…Reaching Out

…reaching out

NATIONAL ACADEMY OF DIRECT TAXES - NAGPUR

Volume 4 Issue 3 NEWSLETTER March 2012 2 IGNFA Attachment Parliamentary Attachment 4 Visit to IMA Dehradoon 7

3 8 LBSNAA Attachment Meeting with FM 6 NACEN Attachment The President Meets 65th Batch of the Indian Revenue Service

129 Officer Trainees of 65th Batch of IRS visited Vari- various stages of their careers. It would be important ous Central Training institutes and Attended a Course therefore for them to assess demands on their careers and in Bureau Of Parliamentary Studies & Training be- how they prepared themselves. The President also men- tween 4th of March and 21st March. The attachment tioned that financial flows now move across borders and reached its zenith when they met Her Excellency Presi- are very complex, speedy and dynamic, and therefore it dent of India. They also met Hon‟ble Finance Minister would be necessary for the Officers to understand interna- and Several senior members of the Department in their tional law very well and to upgrade their skills from time trip. The course team headed by Dr. Rajeev Ranade to time. Hon‟ble President of India, most graciously IRS, Course Director and Shri. Vijay Kumar Singh IRS, organized a visit around the famed Mughal Gardens, the ACD-I and Shri. Johnson Kadaloor IRS, ACD-II ac- Ashoka Hall and other locations of interest in and companied them. The President congratulated them on around Rashtrapati Bhavan. entering the prestigious Indian Revenue Service. The President of India, Smt. Pratibha Devisingh Patil met Officer Trainees of the 65th Batch of the Indian Reve- nue Service (IRS) at Rashtrapati Bhavan in New Delhi on March 14, 2012. Sh. Laxman Das, Chairman CBDT, Smt. Manjari Kacker, Member (P&V), CBDT, Sh. D.S. Saksena, DG, NADT & Sh. R. Ravichandaran, ADG-II, NADT were also present for the meeting with the Presi- dent. She also addressed the probationers, emphasiz- ing upon the prominent place the revenue service occupies, in the process of nation building. The Presi- dent emphasized that they would be working in a challenging environment. She called upon the Officer Trainees to take up challenges and fulfill the aspirations of the nation. Speaking to the Officers, the President said they should be prepared to face challenges at NADTree …reaching out News letter

March 2012 Page 2

Attachment with the Indira Gandhi National Forest Academy (IGNFA), Dehradun

The first round of attachment of the officer trainees of A short movie on nature “Jungle” was shown to the IRS 65th Batch of Indian Revenue Service began on 5th March Probationers. This movie helped the probationers ap- 2012. The first stop was Indira Gandhi National Forest preciate the nuances, beauties and the unrevealed se- Academy, Dehradun. The three days attachment in crets of nature. It improved the probationers‟ awareness IGNFA provided the probationers an opportunity to in- about the indispensible and complex interface between teract with the senior officers and the probationers from various creatures of nature for the survival of life on the Indian Forest Service and to get to know about the vari- earth. A visit to Forest Research Institute Museum ous aspects of forest department. helped the probationers understand the various utilities The attachment comprised of academic sessions, sports and services of Forest products and also enhanced their events and many more extracurricular activities which inquisitiveness towards nature.Friendly Sports events promoted the formal and informal interaction among the like Football and Volley ball matches held between the Officer Trainees from both the services. Officer Trainees of Indian Revenue Service and Indian The academic sessions covered diverse and most rele- Forest Service enhanced the interaction and friendship. vant topics like Environment Conservation, Overview of Official dinner, DJ Night, Culturals and Birthday cele- Forestry in India, Wildlife Trade, Tiger Conservation, brations of IRS probationers organised by the IFS pro- Forest Valuation and Eco Taxes, Climate Change, Eco- bationers added to the spirit of the friendship. tourism and Income Tax – Forest Department Interface. The attachment also included a visit to the Indian Mili- All the academic sessions and the course material were tary Academy. The short film about the training at IMA very informative & insightful and helped the probation- was very informative and exciting one. The IRS proba- ers appreciate the various dimensions of nature and its tioners could appreciate the contributions and sacrifices vital role in human life, the need for the conservation of made by their counterparts from Military services. The nature, etc., IMA visit was appealing to the value system and com- The lecture on “Income Tax – Forest Department Inter- mitment of the probationers for the betterment of the face” highlighted the increasing needs and scopes for the nation. co-operation between the Departments of Income Tax The Dehradun Chapter of IRS Association led by Sh. and Forest in the changing Economy Vs. Environment Mohan Singhania, CIT(A), hosted a high-tea for the scenario. This lecture gave the IRS Probationers an in- th youngest members ( i.e. Officer Trainees of 65 Bach) sight about the practical difficulties faced by both the of the IRS family. This occasion provided the proba- departments while implementing the various provisions tioners an opportunity to interact with the senior offi- of the IT Act (related to Forest and Wildlife), Forest cers from the field and get an insight about the depart- Conservation Act, Wildlife Protection Act, etc.,. The ment and it enhancing role in the changing economic Officer Trainees of the 65th Batch of IRS actively partici- scenario. pated in the interaction and put forward their views and suggestions for the enhanced co-operations between the At the end of the IGNFA attachment, other activities two departments. like River rafting were also organized to encourage the probationers to experience and realise the joy of being close to and living in harmony with nature. NADTree …reaching out News letter

