|
WHOM
TO CONTACT
AUTHORITY
FOR ADVANCE RULINGS (IT)
5 TH FLOOR, NDMC BUILDING , SATYA MARG
YASHWANT PLACE , CHANAKYAPURI,
NEW DELHI-110021
(PBX –26117792, 26117802, 26117935)
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COMPOSITION
OF THE AUTHORITY
The
Authority for Advance Rulings consists of a Chairman who is a
retired Judge of the Supreme court and two members of the rank
of Additional Secretary to the Government of India, one each
from the Indian Revenue Service and the Indian Legal Service.
The
organizational set-up of the Authority of Advance Rulings is
as follows :-
CHAIRMAN
MR.
JUSTICE P.V.REDDI
|
MEMBER
(REVENUE)
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MEMBER
(LAW)
|
|
Shri
R.R.Singh
|
Shri
A.Sinha
|
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SECRETARIAT
SECRETARY,
( AAR )
Shri
Sanjay Puri
(i) Addl.Commissioner
of Income-tax – Ms Batsala Jha Yadav
(ii)
Addl.Commissioner
of Income-tax – Vacant
(iii)
Section Officer - Shri A.K.Gupta
THE
RIGHT TO INFORMATION ACT 2005
1.(PARTICULARS
OF ORGANISATION, FUNCTIONS & DUTIES):-
The
organizational set-up of the Authority of Advance Rulings is
as follows :-
CHAIRMAN
MR.
JUSTICE P.V.REDDI
(Sr.
PS Sh.C.P.Kataria)
(PA
– Ms. Sarbhjeet Rekhi)
|
MEMBER
(REVENUE)
Shri
R.R.Singh
(PS
– Mrs.Manisha Dhavale)
|
MEMBER
(LAW)
Shri
A.Sinha
(PS – Vacant)
(PA-Mukesh)
|
SECRETARIAT
SECRETARY
(COMMISSIONER OF INCOME TAX)
Shri
Sanjay Puri
(Sr.PS
– Sh. S.K. Valecha)
(i)
Addl.Commissioner of Income-tax –MS Batsala Jha Yadav
(PA
– Sh. A.K. Thakur)
(ii)
Addl.Commissioner of Income-tax – Vacant
(iii)
Section Officer (Shri A.K.Gupta)
SECTION
Technical
Assistant
|
Daftry
|
Personal
Assistant
|
Peons
|
Jr
Librarian
|
Chowkidar
|
LDCs
|
Faresh-cum-Chowkidar
|
Drivers
|
Safaiwala
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2.
(THE POWERS AND DUTIES OF OFFICERS AND EMPLOYEES):
The
Powers and duties of the Secretary, AAR is given in the AAR
Procedure Rules, which may be referred to. Secretary, AAR is
assisted by two Addl.CITs and one Section Officer. Addl.CIT-1
Ms Batsala Jha Yadav processes the Technical Part of the
application filed by any applicant and she also looks after
the administrative matters of the Authority. The post of Addl
CIT-II is currently lying vacant. After the technical
processing of the cases, they are put-up before the Secretary
who in turn puts up the cases before the Chairman and Members,
AAR for their perusal and concurrence. The Section Officer is
overall incharge of the Section and looks after the day to day
administration of the AAR.
|
Shri
C.P. Kataria, Sr. Private Secretary
|
Attached
with Hon'ble Chairman, AAR (IT)
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Ms.
Sarbhjeet Rekhi, Personal Assistant
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Attached
with Hon'ble Chairman, AAR (IT)
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Mr.
S.K. Valecha, Sr.Private Secretary
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Attached
with Secretary, AAR (IT)
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Ms.
Manisha Dhavle, Private Secretary
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Attached
with Member (R), AAR(IT)
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Mr.Mukesh,
Personal Assistant
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Attached
with Member (L), AAR(IT)
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Shri
Anil Kumar Thakur, Personal Assistant
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Attached
with Addl.CIT, AAR (IT)
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-------
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Attached
with Addl.CIT, AAR (IT)
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Vacant:
Technical Assistant – 1
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Section
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Dealing
with applications received under Section 245Q(1) of the Income
Tax Act, 1961 from various categories including:-
•
Scrutiny of application
• Putting up the files to Addl.CIT, AAR
• Issue Notices to the applicant and Commissioner
concerned for hearing.
• Sending of Rulings Pronounced by the Authority
concerned Parties/Commissioner concerned.
SHRI R.K. ARORA, TECHNICAL
ASSISTANT-II
Dealing with all
Administrative/Accounts work of AAR viz:-
•
Preparation of Salary Bills
• Processing of applications in r/o all type of
Advances viz.GPF, LTC, HTC, TA/DA Festival, HBA, Motor car,
Scooter etc.
• Preparation of all office expenses Bills.
•
Maintenance of Stock Register and incharge of Stores.
• Preparation of Bills relating to stores.
• Issue of Advertisements for deputation posts
scrutiny of applications received, conducting of Interviews,
issue of appointment letters etc.
