Skip to main content

New Income Tax Rules – Submission of false Aadhaar number may be fined Rs. 10,000

As it is well known that the income tax department has allowed Aadhaar card holders to use the biometric id number in lieu of the Permanent Account Number (PAN). But as per new provision of Income Tax, fine of Rs. 10,000 may be levied in case of wrong Aadhar Number. As per the latest amendments in the Finance Bill 2019, not only allowed people to use Aadhaar in lieu of PAN but also introduced a penalty for giving a false Aadhaar number. However, the new penalty rules are applicable only in cases where you are using Aadhaar in lieu of PAN and where quoting PAN is mandatory according to the income tax department rules. It is well known that although Aadhaar is issued by the Unique Identity Authority of India, yet the fine is not imposed by UIDAI but by the income tax department. Under Section 272B of the Income Tax Act, 1961, the department can impose a penalty in case of default in complying with provisions relating to PAN, i.e., failure to obtain, quote, or authenticate PAN.

Instruction by CBDT to conduct DPC for R.Y. 2013-14

Finally, CBDT broke the silence in respect of conducting DPC for the vacancies created due to implementation of cadre restructuring. Today, CBDT itself issued a instruction for conducting of DPCs for vacancy year 2013-14. The contents of the instruction is produced below which is self explanatory:

Subject: Instructions for conducting of DPCs for vacancy year 2013-14-reg.

Kindly refer to the subject mentioned above. DPCs are to be conducted for Group B & C grades (and also for the posts of Pr. Administrative Officer, which is a Group 'A' post) by the Pr. CCsIT for the vacancy year 2013-14. The DPCs have to take into account the increase in number of posts in these grades as a consequence of Cabinet approval in this regard. The notification of revised Recruitment Rules for these grades is currently under process. Also, new Recruitment Rules are to be notified for the Executive Assistant grade. All this is likely to take some more time and it would not be advisable for conduct of DPCs after notification of new/revised Recruitment Rules.

2. DoPT, vide their OM no. AB.14017/79/2006-Estt.(RR) dt.6.9.2007 has emphasised that as RRs are statutory in nature, they will not cease to operate unless they are repealed. The observations of the Supreme Court in UoI v. V. Ramakrishnan viz., "Draft Rules cannot form the basis of promotion. When rules to the contrary are holding the field' have been reproduced in this OM.

3. Accordingly, I am directed to request you to kindly conduct DPCs on basis of the existing Recruitment Rules for the respective grades.

4. For the 'Executive Assistant'(EA) grade, which has been approved to be created by merger of the grades of OS, Sr. 'TA', Steno Gr.l, the new Recruitment Rules for Executive Assistant cadre is also not yet notified. Therefore, I am directed to clarify that current Recruitment Rules for the grades of OS. Sr. TA & Steno Gr. I (which would merge into the single cadre of Executive Assistant upon notification of the Recruitment Rules for the latter) may be utilized by DPCs. In other words, DPCs for promotion of Sr.TA to OS, TA to Sr.TR & Steno Gr. II (erstwhile Steno Grade 111) to Steno Gr. I are to be conducted. For the limited purpose of quantifying vacancies for conducting DPCs, the number of posts notified for the EA grade may be further trifurcated in each CCA region among OS/Sr. TA/Steno Gr. I in the same ratio as the pre-restructuring number of sanctioned posts in these grades.

5. It is further clarified that as per the existing DoPT and CBDT instructions on inter-Region transfer for the purpose of reckoning prescribed years' regular service in the grade, the service rendered by an inter-region transferee in the old region shall not be counted in the new region which he has joined on such transfer, if the transfer is on the request of the officer concerned.

6. The Board has directed that a uniform date of 05.06.2014 has been fixed for issue of promotion Orders in all Pr.CCIT Regions. CCsIT are therefore requested to conduct DPCs prior to this date and to issue all promotion orders on 05.06.2014.


7. The above instructions will be applicable for vacancy year 2013-14. Separate instructions will be issued for vacancy year 2014-15.”

Comments

Popular posts from this blog

DA will be 100% w.e.f. January 2014

Now it is very clear from the AICPIN issued today that DA will be 100% w.e.f. January 2014. Decline in AICPIN for December, 2013 vanished the expectation for crossing the DA from 100%. However, it will give a great relief to Central Government Employees and Pensioners as DA will be enhanced by 10% again. View ITian India on Facebook View statistics data for AICPIN here

Last date for filing the acknowledgement extended for AY 2009-10, 2010-11 and 2011-12

As per the new circular dated 10.02.2014, Central Board of Direct Taxes, in exercise of powers under section 119 (2) (a) of the Act, hereby further relaxes and extends the date for filing ITR -V Form for Assessment Years 2009-10, 2010-11 and 2011-12 till 31.03.2014 for returns e-Filed with refund claims within the time allowed under section 139 of the Act. The taxpayer concerned may send a duly signed copy of ITR-'V' to the CPC by this date by speed post In such cases, Central Board of Direct Taxes also relaxes the time-frame of issuing the intimation as provided in second proviso to sub section (1) of Section 143 of the Act and directs that such returns shall be processed within a period of six months from end of the month in which ITR-V is received and the intimation of processing of such returns shall be sent to the assessee concerned as per laid down procedure. Provision of sub-section (2) of section 244A of the Act would apply while determining the interest on such refund

New Income Tax Rules – Submission of false Aadhaar number may be fined Rs. 10,000

As it is well known that the income tax department has allowed Aadhaar card holders to use the biometric id number in lieu of the Permanent Account Number (PAN). But as per new provision of Income Tax, fine of Rs. 10,000 may be levied in case of wrong Aadhar Number. As per the latest amendments in the Finance Bill 2019, not only allowed people to use Aadhaar in lieu of PAN but also introduced a penalty for giving a false Aadhaar number. However, the new penalty rules are applicable only in cases where you are using Aadhaar in lieu of PAN and where quoting PAN is mandatory according to the income tax department rules. It is well known that although Aadhaar is issued by the Unique Identity Authority of India, yet the fine is not imposed by UIDAI but by the income tax department. Under Section 272B of the Income Tax Act, 1961, the department can impose a penalty in case of default in complying with provisions relating to PAN, i.e., failure to obtain, quote, or authenticate PAN.