March 2012 Page 3 Attachment with LBSNAA Lal Bahadur Shastri National Academy of Admini- All in all, it was a fruitful visit which not only helped in giv- stration (LBSNAA) Mussoorie, was the second stop ing a different perspective to the trainees but also helped in for the Officer Trainees of the 65th batch of IRS on forming bonds of friendship and camaraderie amongst the their attachment itinerary. The three day attachment officer trainees of two services. Also it led to a better under- which started on 9th of March, aimed standing of different aspects of governance and get qual- to increase inter-service interaction and coordina- ity inputs on various academic domains from experts in the tion, amongst the Officer Trainees of 65th Batch of field. IRS and IAS probationers. The visit included a wide variety of activities to increase informal inter-actions among the Officer Trainees of the two services. The first day saw classroom sessions comprising of lectures on various dimensions of administration, namely Public Procurement,, Inclusive Growth, A special session with renowned actor Victor Banerjee was also held and saw a plethora of diverse topics being discussed.. Next was a Quiz competition and saw active participation by the probationers and faculty. The day ended with a dinner and DJ night hosted by the IAS probationers. On the second day of the attachment, team sporting events were held for the officer trainees of both the services. The participation in games saw a healthy interaction between the officer Trainees of the two services. On the last day of the attachment i.e on 11 March, a 7 Km trek to George Everest point was organized for the officer trainees. The trek was a test of endur- ance and stamina. All the officer trainees completed it successfully. Tug-of-war was also held at Everest point which saw an enthusiastic participation from all. The visit gave Officer Trainees of IRS an insight into the workings of administration .Also it was an opportunity for the officer trainees to introspect on issues related to integrity , ethics and corruption.

EXPRESSIONS AFETR TUG OF WAR BETWEEN IRS AND IAS OTs. NADTree …reaching out News letter March 2012 Page 4 PARLIAMENTARY ATTACHMENT