• Liaison with Staff Selection Commission for
appointment of candidates and dealing with appointments etc.
• Preparation of Annual Budget, Ten Monthly
Statements, re-conciliation of Accounts with Field Pay Unit
and ZAO.
• Dealing with various reports/returns required by
Ministry of Finance, Department of Revenue from time to time.
• Dealing as Cashier – the works involves withdrawal
cash form SBI Parliament Street/C.R. Building Branches,
disbursement of cash.
• Maintenance of Cash Book, Preparation of Challans
etc.
SHRI
AMIT VERMA, LDC
•
Maintaining of Technical files.
• SHRI
KULDEEP LAL, LDC
Receipt
and Despatch of dak.
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1.
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SHRI
N.C. RANA
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Posted
with Hon'ble Chairman
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2.
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SHRI
JAI PRAKASH
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Posted
with Member(Law)
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3.
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SHRI
PRAHLAD SINGH
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Posted
with Member (Revenue)
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4.
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SHRI
SURESH KUMAR
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Staff
Car.
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CLASS
1V
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1.
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Shri
Pramod Kumar, peon
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Posted
in Hon'ble Chairman's office
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2.
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Shri
D.S. Chauhan, Peon
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Posted
in Hon'ble Chairman's office
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3.
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Smt
Vimlesh, Peon
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Posted
with Addl. CIT
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4.
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Shri
Luvkush Mishra, Peon
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Posted
with CIT( AAR ).
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5.
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Shri
Balwan Singh, Peon
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Posted
in Section.
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6.
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Shri
Vinod Kumar Mishra, Peon
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Posted
with Member(Revenue).
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7.
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Shri
Diwan Singh, Peon
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Posted
with Member (Law).
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8.
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Smt
Maya Rani, Peon
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Posted
in Section
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9.
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Shri
Satish, Safaiwala
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Cleaning
of Office Premises/Corridor/ Stairs/Toilets
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10.
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Shri
Paramanand Singh, Chowkidar
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Posted
with SO of AAR .
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11.
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Shri
Subhash Kumar Pandey, Frash-cum-Chowkidar
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Posted
in Section
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3.
(THE PROCEDURE FOLLOWED IN THE DECISION MAKING PROCESS,
INCLUDING CHANNELS OF SUPERVISION AND ACCOUNTABILITY) (THE
NORMS SET FOR THE DISCHARGE OF FUNCTIONS): THE RULES,
REGULATIONS, INSTRUCTIONS, MANUALS AND RECORDS, HELD OR UNDER
CONTROL OR USED BY THE EMPLOYEES FOR DISCHARGING THEIR
FUNCTIONS);
The
Authority for Advance Rulings follows the procedure given in
Section 245N to 245(V) of the Income Tax Act, 1961and Rules
44(E) & (F) of the Income Tax Rules, 1961 as well as AAR
Procedure Rules.
On
receipt of an application, the same is processed by the
Section. If any defect/shortcoming is found in the
application, the same is returned to the applicant for
rectification during certain period of time. Once the
application is found in order, it is processed and put-up
before the AAR for hearing on admissibility of the
application/rulings. After hearing both the applicant and the
revenue, the AAR pronounces its ruling on the application. The
proceedings and the norms of the AAR for the discharge of its
functioning are regulated by the AAR Procedure Rules, 1996.
The
relevant provisions of the AAR Procedure Rules, which indicate
the powers/functions of the AAR/Procedure and timeframe for
pronouncement of its rulings etc. are given under the heading
“ Advance
Rulings Procedure Rules”
4.
STATEMENT OF THE CATEGORIES OF DOCUMENTS THAT ARE HELD OR
UNDER CONTROL);
The
documents held by AAR can be categories in two classes :-
•
General : It consists of all administrative files as well as
record of cases in which rulings have been pronounced. It is
kept in the Section.
• Specific Documents : It consists of the
files/applications in which the hearing is continued. It is
kept in the custody of Addl.CIT's of AAR & the Secretary (AAR).
5.
THE PARTICULARS OF ANY ARRANGEMENT THAT EXISTS FOR
CONSULTATION WITH, OR REPRESENTATION BY, THE MEMBERS OF THE
PUBLIC IN RELATION TO THE FORMULATION OF POLICY OR
IMPLEMENTATION THEREOF);
-
NOT APPLICABLE -
6.
STATEMENT OF THE BOARDS, COUNCILS, COMMITTEES AND OTHER BODIES
CONSISTING OF TWO OR MORE PERSONS CONSTITUTED AS PART OR FOR
THE PURPOSE OF ADVICE, AND AS TO WHETHER MEETINGS OF THOSE
BAORDS, COUNCILS, COMMITTEES AND OTHER BODIES ARE OPEN TO THE
PUBLIC, OR THE MINUTES OF SUCH MEETINGS ARE ACCESSIBLE FOR
PUBLIC);
-
NOT APPLICABLE -
The
employees of AAR are governed by the different rules such as
conduct rules, CCS, CCA Rules, Fundamental Rules &
Supplementary Rules etc. framed by the Central Government of
India from time to time.
