…Reaching out NATIONAL ACADEMY of DIRECT TAXES - NAGPUR

…reaching out NATIONAL ACADEMY OF DIRECT TAXES - NAGPUR

Volume 4 Issue 12 NEWSLETTER December 2012

Valediction of 87th FC 2 India Day and fete Campus Cleaning Drive 6 3

7 CRIMSON - The Cultural Evening 2 Reception of 66th Batch of IRS 5 News from DTRTIs

Valedictory Ceremony of 87th Foundation Course

December is always a month of new hopes filled with activities, achievements and ceremonies. The ongoing Foun- dation Course concluded with the valedictory ceremony on 14th December, 2012, which was graced by the eminent presence of Shri.Sanjay Kothari, IAS, Secretary, Department of Administrative Reforms & Public Grievances, Ministry of Personnel, Public Grievances & Pensions, Government of India. A week later, 127 officer trainees joined NADT for their 16 month long induction training. The 87th Foundation Course was formally inaugurated on the third of September, 2012. The Foundation Course provides Officer Trainees the first interaction with the government setup and sensitizes them towards the needs of society and the duties to be performed by civil servants. NADTree …reaching out News letter

Volume 4 Issue 12 Page 2 Valedictory Ceremony of 87th Foundation Course

Shri. Kothari praised the role of NADT in delivering the training needs of the civil servants. He also advised the Of- ficer Trainees in the form of small workable tips about ethics, values, morality and how to handle various issues while working. Shri. Ujjwal Choudhary, Director General (Training) , National Academy of Direct Taxes while ad- dressing the Officer Trainees stressed the need for having a better mix of officers from different services so that interservice coordination is strengthened. The chief guest awarded the medals and prizes to best officer trainees of the Foundation Course in different categories. On this occasion the Course Directors - Shri. K.M Mahesh, Mrs. Jaishree Sharma and Associate Course Director Shri. Ashim Chakravarty were also present.

CRIMSON - The Cultural Evening

In the evening the Officer Trainees rendered splendid performances in the cultural programme “CRIMSON”. The evening was graced by the presence of Shri. Ujjwal Choudhary, D.G (Training) and Shri. K.V.L Narayan Rao, Vice Chairman NDTV Group and Ex IRS. The OTs put the best of their talents and presented classical dance performances like Bhratnatyam. The OTs put singing performances in melodious voices and touched the sensitive issues of the society and the nation through the play. The event made the evening memorable. NADTree …reaching out News letter

Volume 4 Issue 12 Page 3 India Day and Fete The civil service is a microcosm of the nation. The officer Trainees representing the different parts of the country celebrated India Day on 11 December, 2013 with great enthusiasm and energy. Officer Trainees proudly wore the dresses of their regions and took part in the procession. The India Day procession started from Outdoor Sports Complex and covered the entire campus and ended at the auditorium. The cultural performances from various regions started at the auditorium. The occasion was graced by Smt. Anita Choudhary & Shri. Ujjwal Choudhary, Direc- tor General (Training). It was an occasion that brought India live on the stage. Performance from Bhangra To Kath- kali marked the mood the India Day. Also, the dance performances from the North East region brought the hidden dance forms to the surprise of everyone. Specially, the Manipuri dance was liked very much as was evident from the applause of the audience. The India Day celebrations develops respect and ability to appreciate the subcultures of Indian culture prevailing in different parts of the country. The feeling of love and respect for the cultural diversity of India also develops camaraderie amongst the civil servants. The India day celebrations made inlands into the heart of everyone at NADT.

Fete was organized by the Officer Trainees of the 87th Foundation Course on 11 December 2012. The event was inaugurated by Shri. Ujjwal Choudhary, Director General (Training). Fete was attended and enjoyed by the Faculty members along with their Family members. The Officer Trinees of the 65th Batch of Indian Revenue Service as- sisted the organization of Fete with full vigour. The Fete provided an opportunity to showcase the competitive entrepreneurial abilities of the officer trainees. Filled with joy and fun the OTs organized variety of events ranging from fun sporting to variety of cuisines. NADTree …reaching out News letter Volume 4 Issue 12 Page 4 Paatheya-Farewell to Dr. Rajeev Ranade