After their tryst with the doons and romance with the kind enough to inaugurate the lecture sessions with shar- beautiful hills in Dehradun and Mussorie , the 65th batch ing his real life experiences in the Parliament. OTs also of IRS landed in the plains of Delhi for their Parliament got a wonderful opportunity to discuss, with him, the Attachment on March 13th. The attachment was formally core issues of economic reforms and governance re- inaugurated at the Bureau of Parliamentary Studies and forms. He also gave very thought provoking insights on Training (BPST) by the Secretary General of the Lok the functioning of the Panchayati Raj Institutions in our Sabha Secretariat. The OTs were then escorted to the country and went on to describe the challenges and op- apostle of the Indian democracy –The Parliament- to wit- portunities of Women Empowerment in India. Shri ness the live proceedings of the Lok Sbaha. It was an P.D.Rai, MP, held a detailed lecture about „Procedural awe inspiring sight to watch some of the most prominent Devices for Raising Matters of Urgent Public Importance leaders of our country namely Shri Manmohan Singh, on the Floor of the House‟. His discussion on the topic in Shmt. Sonia Gandhi ,Shri Pranab Mukherjee, Smt Meera detail gave first hand knowledge of how accountability is Kumar Shri L.K.Advani and Smt Sushma Swaraj debat- enforced at the floor of the House. Shri Yashwant ing and deciding the future of our country. It was a Sinha,MP, graced the podium in the evening . He dis- dream come true for many to witness in person their tow- cussed in detail about the working of the Standing Com- ering humble personalities and intellectual capital turn- mittees in the parliament and gave practical examples ing the wheels of democracy in the august house. from his experiences of heading the Standing Committee After having witnessed the democracy at work , it was on Finance. The batch benefitted immensely from his time for some serious learning about the various parlia- discourse on the positives and negatives of the forthcom- mentary procedures. Shri Mani Shankar Aiyar, MP, was ing Direct Tax Code which would be replacing the NADTree …reaching out News letter

March 2012 Page 5 PARLIAMENTARY ATTACHMENT continued...

Income Tax Act 1961 in the foreseeable future. The OTs left for the day immensely satisfied about the fact that the temple of democracy has some excep- tionally talented politicians who are not only adept statesmen but also genuinely great human beings. Sh. V. K. Sharma, OSD Lok Sabha Secretariat delivered lecture on parliamentary privileges and explained their significance. The parliamentary prilvi- leges have an important bearing on parliamentary behavior and the sanity which Indian parliament has in democracy. Shri. Devender Singh, Joint Secretary, Lok Sabha Secretariat explained the budgetary process in detail that made the OTs to understand the finer details of the budget making and revenue administration. Shri. Nilotpal Basu, Ex Member of Par- them to appreciate better the nature of their role and place liament threw light on the Financial committees of in the overall context of our parliamentary system, leading the parliament. The financial committees have an to a more informed response on their work in relation to important role to play in the budget making process Parliament. The Appreciation Courses also sought to pro- and makes the parliamentary control over the budget vide the Officer Trainees an insight into the constitutional more exact and continuous. Shri. Rajiv Pratap Rudy, position of Parliament in relation to the other organs of Member of Parliament explained the legislative proc- State, proper perspective on the pivotal role that Parliament ess that made OTs understand the law making part plays in our democratic set-up, the multifunctional role of and the importance of the parliamentary questions on Parliament as a law-making body, the institution which the day to day working of the public servants. An- secures Executive accountability to the elected representa- other important lecture on the importance of the Ra- tives, etc. The interactive sessions with senior parliamen- jya Sabha was delivered by Shri S.N Sahu. The lec- tarians also extended a rare opportunity to the participants ture made an immense contribution on the under- to benefit from their experience and get to know their ex- standing of the importance of the second house of the pectations of the Civil Service while working in the various parliament. The second house plays corrective role governmental agencies as policy makers or administrators. and prevents the hasty legislation and makes the law The grass-root experience of the Members of Parliament in tune with the requirements of the democracy. Sh. stood to help the officer trainees to understand various is- Ajay Kumar M.P from Jharkhand and a former IPS sues from a parliamentary perspective. This 4 day long Ap- officer addressed the Officer Trainees and advised preciation Course broadly covered a series of structured them to imbibe in them fighting spirit and courage to lectures, discussions and Question-Answer sessions and ensure public interest is upheld always. The Appre- interactive meetings involving eminent parliamentarians, ciation Courses was intended to provide to the OTs a and senior parliamentary and Government officials, experts direct exposure to the environment, culture and tradi- and others. The officer trainees were also taken to witness tions of parliamentary institutions, so as to enable the proceedings of Lok Sabha besides the Parliament Mu- seum. NADTree …reaching out News letter

