SUGGESTIONS FOR FILLING-UP NEW A.P.A.R FORMS DISCLAIMER Following are only broad suggestions and must not be construed as an exhaustive account or standard format, which alone can be written. Officers will do good to write in their own words and style, such as to bring out their special traits and understanding, about their perceptions with regard to their duties and performance, which is the main purpose of writing A.P.A.R FIRST PAGE OF FORM - 1 While filling up the above columns, the following aspect may be borne in mind : a. If an officer has worked in a charge or under a controlling officer for a period which is less than 3 months, then for such period, there is no Reporting Officer. b. If an officer is on a long leave, for more than 3 months (based on the logic mentioned at ‘a’), either on medical ground or Child Care Leave etc., then for such period also, there can no Reporting Officer. The periods covered at ‘a’ & ‘b’ above, must be mentioned in the above columns of APAR. In the above columns, Name and designation of Reporting Officer and Reviewing Officer, under whom the officer has worked in the relevant year, for more than 3 months period, needs to be mentioned. SECTION I - BASIC INFORMATION (SECOND & THIRD PAGE OF A.P.A.R) (To be filled in by the Cadre Controlling Authority) Note : Although this section is required to be filled by O/o CCIT (CCA), but filling up these columns correctly, will be in the interest of officers, for avoiding any sort of confusion or likely objections in future, especially at the time of promotion. 2. Service : For ITO/TRO - Group ‘B’ and For ACIT & above - I.R.S 3. Year of recruitment : The year of promotion as ITO or ACIT 4. Year of allotment : Recruitment Year against which the promotion as ITO/ACIT has been given i.e.The year represented by first two digit of Civil List Code No. 8. Present Grade : ITO: PB-2 with GP of 4800/5400; ACIT: PB-3 with GP of 5400 ; DCIT: PB-3 with 6600 9. Post held : ITO 8(2)-3, Mumbai or ACIT/DCIT-6(3), Mumbai ITO (Tech.) - 9, Mumbai or DCIT/ACIT (HQ) - 10, Mumbai 10. Date of appointment to present post : Date oftaking over the above post (as mentioned in col. 9) 11. Reporting and Reviewing Authority : As mentioned in first page of APAR Form, only those under whom, officer/official has worked for more than 3 months. 17. Date of medical examination : For F.Y. 200-10 this Column will be Blank and for next year onwards It will depend on relevant Instruction/Notification. 18. Position of Staff posted with the officer as on 31st December, of the year : Sanctioned Strength (As per Cadre Restructuring-2001) is as under ; Designation ITO (Asstt.) ITO (Tech) TRO DC/AC (Asstt) DC/AC (HQ) DD/AD (Inv) Admn. Offr. -- -- -- -- 1 -- Inspector 1 -- 3 2 1 3½ Office Supdt. -- 1 -- -- 1 -- Sr. T.A. 1 2 2 2 2 -- T.A. 1½ -- -- 2 -- -- Steno ½ 1 -- ½ 1 ½ N.S. ½ -- -- 1 -- -- D.B. ½ -- -- 1 -- -- Peon -- -- -- -- -- -- Note : There was no sanctioned post of ITO (Inv) in the cadre restructuring proposal, hence no staff is mentioned for that category of officer. But, whereever there is ITO (Inv) then the sanctioned srength of staff will be 2 Inspector & in such case the number of Inspectors for DD/AD (Inv) will reduce to 3. 19. Has the officer completed APARs of Group ‘B’ and ‘C’ officials working under him/her …… : This Column is very Important and should not be left blank, as it is an importanst aspect of one’s Duties. The column must invariably have ‘YES’ and officers must comply, both in letter & spirit. SECTION II – SELF APPRAISAL FOR ITO/ACIT/DCIT (ASSESSMENT) 1. TAX COLLECTION : Collect Taxes out of Current & Arrear demand as per the Action Plan issued by CBDT and ensure budget collection by close monitoring of Advance Tax/Self Assessment Tax. 2. ASSESSMENT : a. SUMMARY U/s 143(1) : Process all Returns, before Time Barring date and timely Issue of Refund/Notice of Demand, as applicable. b. SCRUTINY U/s 143(3) : Complete scrutiny assessments by properly verifying facts vis-à-vis Return of Income & A.I.R data and position of law, as laid down in I.T.Act/Rules, Instructions/Circulars/Notification of CBDT & Judicial Pronouncements of ITAT/High Court/Supreme Court. Also, attending to consequential work like levy of penalty, launching prosecution, Audit queries, on priority. 3. WIDENING & DEEPENING OF TAX BASE : Taking appropriate action against Non/Stop filers. 4. TAXPAYER SERVICE : Issue of Refund, Disposal of rectification & RTI applications, Giving effect to appellate orders, Settlement of grievances, Migration of PAN, etc. in time-bound manner. 