-in Period : 5 yearsListing : NSE/BSEBuyback Option : At the end of 5 yrs and 7 yrs from the date of allotment
The 10-year bonds are offered under four options:-Option I, which comes with a buyback after five years, offers yield on redemption of 8% per annum.Option III, without the buyback option, will offer 8.25%. Both will be non-cumulative .Option II and Option IV will have cumulative payment at the end of the buyback period, or 10 years, as per the option opted by the investor.
The funds raised through this issue will be utilised towards “infrastructure lending” as defined by the RBI in the regulations issued by it from time to time, after meeting the expenditures of, and related to the issue.
The maximum amount of income not chargeable to tax in case of individuals (other than women assesses and senior citizens) and HUFs is Rs 1,60,000. In the case of women, the limit is Rs 1,90, 000 and in the case of senior citizens, it is Rs 2,40,000 for FY10. Hence those guys whose income exceeds these slabs can go for these bonds.
Tax Benefits :- Under section 80CCF of the Income Tax Act, Rs 20,000 per annum paid or deposited as subscription to long term infrastructure bonds shall be deducted in computing the taxable income. This is over and above Rs 1,00,000 tax benefit available under section 80C, 80CCC and 80CCD.
Benefits as per Tax slabs :-1. Slab 10.3% : Rs 2,0602. Slab 20.6% : Rs 4,1803. Slab 30.9% : Rs 6,180
Pros:- The limit of Rs 20,000 per annum is in addition to Sections 80C, 80CCC and 80CCD. Hence, it is advisable to consider applying in this issue.Cons:- The bonds are locked in for five years, so there is no exit in case you need the money midway which restricts liquidity.
IDFC officials have recently said they will float a second batch of taxsaving infrastructure bonds by March 2011 as it aims to mop up a total Rs 3,400 crore through these longterm bonds. It has already raised Rs 436 crore from the first tranche, which closed on October 25. IDFC was followed by L&T Infrastructure Finance, which raised about 240 crore.

When a government servant has submitted representation to the higher authority, he has a right to know the result thereof in compliance with the prin

When a government servant has submitted representation to the higher authority, he has a right to know the result thereof in compliance with the principles of natural justice.
CENTRAL ADMINISTRATIVE TRIBUNAL
CUTTACK BENCH: CUTTACK

O.A. No.555 of 2010
Cuttack, this the 23rd day of September, 2010

C O R A M
THE HON BLE MR.M.R.MOHANTY, VICE-CHAIRMAN (J)
AND
THE HON BLE MR.C.R.MOHAPATRA, MEMBER (A)

Sri Rudranarayan Mohanty, aged about 43 years, Son of Sri Ambika Charan
Mohanty resident of Village Patana, Post- Jharakata, Via-Bentakar, Dist.
Cuttack presently working as Sub Post Master of Rameswar Sub Post Office,
At/Po. Rameswar, Dist. Cuttack, Orissa, PIN 754 201.
Applicant

By legal practitioner: M/s. P.K.Padhi, M.P.J.Ray, J.Mishra, K.Sharma, Counsel

-Versus-

1. Union of India represented through its Chief Postmaster General, Orissa Circle,
At/Po. Bhubaneswar, Dist. Khurda, 751 001.

2. Director of Postal Services (Hqrs.), O/O. Chief Postmaster General, Orissa Circle,
At/Po.Bhubaneswar, Dist. Khurdas 751 001.

3. Superintendent of Post Offices, Cuttack South Division, At-P.K.Parija Marg, Po-
Cuttack GPO, Dist. Cuttack, 753 001 . Respondents

By legal practitioner: Mr. U.B.Mohapatra, SSC.
O R D E R
MR. C.R.MOHAPATRA, MEMBER(ADMN.):