March 2012 Page 6 Meeting with Finance Minister

The Sunday on 18th of March 2012 brought with it a In the process one should contribute to making this or- very rare opportunity for the IRS probationers of the ganization a centre of excellence for others to look up to. 65th batch who were in Delhi to attend the short course When Chanakya talks of “Koso Moolo Dandah” in the on parliamentary practices and procedures at Bureau of Arthasaastra”, he makes the important point that the treas- Parliamentary Studies and Training. The Honorable ury and its inflows are the source of a nation‟s might. The Finance Minister Shri Pranab Mukherjee gave his con- FM acknowledged the role of direct taxes in maximizing sent to meet the officer trainees despite it being the the revenue flows which are preferable because they can busiest week for him in the run-up to budget. The hon- be related to the ability to pay, be progressive in nature orable Minister addressed the officer trainees at Vigyan and promote equity. Historically, the focus of the Direct Bhavan in the presence of Chairman CBDT Shri Lax- Taxes Administration has been on maximal enforcement man Das, Member (P&V), Smt. Manjari Kacker, Mem- of the Statute so as to maximize tax revenue. Over the bers of CBDT , DG NADT Shri. D S Saksena, Sh. R. years, there is a paradigm shift in the approach to revenue Ravichandran, ADG-II, NADT, other respected senior collection. Department has harnessed the technology to officers from the field and the Course Team of the 65th encourage voluntary compliance. He expressed his pleas- Batch of IRS. ure over the commendable performance of the department Honorable Minister began by congratulating all officer and appreciated the way it has continuously strived to- trainees for choosing to join the Indian Revenue Ser- wards conformity with the best practices globally in tax vice. He remarked that the training phase could be both administration. Direct Tax collections are likely to cross fulfilling and exciting and at the same time even chal- 5,00,000 crore by the end of this Financial Year, which lenging. A positive outlook and good work ethics will amounts to about 60per cent of national tax revenues. He make the probationers happy and professionally suc- admitted that as the economy grows, the quantum and pro- cessful. There is no dearth of opportunities in profes- portion of direct taxes will rise further. He made the OTs sional life. It would make a difference to the nation- aware that the complexity of globalization with increased building process if they see in the opportunities before cross border transactions will offer challenging opportu- them, a means to contribute to public well-being as nity to innovate in Department‟s area of work. He was th well. He emphasized that he expected new energy and happy to look at the profile of 65 batch of IRS which initiatives from the officer trainees in the field forma- reflected that a growing proportion of post graduates and tions. He would like to see them as the change agents in officers with prior work experience are now joining the all walks of public life. They have to fulfill the de- service. A growing share of women officers amongst offi- mands of the job assigned and work with honesty, ac- cer trainees is a very positive sign in the direction of so- countability, transparency, commitment and set new cial change. He enjoined the officer trainees to be alert benchmarks of good governance. and receptive to the needs for people and businesses that they deal with. NADTree …reaching out News letter

MarchVolume 2012 4 Issue 1 Page 7 Meeting with Finance Minister continued….

As they say, „change your thoughts and you change your world‟; the address by Honorable Finance Minister did plant noble thoughts in the souls of the officer trainees and left them with a greater resolve and re- affirmed to their duty towards the people of this nation. It was indeed a matter of immense fortune and privilege for the officers of the 65th batch of IRS, who have just entered the service, to meet the head of the service, the honorable Finance Minister. The meeting proved to be confluence of the He also urged them to keep an open mind for continu- eldest of family with the youngest members of the IRS ous learning, skill up-gradation and acquiring experi- fraternity. The head of the service exhorted the officer ence in handling diverse work situations. trainees to imbibe and set the highest standards in the pub- It is said that uneasy lies a head that wears a crown. lic service. The visit with the FM left a very motivating However, despite the tremendous responsibilities that impression on one and all present. he shoulders, the Hon‟ble FM was full of energy and vitality.