“It was a moment of mixed feelings on the occasion of farewell to Dr. Rajeev Ranade, Course Director of 65th Batch of IRS on Promotion as Commissioner (Appeals), Rajkot (Gujarat). Dr. Ra- jeev Ranade is a keen sportsperson and took keen interest in tennis. He also Holds Ph.D on the topic “Assessment of Trusts”. He also took active interest in the academics and taught topics l i k e , Assess- m e n t P r o c e - d u r e , Assess- ment of Charitable Trusts, Exemptions and Basis of Charge. Over the last year Dr. Ranade had been a driving force a beacon of light and a reservoir of energy. He was inces- santly in search of precision and perfection. He is also an excellent flute player.

65th Batch of IRS completes one year at NADT

The 65th Batch of attachment with the CPC and Infosys Bangalore made IRS completed one the OTs to understand the importance of the tech- year at NADT suc- nology in tax collection and to make the tax admini- cessfully. The offi- stration faster, reliable and tax payer friendly and cer Trainees of the transparent. The attachment with the Sardar Vallab- 65th Batch of IRS hai Patel National Police Academy, Hyderabad re- obtained training in sulted into better understanding and coordination Direct Tax laws, Ad- between the Indian Revenue Service and Indian Po- vanced Accountancy and Business Laws. Besides this lice Service at field level. In the remaining months to important theoretical inputs were provided through come the international attachment, attachment with eminent experts from various walks of academics and SEBI and Bharat Darshan are the important events civil life. The OTs of the 65th Batch successfully com- which are in line and further expected to bring new pleted the On the Job Training-I and II at various loca- learning experiences and knowledge building among tions. They learnt the practical application of the In- the officer trainees of the 65th Batch of IRS. come Tax Act in the field work. The batch also under- went training at various national academies prominent amongst them are LBSNAA Mussurie, Bureau of Parlia- mentary Studies New Delhi, NACEN, Faridabad, IGNFA Dehradun. The 65th Batch also had an Army Attach- ment which took place for the first time in the history of Indian Revenue Service that resulted into the sensiti- zation of the OTs to national defence concerns and the importance of revenue collection with its bearing on the developmental activities in the country. The NADTree …reaching out News letter Volume 4 Issue 12 Page 5 Reception of 66th Batch of IRS The 66th batch of IRS joined NADT on 24th December 2012. Elaborate arrangements were made by the officer trainees of the 65th Batch of IRS to receive them at airport and railway sta- tion by the officer trainees of the 65th Batch. They were wel- comed at NADT at the welcome desk and were given the welcome kit for making their stay as comfortable as possible and the transition to the NADT life a smooth process. In order to make interaction a friendly and natural process ice breaking session, Tresure Hunt were organized in the very beginning of their arrival to NADT. The self introduction by the Officers train- ers of 66th Batch of IRS took place in the presence of Shri. Ujjwal Chaudhary, Director General, NADT and other members of Faculty. Friendly sporting events were organized between the 65th Batch and 66th Batch. The prominent sporting events were volleyball match, Basket ball match, Cricket match and mixed doubles Badminton matches. The events have resulted in better mixing between the two batches and development of team spirit and Espirit De Corpse amongst the Officer Trainees of the two batches.

Celebrations at NADT

Christmas and New year celebrations: The high spirits and joyous mood of Christmas was celebrated by the officer trainees of the 65th batch of IRS and the 66th batch as they decorated the Amphitheatre with lights, paper stars for the Christmas party. Dignitaries of the academy were present as Santa Claus made a grand entry proclaiming the good news coupled with gifts for the party. The Christmas quiz organized by the 65th batch of IRS left the audience racking their brains for answers. The musical performance that followed drew the audience to tap their feet and sway to the mellifluous music. The Christmas cake cutting ceremony became memorable for everyone. The New Year’s Eve was equally exciting as the 65th batch of IRS showed great enthusiasm in making it a memorable event for one and all. The evening began with a gorgeous spread for dinner in front of Vikramshila with the DJ dishing out foot-tapping numbers at the Basketball court. As the evening progressed the party mood set in with the officer trainees matching the DJ’s rocking numbers with their moves.