On being mentioned by Mr. P.K.Padhi, Learned Counsel appearing for the Applicant in presence of Mr.U.B.Mohapatra, Learned Senior Standing Counsel of the Union of India (on whom copy of this OA has been served), this matter is taken up today. Heard both of them at length and perused the materials placed on record.
2. In this Original Application filed under section 19 of the A.T. Act, 1985, the Applicant challenges his order of transfer under Annexure-A/3 dated 20.09.2010 posting him in his present capacity as PA to Tirtol SO. It is the stand of the Applicant that in the year 1997 he was promoted and post of Postman from EDMC and consequently on 1.4.2006 he was posted as PA in Chhatia SO. Within a short span of his posting as PA in Chhatia SO, vide order dated 2.5.2008 he was transferred and posted to Jagatsinghpur HO. He challenged the said order of his transfer. On the strength of the interim order
passed by this Tribunal he was continuing in the said post. However, this Tribunal dismissed the Original Application earlier filed by the Applicant challenging his order of transfer to Jagatinghpur on 22.01.2010. Thereafter, instead of Jagatsinghpur the Department vide order dated 22.1.2010 posted him at Rameswar in which place/post the applicant joined on 1.4.2010. Within a span of six months he has again been transferred and posted to Tirtol SO vide order under Annexure-A/3 dated 20.09.2010. Applicant by making representation dated 22.09.2010 (Annexure-A/4) has sought cancellation of his order of transfer on various grounds, frequent and unscheduled is one of them. Accordingly, Learned Counsel for the Applicant while praying for issuance of notice to the Respondents, insists for staying his order of transfer as he has not yet been relieved from post.
3. Mr. Mohapatra, Learned SSC appearing for the Respondents opposed to such contention of the Learned Counsel for Applicant on the ground that transfer being an incidence of service and the applicant having been transferred and posted to Tirtol SO in public interest/administrative exigency, this Tribunal should not entertain this OA; especially for the reason that the applicant submitted representation only on 22.9.2010 and before expiry of the statutory period of six months, he has approached this Tribunal.
4. We have given our thoughtful consideration to the submissions made by parties. We are in agreement with the Learned SSC that since the applicant has submitted representation on 22.9.2010 and approached this Tribunal on 23.09.2010 the OA is premature one and that transfer being an incidence of service the applicant cannot raise objection when it has been made in public interest. At the same time we may record that the applicant has approached his authority for cancellation of the present order of transfer on various grounds mentioned therein. According to us, when he has submitted representation he has a right to know the result thereof in compliance with the principles
of natural justice.
5. In view of the above, without expressing any opinion on the merit of the matter, this OA is disposed of at this admission stage with direction to the Respondent No.2 to consider the representation of the applicant as submitted by him under Annexure-A/4 and intimate the result thereof in a reasoned order to the applicant within a period of fifteen days hence. Till such consideration is given the order of transfer of the applicant shall be kept in abeyance.
Send copies of this order along with OA to the Respondent No.2 and free copies of this order be made available to Learned Counsel for both sides.
(M.R.Mohanty) (C.R.Mohapatra)
Vice-Chairman(J) Member(Admn.)

Casual employees cannot claim employment as a matter of right

Casual employees cannot claim employment as a matter of right,CAT

A temporary employee or a casual wage earner cannot claim permanent appointment merely because he served beyond the period for which he was recruited, the Central Administrative Tribunal has held.
"Merely because a temporary employee or a casual wage worker is continued for a time beyond the term of his appointment, he would not be entitled to be absorbed in regular service or made permanent," a bench of members M Chibber and AK Mishra said.
The Tribunal passed the order on an application by Umrav Singh Rawat, a temporary employee of Directorate General of Central Excise Intelligence, seeking regularisation of his services.
Rawat had contended that despite working satisfactorily, his services were terminated suddenly by the Directorate without giving him any notice.
The Directorate opposed Rawat's plea on the ground that the temporary status granted to him was withdrawn as his services were no longer required by it and being a contractual employee, he could not claim regularisation as a matter of right.
Citing an apex court ruling, the tribunal said casual employees cannot claim employment as a matter of right.
"It is clear that a person who is engaged on casual basis has no right to continue. His engagement comes to an end when it is discontinued," it said.
Source-pti