Visit to IMA Dehradoon

On 6th March 2012, a visit to Indian Military Academy, Dehradun was organized. The Officer Trainees were briefed by the IMA officers about the spirit and training philosophy at IMA and also about its organizational structure. The movie on training of cadets was shown that enthused in the OTs the spirit to sacrifice personal comfort and security for the sake of nation. The motto of Indian Army that personal comfort and security of nation comes first and always and of the men who are working under the charge comes second and of the self comes last and always made the officer trainees determined to deliver selflessly for public service. The IMA had a Martyr‟s Memorial that showed the soldiers who laid down their lives for the nation. The visit was significant in the sense that it increased the understanding about the functioning of the Indian army and the vital role which it plays in enabling the civil servants perform their duties peacefully inside the borders. The OTs left IMA with the message, "Safety honour and welfare of your country comes first, always and every time, the honour, welfare and comfort of the men you command comes next, your own ease, comfort and safety comes last, always and every time" indelibly etched in their psyche. NADTree …reaching out News letter

March 2012 Page 8

ATTACHMENT WITH NATIONAL ACADEMY OF CUSTOMS, CENTRAL EXCISE & NARCOTICS

The attachment with National Academy of Cus- toms, Central Ex- cise & Narcotics (NACEN) was the last in the leg of attachment with Indira Gandhi Na- tional Forest Acad- emy, Dehradun, Lal Bahadur Shastri National Academy of Administration, Mussourie, Bureau of Parliamentary Studies, New Delhi. The visit to NA- CEN was made on Dignitaries enjoying Volleyball match between two In- 1 9 a n d 2 0 dian Revenue Services. March,2012. The session began with the introduction of the batch of IRS (C & CE) by the course coordinator Shri. B.B Gupta, Later the welcome address was given by Ms. Rashida Hussain, Director General, NACEN. She emphasized the need for greater synergy between the two services. Shri . Rajeev Ranade, Course Director, 65th Batch of IRS presented the batch profile of the IRS (IT) and the training methodology of the training at NADT. A short movie depicting the role of Customs & Cen- tral Excise was also shown. In the second half, Shri. Metta Ramarao, Additional director, NACEN delivered lecture on the role and interaction between the two services. A friendly volleyball match and tug of war was also organized for the officer trainees of the two services. On the second day, important sessions on the IT systems and Strategies to recover the arrears of tax collections were organized which proved to be very useful for widening the horizons of the officer trainees.

IRS (C&CE) OTs welcome their IRS(IT) counterparts with dance and music. NADTree …reaching out News letter

Volume 4 Issue 3 NEWSLETTER Page 9

A wonderful cultural event “Rendezvous 2012” was organized by the officer trainees of the two services. The cultural event showcased the hidden talents of officer trainees of both the services via songs, folk dances and the po- etry. The event came to the end by the valedictory address of Ms. Rashida Hussain, Director general, NACEN.

She also announced about the visit of the officer trainees of IRS (C & CE) to NADT, Nagpur. The attachment re- sulted into a fruitful exercise which increased the understanding and fostered the team spirit de corps between the two services. Page 10 March 2012

Glimpses of the White Water rafting in Ganges

Glimpses of the Attachment Volume 4 Issue 3 NEWSLETTER Page 11

FORMAL DINNER WITH IRS ASSOCIATION

After the insightful speech delivered by honorable finance minister, Pranab Mukherji, IRS association‟s party was an icing on the cake. It was something all OT‟s were looking forward to, especially because everybody was eager to meet the income tax officials of Delhi and be on familiar terms with the work culture in the department in the capital of India. The venue was BSF lawns, nicely suited for the occasion, to have a rendezvous with our seniors. The open lawns and the light music mesmerized everyone. The aura of the environment reminded the royal function of Nag- pur‟s IRS association dinner. The OTs interacted with many senior officials and learnt a lot about the work environment. Batch profile of the 65th batch of IRS was presented. The OTs shared their experiences at the induction training being undertaken at the academy. They senior officers briefed about the job diversity present in big metros like Delhi, and how life becomes a challenging one in the Income Tax Department. The senior officials also updated the OTs about the new changes that are taking place at the policy level, and the initiatives taken to curb menaces like money laundering, black money etc. The office bearers of the association made the OTs aware of the changes taking place in the department and exhorted them to equip themselves with the latest tools in IT to work effectively. The Finance minister‟s meet and the IRS association‟s party had left some unending imprints in the minds of OTs which would always be cherished.