OECD programme on International Tax Avoidance

As a part of Global relations event the OECD programme on ‘International Tax Avoidance’ was conducted at NADT from 3rd Dec 2012 TO 7TH December, 2012. The team of instructors was from OECD led by Ms Melisa Muhammad, Paris and was joined by Mr Ved Prakash Arora from Canada and Ms Sarah Mcnaught from Sydney Australia. Vari- ous issues and techniques adopted by MNEs to reduce their tax burden specially by way of tax avoidance in international transactions was examined in the seminar. Shri Mahesh Shah, Addl Director of Income Tax, International Taxation, Mumbai presented the International Tax Avoidance issues in India. The number of participants was 17 and as the majority participants were from the Directorate of International Taxation, the deliberations were intense and intellectually stimulating. The acumen of the participants was appreciated by the visiting faculty from the OECD. NADTree …reaching out News letter Volume 4 Issue 12 Page 6 Campus Cleaning Drive On 31st December 2012 the Director General of National Academy of Direct Taxes Shri. Ujjwal Chaudhary as a part of New Year resolution inaugurated the Campus cleaning drive. In early morning all the officer trainees of the 65th Batch of IRS and 66th Batch of IRS participated in this important cause. All the officer trainees were divided into several groups who cleaned the every corner of NADT starting from administrative building, Faculty building, Vikramshila hostel, Nalanda hostel, behind the mess, meeting point, staff quarters, cricket ground and gardens. The main purpose of this cleaning drive was to remove all plastics and other kinds of waste which is hazardous for a healthy environment. All the participants worked wholeheartedly and enthusiastically which reflected their concern about the environment. During this cleaning drive apart from the Director General, Shri.Shailendra Handa Additional Direct General-I, Shri R. Ravi- chandran, Additional Director general-II and all the faculty members were also present. The initiative taken by the Officer Trainees of the NADT will surely help in making the campus environment green, healthy and better place to live in and it will definitely inculcate the sensitivity about the environment among the officer trainees which will ultimately help in shaping the personality of the officer trainees.

Cross Country Run NADT campus overflowed with competitive energies on the morning of 30 December,2012. NADT Runners Club organized the first NADT Annual Cross Country marathon to boost the competitive spirit amongst the Officer Train- ees. The Officer trainees from the 65th and 66th Batch of IRS took part in it with full energies. The chief guest of the event was Ms. Kavita Rawat who is famous runner and holds national record. She has also won the silver medal at 2010 Asian games held at China. Shri. Ujjwal Chaudhary, Director General (Training), Shri. Shailendra Handa, Addi- tional Director General- I, Shri. R. Ravichandran , Additional Director General- II , were also present on the occasion. The chief guest started the event by waving the flag. The total distance of the track for the male OTs was 9 KM and 6 KM for the female OTs. Amongst male officer trainees from 65th Batch of IRS Ashwin Gowda came first, Reuben Mathew Jacob came second, and Sanjeev Chahar from the 66th Batch of IRS came third. Amongst female officer trainees Meenu Singh Bisht from 66th Batch of IRS came First, Sherin an officer trainee from Royal Government of Bhutan undergoing training with 65th Batch came second and Smriti from the 65th Batch of IRS came Third. Shri. S.S Kalyan, Joint Director (Faculty), Shri. Nishikant Anasane, Assistant Director (Systems), Shri. K.M Mahesh, Joint Director (Faculty) were the faculty members who successfully completed the marathon. The winners were felicitated by the Chief Guest , Di- rector General, Additional Director General- I and Additional Director General-II. NADTree …reaching out News letter Volume 4 Issue 12 Page 7 News from DTRTIs

MUMBAI: On-the-Job Training – II of 65th Batch of IRS concluded on 30.11.2012. The probationers completed their attachments with CCIT(CCA), Mumbai, Assessment, Audit, Exemptions, I&CI, TDS, Investigation, DT-01, CO, ITAT etc. successfully.