5. REPORTING : Timely submission of various reports like CAP-I, II & III, Quarterly Reports, Dossier Reports, Scrutiny Reports on Appellate Orders of CIT(A)/ITAT/High Courts, Answers to parliament questions etc. (No. of words is around 160, whereas the stipulation is 100 words. Officers may adapt accordingly) FOR TRO 1. RECOVERY OF TAXES : Effecting recovery of arrear tax from the assesses pertaining to the charge, by adopting different coercive measures, as provided in the second schedule to the I.T. Act, 1961 i.e. ITCP-2 Attachment of movable properties, ITCP-3 Attachment of rent, ITCP-16 & 17 Distraint & Sale of Immovable Properties, ITCP-21 Appointing receiver for assessee’s business, Arrest & Detention of the defaulter and conducting recovery surveys. 2. REPORTING : Timely submission of Dossier & Quarterly Reports, Answer to parliament questions, etc. (No. of words is around 75 as against a maximum of 100. Officers can make some more additions) FOR ITO (TECH.) in the O/o CIT 1. REPORTING : Collation of various statistical reports like CAP-I, II & III, Answers to parliament questions, etc. received from the Ranges and preparing consolidated report for the CIT’s charge. Assisting the CIT in giving comments on dossier reports. 2. APPROVALS : Processing proposals, seeking CIT’s approval for issue of refunds, adjustment of amount lying in P.D. A/cs, release of jewellery, conduct enquiry u/s. 133(6) where no proceedings are pending, Re-opening of case u/s. 147, Remedial action in cases with Audit Objections, Special Audit, etc. 3. OTHERS : Assisting CIT, in forwarding proposals to CCIT, for retention of Books of A/cs or documents impounded u/s. 131 or 133A and overall monitoring & control of work in the CIT’s charge towards achieving the targets in all areas and any other specific work assigned. FOR ACIT/DCIT (HQ) 1. JUDICIAL : Assist CIT/CCIT in proper analysis of appellate orders of CIT(A), ITAT & High Courts and the recommendations of Assessing Officer & Range head, for deciding on future course of appeals u/s 254 to ITAT, u/s. 260A to High Court and SLP to Supreme Court, forwarding of proposals to C.O.D, liaisoning with senior standing counsels, etc. 2. STATUTORY : Assist CIT in cases u/s. 263/264 of I.T. Act, 1961, Review of Assessments as per Action Plan, Disposing RTI applications pertaining to the office of CIT, etc. 3. ADMINISTRATIVE : Establishment functions like Transfer & Posting, Leave matters, Maintenance of personal files, relating to the officials working in the CIT’s office. 4. FINANCIAL : Assisting CIT/CCIT in sanctioning of bills under the heads office expenses, professional fees, Submitting budget estimates for expenditure on a regular basis, etc. FOR ADIT/DDIT (Inv.) 1. SEARCH : a. Process cases for Search & Seizure action u/s. 132, by conducting discreet pre-search enquiries, analysing market information, cultivating informants. b. Actual conduct of search action, in the cases developed by self and assisting in cases developed by colleague ADIT/DDITs. c. Post search work like operation of prohibitory orders on Bank Lockers etc., preparing a detailed appraisal report within the time period allowed and obtaining permission for retention of Books/documents etc. as per the Act. 2. SURVEY : Conduct of Survey u/s. 133A relating to search cases of the directorate and also in respect of out-station cases and timely submission of MIS Reports. 3. TAX EVASION PETITIONS : Conducting open/discreet enquiries on TEPs and preparing detailed report for the Board. 2. (a) Annual work allocated, completed and achievements (for assessment posts only) NOTE : Initial & Mid-year deliverables will be Budget Targets - original & revised and Divergence can be ‘as per column 3, which is factors hindering performance. 2. (b) Annual work allocated, completed and achievements (for Non-assessment posts) NOTE : Achievement or performance relating to work as HQ or Technical, with quantitative details like number of appeals authorized to ITAT/HIGH Court and C.O.D & SLP proposals. 3. What are the factors, if any, that hindered your performance ? NOTE : All shortcomings or constraints with regard to manpower, infrastructure, economic trends in the market, etc. must be mentioned for affording a correct appreciation of efforts and its result. NOTE : Elaborate account of quality assessment/work done, novel ideas implemented for increased office efficiency or effectiveness in assessment or recovery, etc. must be mentioned here, for affording correct evaluation of one’s performance. Out-of-the box thinking / Initiative for improving work environment / Innovation for public service : a. To overcome the connectivity problem for Processing & Online Reporting – Motivating the staff to work either before or after office hours, when connectivity is relatively faster & smoother. b. Innovation for checking TDS Credits – Anything mentionable. c. Verification of Loans/Credits/Purchases or Field Enquiry – Any new idea or instruction to staff d. Any improvement brought out in Office layout, Working pattern of staff, etc. e. Using internet for collecting information about the assessee’s financial transactions or assets for effecting recovery of arrear taxes, etc. f. Any unique or effective technique for record management.
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