DTRTI Kolkata

Seminar on Internal Audit was held between 8-9 February for the Officers who are entrusted with Internal Audit of Assessment work done by the Assessing Officers. The main object of the seminar was to enhance the quality of Au- dit work so that leakage of revenue is plugged and revenue audit objections are minimized. Keeping in view the importance of International Taxation, a session was separately kept for the “Pitfall Areas in International Taxation.” Management course for newly promoted JCITs was held between 29 February 2012 to 1 March 2012. A good num- ber of officers who have been promoted to the Joint Commissioners of Income Tax participated in it. Keeping in view the change in their role from as assessing officer to a supervisor, a need was felt to equip the officers within the concept of management of human resources for achieving the maximum for the organization. Special inputs on leader ship and motivation, team-building, conflict-management and time-management were imparted during the different sessions of this seminar. On-the- Job Training –II of 64th batch of IRS which commenced on 09/01/2012 completed on 24/02/2012. As part of comprehensive training program, the officer trainees were attached to the different wings of the department like TDS, Valuation Cell, Investigation Wing, CIB, Appeal, IT&TP, Exemptions & Tribunals on the different days. On 20 February, all the 19 officer trainees were attached to ITC limited, the largest corporate body in the region. The On-the-Job training aims at giving practical inputs of the work in field offices. It facilitates the application of academic inputs of Induction training to the real working conditions in the department. The “Basic Course for Direct Recruited Inspectors” was going on through out the month for theoretical and practical aspects of their job profile. Topics included Role of Inspectors, Principles of Taxation. I.T. Law, Procedure, Ac- counts, Investigation Techniques, ITD etc. The participants participated actively and enthusiastically. NADTree …reaching out News letter March 2012 Page 12

DTRTI Chandigarh DTRTI Chennai

DTRTI Chandigarh conducted a one day seminar A training-cum-workshop on content uploading on on “Assessment of Trusts” on 22 February. It the website www.nadt.gov.in was organized. Sh. was attended by 33 participants. The topics cov- V. Vaidyanathan attended the one day training- ered were overview of provisions relating to ex- cum-workshop on behalf of DTRTI Chennai on 17 emptions of trusts and charitable institutions, ap- -02-2012.

plication of section 11 & section 12– legal issues, Annual trainers conference at NADT Nag- provisions relating to trusts, latest trends and case pur was attended by Sh. V. Veeraraghvan studies, taxability arising out of violations of on 23 and 24 February. During the review, specified conditions and computation of income a presentation was given on the various of trust, charitable institutions ans misuse of ex- training programs conducted by DTRTI emption provisions along with case studies. The Chennai along with future roadmap and course faculty were Smt Garima Bhagat, Addl the training program scheduled for finan- DIT (Exemption-I) New Delhi, Dr. Girish Ahuja, cial year 2012-13. CA, New Delhi, Sh. Ravi Shankar, DCIT Retd

To,

The NADTree Team. . Managing Editor Editor R Ravichandran Dr. Rajeev Ranade Additional Director General-II Additional Director (Faculty) Executive Editor: Sanjay Joseph, Deputy Director (Faculty), For any Correspondence /Queries, kindly contact Dr Rajeev Ranade, Additional Director ( Faculty), National Academy of Direct Taxes, Chhind- wara Road, Nagpur -440030. Tele-fax 0712-2584350; E mail– [email protected] (Printed by the Printing & Publication Unit, NADT, Nagpur for the National Academy of Direct Taxes, Nagpur)