The “Course on Penalty and Prosecution”, held from 07.11.2012 to 09.11.2012 was designed to familiarize the participants with provisions regarding penalty and prosecution. It was inaugurated by Shri Arvind Pinto, CCIT (Retd.) & Standing Counsel, Mumbai. He also took sessions on the topic of ‘Provisions Regarding Prosecution’ and ‘Case Laws on Penalties & Prosecution’. The other topics included Penalty u/s271 (1)(c)/271AAA, Drafting of Pen- alty Orders, Prosecution Provisions and Case Laws on Penalty and Prosecution. The participants were up to the level of Deputy Commissioner of Income tax. The course was well received. The two days’ “Seminar on Collection and Recovery” was held from 19.11.2012 to 20.11.2012 for Tax Recovery Officers of Maharashtra to empower them with the various provisions regarding `Attachment and Sale of Immove- able as well as Moveable Property, Relevant Provisions of Allied Laws, Important Case Laws, and Practical Aspects of Recovery’. The trainees participated actively and enthusiastically. The Seminar was well received. The third batch of “Course for Retiring Officials” was held from 22.11.2012 to 23.11.2012. The course was designed to sensitize the retiring officers with issues and benefits related to their retirement and to improve their confidence during their post retirement life. A one-day “Seminar on Vigilance” was conducted on 29.11.2012 and was inaugurated by Shri Sanjay Puri, DIT (Vig.), New Delhi. He also took session on the topic of `Vigilance Angle-Vigilance Set Up’. The other topics included Handling of Complaints, CBI Actions vs. Departmental action, Role of CBI, Disciplinary Proceedings, Preventive Vigi- lance, Important Provisions of Conduct Rules. The participants were up to the level of Deputy Commissioner of Income tax. The course was well received. LUCKNOW: The month of November was dedicated to 2 specialized courses (attended by 53 participants). Besides that, 01T-II for IRS Officers of 65th Batch (involving 26 training days) was also completed in a successful manner, MVOs of the region, during the month, conducted 11 courses (involving 36 training days) which were attended by 129 participants. Workshop on Audit- The two day workshop on audit for DCITs, ACsIT, ITOs and ITIs working in Audit Wing was successfully organized by this institute. To deal with the specialized topics, such speakers were Invited who have specialized experience in this area i.e. Shri R.C. Sharma, CIT -I, lucknow (Now CCIT at Delhi), Shri. D.P Aggarwal (Retd. Addl. CIT) and Sh. T. Ram (Retd. Addl.CIT) The workshop was attended by 25 participants who were satisfied vrith the useful inputs given in the workshop Course on Computer Skills– The four day specialized course was attended by 28 participants from states of UP, MP, & and Uttarakhand, who were immensely satisfied with course inputs. Shri.Vineet, AD (Systems), New Delhi was the main guest speaker for the course. OJT-II for the OTs of 65th Batch of IRS was conducted in a vent fine & smooth manner. The OTs enjoyed every bit of learning and have completed the OJT on a highly Satisfying note. Development of Infrastructure Projects: The work of providing Aluminium Doors / Shutters in Type 4,5 & G quarters in DTRTI Residential buildings is in pro- gress and will be completed very soon. The estimate of Rs. 13,85,000/- received from CPWD (Electrical) is sent to NADT for sanction against which Rs. 9,00,0001- has been received. It has been decided to give 50% of Rs. 13,85,000 i.e. Rs. 6,92,500/- to CPWD (Electrical) for maintenance of mechanical and electric works for six month from 1st October, 2012 to 31st March, 2013 and balance is to be utilized for various miscellaneous works related to maintenance of administrative block and Mess. Energy Audit