India Post Pavilion at Trade Fair Inaugurated

India Post Pavilion at Trade Fair Inaugurated

India Post issues four Postage Stamps on Children’s Day

India Post’s pavilion was inaugurated by Ms. Radhika Doraiswami, Secretary Posts, Government of India here today. India Posts is participating in India International Trade Fair – 2010 organized by ITPO from 14.11.2010 to 27.11.2010 at Pragati Maidan. The attractions of the pavilion set up in Hall No. 12 include- Project Arrow - Transformation of Rural Post Offices, A variety of Premium Products/Services, Tailor made solutions for your mailing needs, Customized Business Packages for Corporate Customer, Solution for your logistics needs, Financial Services, Insurance Services, Philatelic Stamps/Stationery and Print to Post – offering services printing, pre-mailing and dispatch of mail under one roof. A set of commemorative Postal Stamps on Children’s Day was also released by her on this occasion. Department Of Posts celebrates the 14th of November, each year with the issue of Special Postage Stamps on Children’s Day. Going by the tradition, Department of Posts has issued a set of four stamps on “Children’s Day” released by Ms. Radhika Doraiswamy today, during a formal function organized at its Pavilion in Pragati Maidan. These Postage stamps show the wooden and mud toys such as the ones from Chennapatna, the dolls, tops of different hues and kites that colour their sky. The miniature sheet also pictures the little drag-cart which rattles happily with a stick on its stretched drum, dragged by a child. This year the Children’s Day Special Postage Stamps celebrate return to innocence, the tenderness of nostalgia and also pays tribute to a heart full of compassion for those who have less than others. These stamps and First Day Cover were designed by Sh. Sankha Samanta.

source-pib

When a GDS official fulfils residential and all other conditions and appointed as such, should not be disturbed to accommodate others.

When a GDS official fulfils residential and all other conditions and appointed as such, should not be disturbed to accommodate others.

CENTRAL ADMINISTRATIVE TRIBUNAL
ERNAKULAM BENCH

O.A No. 494 / 2009
Monday, this the 1st day of November, 2010.
CORAM
HON'BLE Ms. K NOORJEHAN, ADMINISTRATIVE MEMBER
HON'BLE DR K.B.SURESH, JUDICIAL MEMBER

Binsha Mol.C.,
W/o Gireesh A,
Mundathadathil House,
Vallillapuzha.P.O.,
Areecode, Malappuram. ....Applicant

(By Advocate Mrs TB Mini )
v.
1. Union of India represented by
Secretary to Govt. of India,
M/o Communications,
Department of Post, New Delhi.

2. Chief Postmaster General,
Kerala Circle, Thiruvananthapuram.

3. Assistant Postmaster General(S),
Kerala Circle, Trivandrum.

4. The Postmaster General,
Northern Region, Calicut.

5. Senior Superintendent of Post Office,
Manjeri Division, Manjeri,
PIN: 676 121.

6. Smt A.M.Geetha Devi,
GDSBPM, Vallillapuzha.P.O.
Malappuram Dist-673 639. ....Respondents

(By Advocate Mr Sunil Jacob Jose, SCGSC for R.1 to 5)

(By Advocate Mr Shafik M.A for R.6)


This application having been finally heard on 19.10.2010, the Tribunal on 1.11.2010 delivered the following:

O R D E R
HON'BLE DR K.B.SURESH, JUDICIAL MEMBER

The applicant is a Gramin Dak Sevak who was appointed pursuant to Annexure A-1 notification dated 22.7.2008 issued by the competent authority. This application was for appointment to the post of GDSBPM, Vallillapuzha on temporary basis. Apparently, the applicant also applied and was selected and
issued with an appointment order Annexure A-2 dated 24.9.2008. The Annexure A-2 would say that she has been provisionally selected as GDSBPM on purely temporary basis subject to verification of residential condition and other aspects. In normal case, to the uninformed and even to the partial informed this will solicit a case that the appointment will be provisional and temporary subject to verification of residential condition and other aspects. She would say that thereafter, she had been appointed and is handling the BPO from 5.10.2008.
2. But from two months later, wisdom seems to have dawned on authorities. They issued Annexure A-4 order dated 3.12.2008 clarifying that the said post at Vallillapuzha has been made on a provisional basis from 15.10.2008 till regular appointment is made. It is to be noted in this connection that at that time the applicant has worked almost 2 months in that post. It was mentioned that the provisional appointments made will be terminated when regular appointment is made. But all other notifications and the offer of appointment is silent on the nature of the appointment. The applicant would contend that once the appointment has been made and she believing the version of the authorities have accepted the employment. She would then contend that she had a legitimate expectation for the continuation of such employment. According to her, her residential qualification and other aspects has been satisfactorily approved by the competent authority.
3. It appears that the 6th respondent was a GDSBPM, Keezhuparambu and she had been working there from 1.8.2001. An order of provisional appointment was also issued to her as well and she would say that her appointment order is dated 13.9.2001. It would appear that the Postal Department appoints people in posts and issues appointment orders much later. She was apparently appointed in a post where the incumbent was put off from service but she was directed to be reinstated on the basis of orders of this Tribunal. But both the applicant the 6th respondent had completed more than 5 years, she claimed alternative employment and consequently a memo dated 19.6.2008 had been issued deploying her as appointed as GDSBPM, Omanur BO while she was working as GDSBPM, Cheruvayor, from 21.7.2007 onwards. But she finds that her new position was uneconomical and therefore, she submitted repeated representation for a transfer and apparently the request made by the 6th respondent found favour with the authorities who had issued the order of 15.5.2009 to transfer her to Vallillapuzha on her request. It would appear that she had reached thereon 6.5.2009. She would say that she had been given a letter of appointment on 5.5.2009 whereas she was already in employment and
therefore could only have been transferred but GDS cannot be transferred otherwise than in compliance with rules. But admittedly she reached along with SDI, Malappuram on 6.5.2009 i.e. Going by the normal parlance it is before the issuance of the appointment order. The SDI apparently handed over charge of
the Vallillapuzha BPO to the 6th respondent. The question which would arise in this connection is that if the Post Office accommodation is to be provided by the GDS themselves how could the SDI handover charge to the 6th respondent without any advance notice and a selection of premises. Any how aggrieved by this, the applicant is before us now.
4. The respondents would say that the 6th respondent was provisionally appointed as GDS, Keezhuparambu in the vacancy of Smt O.K.Pennuty and she was to be at Kizhuparambu where Smt Geethadevi was to be appointed as GDS, Omanur in lone available vacant post then. At that point of time Vallillapuzha was not vacant since Smt Geedhadevi was holding the post. They would say that the 6th respondent being a retrenched GDS she was eligible for a tansfer to Vallillapuzha which is a place nearer to her house. It has also come out that the 6th respondent was working as GDS at Omanur on a regular basis. Therefore, the following points are urged:

i) The factor of provisional appointment cannot be deduced from Annexure A-1 to Annexure A-2;

ii) the 6th respondent was transferred to Omanur as she had to be given an alternative appointment, as the Ex-BPM of Kizhuparamba had to be reinstated in this Tribunal's order on 22.7.2007. She was working in Kizhuparamba BO from 01.08.2001 and Omanur BO was at a distance of 30 Kms. The 6th respondent was eligible for a transfer to a nearby BO, as per DG's letter at Annexure R-4. The expected and proper course of action by the administration was to consider the request of the 6th respondent for transfer to Vallillapuzha and issue a notification to fill up the post at Vallillapuzha only after her request was considered by the 2nd respondent and suitable order issued. As such, the applicant who
was selected after observing all formalities cannot be displaced by another employee without going through the best practices available in the rules.
iii) The appointment to GDS is granted on the basis of a regular livelihood available to that person in the geological area mentioned.
Once the 6th respondent was ready to accept employment at Omanur it has to be presumed that her alternate source of livelihood was present in that location.That itself to be noted is that the applicants livelihood also substantially revolves around the area of Vallillapuzha. It has come out that she was ejected from Vallilapuzha without any notice and not even affording an opportunity of being heard. It is also seen that GDS Conduct Rules are not followed in this matter. Therefore, the following orders are issued:

a) The applicant shall be retained at Vallillapuzha Post Office with immediate effect;
b) the 6th respondent shall be transferred back to Omanur.

5. The O.A is allowed to the extent indicated above. There shall be no order as to costs.

DR K.B.SURESH K NOORJEHAN
JUDICIAL MEMBER ADMINISTRATIVE MEMBER