This Institute has prepared and submitted a proposal to have an Energy Audit conducted, for which the required estimate has bees obtained from Petroleum Conservation Research Association is a Registered Society under Min- istry of Petroleum and Natural Gas, Government of India. NADTree …reaching out News letter Volume 4 Issue 12 Page 8 DTRTI Chennai Seminar on Transfer Pricing - A three day Regional Seminar on Seminar on RTI Act for Apellate Authorities –On 26th Octo- Transfer Pricing was held from 3.10.2012 to 5.10.2012. The ber, 2012, a 1 day “Seminar on RTI Act for Apellate Authori- course was inaugurated by Dr. O.K. Narayanan, Vice President, ties was conducted on 26th October, 2012. The course was ITAT, Chennai, who spoke on the issues in transfer pricing and inaugurated by Shri.K.S.Sripathi, I.A.S, (Retd.)State Chief the expertise needed to handle the same. Shri.N.Rathinasamy, Information Commissioner, Chennai. He stimulated the par- DIT (TP), Chennai delivered a lecture on “Transfer Pricing in ticipants with his inaugural address wherein he brought out Financial Transactions”. Smt.M.Malathi Sridharan,CIT(A), Mum- the important role that an appellate authority plays in pass- bai explained in detail various important landmark judicial pro- ing an order which has to have the right balance between nouncements relevant to Transfer Pricing provisions. the Right to Information of the public Vs. the Right to Privacy Shri.N.Jayasankar, Addl. DIT (TP) took the participants through of the individual. The programme was attended by 25 par- the different statistical methods used in finding out whether ticipants from all over the country (Ranging from Joint Com- the assessee had admitted the correct arms length price. missioners to Commissioners). All the participants rated this Ms.Chandana Ramachandran, Director(Trg.) gave an overview one day All India Programmes as highly informative. They of Transfer Pricing provisions and elucidated in detail the dif- felt that these workshops should also be given to CPIOs and ferent Transfer Pricing methods. Shri Shaji Jacob, Sr.AR, ITAT, the duration could be extended to two days. Chennai spoke about the scope of Transfer Pricing and its rele- Basic Course for the Direct recruit Income Tax inspectors – vance to assessment proceedings. From 24.09.2012 to 21.12.2012, a 60 day programme “Basic Refresher Course for Income Tax Officers - 08.10.2012 To Course for the Direct Recruit Income tax Inspectors contin- 19.10.2012– A 10 day Refresher Course for Income Tax Officers ued during the month. Ms.Chandana Ramachandran, Direc- who have completed three years of service in the present cadre tor (Trg.) delivered the lecture on “Basis of charge and resi- was conducted between 08.10.2012 To 19.10.2012. Shri dential status”. Shri.S.Swaminathan, JCIT(TP) took the par- A.Selvaraj, CCIT (Retd.) spoke on the principles of natural justice ticipants through the “Important Definitions”. and its importance in assessment proceedings. He highlighted Shri.K.Saravanan, ITO, took the participants through the the importance of sifting through material, gathering evidence steps on “How to read the IT Act”. An Investigation module and clarity in orders. The course was designed to refresh and was included wherein Shri P.Dhivakar, DDIT (Inv.) explained update the participants’ knowledge about the latest amend- in detail the important provisions of survey and how to con- ments and their implications. Shri S.Jayaraman CIT (Audit) ex- duct an effective survey, Shri K.N.Dhandapani, DDIT (Exem) plained in detail how to record a good and effective statement dwelt at length on the practical aspects of survey, Practical during survey and search proceedings. Shri Shaji Jacob, Sr. AR, Aspects of a Search action and Dos & Don’ts of filling up of ITAT, spoke about the Do’s and Don’t’s in drafting assessment Inventory, Panchanama, P.O were handled by orders. Shri S.Suresh Kumar (TP) highlighted the importance of Shri.T.Muralidharan, ITO, Reconnaissance & Pre-search en- drafting a good questionnaire and how to collect important quiries to develop a case was dealt by Shri.V.Parithivel, ITO facts during assessment proceedings. Smt.Dharani K.,AAD han- (OSD). Post Search Enquiries session was handled by dled the sessions on Exemption and elaborated on the various Shri.N.Jayasankar, Addl.Director(TP). Shri S.Suresh Kumar, JD aspects of trust assessment. Shri S.Swaminathan, JCIT (Judl.) (TP), spoke about the salient features of search and seizure spoke on the important provisions and procedures to be kept and how to record a statement during search. in mind while re-opening of assessments.

To,

The NADTree Team. . Managing Editor Editor R Ravichandran Dr. Raj Kumar Ghosh Additional Director General-II Joint Director (P&R)

For any Correspondence /Queries, kindly contact Sh. S.S. Kalyan, Additional Director ( Library), National Academy of Direct Taxes, Chhindwara 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)