7.
(THE MONTHLY REMUNERATION RECEIVED BY EACH OF THE OFFICERS AND
EMPLOYEES, INCLUDING THE SYSTEM OF COMPENSATION AS PROVIDED IN
REGULATIONS);
The
details of emoluments received by the officials of the AAR are
given below :-
|
Name
|
Designation
|
Pay
scale
|
|
MR.
JUSTICE P.V.REDDI
|
Chairman
|
30,000/-
(fixed)
|
|
Shri
R.R.Singh
|
Member
|
22,400-600-26000
|
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Shri
A.Sinha
|
Member
|
22,400-600-26000
|
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Shri
Sanjay Puri
|
Secretary
|
18400-500-22400
|
|
Vacant
|
Addl.CIT
|
14300-400-18300
|
|
Smt.Batsala
Jha Yadav
|
Addl.CIT
|
14300-400-18300
|
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Sh.A.K.
Gupta
|
Section
Officer
|
6500-200-10500
|
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Sh.C.P.
Kataria
|
Sr.PS
|
7500-250-12000
|
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Sh.S.K.Valecha
|
Sr.PS
|
6500-200-10500
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Vacant
|
PS
|
6500-200-10500
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Vacant
|
TA
|
5500-175-9000
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Sh.R.K.Arora
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Technical
Asstt.
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5500-175-9000
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Smt.
Manisha Dhavle
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P.S.
|
5000-150-8000
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Sh.Naresh
Kr.
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PA
|
5000-150-8000
|
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Sh.A.K.Thakur
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PA
|
5000-150-8000
|
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Sh.Mukesh
Kr.
|
PA
|
5000-150-8000
|
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Smt.
Sarbhjeet Rekhi
|
PA
|
5000-150-8000
|
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Mr.
Rahul Sharma
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Jr.
Librarian
|
5000-150-8000
|
|
Sh.Amit
Verma
|
LDC
|
3XXX-XX-4590
|
|
Sh.Kuldeep
Lal
|
LDC
|
3XXX-XX-4590
|
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Sh.Parlad
Singh
|
Driver
|
3XXX-XX-4590
|
|
Sh.Jaiparkash
Mehto
|
Driver
|
3XXX-XX-4590
|
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Sh.N.C.Rana
|
Driver
|
3XXX-XX-4590
|
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Sh.Suresh
Kumar
|
Driver
|
3XXX-XX-4590
|
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Sh.Pradeep
Kr.Singh
|
Dartry
|
2XXX-XX-3200
|
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Shri.D.S.Chauhan
|
Peon
|
2XXX-XX-3150-65-3540
|
|
Smt.Vimlesh
|
Peon
|
-do-
|
|
Sh.Balwan
Singh
|
Peon
|
2XXX-XX-3200
|
|
Sh.Luvkush
Kumar Mishra
|
Peon
|
-do-
|
|
Sh.Vinod
Kr. Mishra
|
Peon
|
2XXX-XX-3150-65-3540
|
|
Sh.Parmod
Kr.
|
Peon
|
2XXX-XX-3200
|
|
Sh.Satish
Kumar
|
Safaiwala
|
-do-
|
|
Smt.Maya
Rani
|
Peon
|
-do-
|
|
Sh.Subhash
Kr.
|
Frash-cum-choki.
|
-do-
|
8.
THE BUDGET ALLOCATION;
The
statement showing the budget provisions for the AAR is given
below
|
|
(In
thousands of rupees)
|
|
SALARIES
|
6300
|
|
Wages
|
52
|
|
Overtime
Allowance
|
160
|
|
Medical
Treatment
|
200
|
|
Domestic
Travel Expenses
|
500
|
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Foreign
Travel Expenses
|
438
|
|
Office
Expenses (V)
|
4700
|
|
Rent,
Rates & Taxes
|
3228
|
|
Publication
|
100
|
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Other
Administrative Expenses
|
45
|
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TOTAL
|
15723
|
|
|
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9.
(THE MANNER OF EXEUCTION OF SUBSIDY PROGRAMMES, INCLUDING THE
AMOUNTS ALLOCATED AND THE DETAILS OF BENEFICIARIES OF SUCH
PROGRAMMES);
-
Not applicable -
10.PARTICULARS
OF RECIPIENTS OF CONCESSIONS, PERMITS OR AUTHORISATIONS
GRANTED);
-
Not applicable –
11.
(DETAILS IN RESPECT OF THE INFORMATION, AVAILABLE TO OR HELD,
REDUCED IN AN ELECTRONIC FORM);
The
information about the AAR can also be obtained from the
website of Deptt. of Revenue, Ministry of Finance, Govt. of
India i.e. www.finmin.nic.in
. It can also be
obtained after mailing the queries at the e-mail address of
AAR i.e. avipra@del2.vsnl.net.in
.
12.(THE
PARTICULARS OF FACILITIES AVAILABLE TO CITIZENS FOR OBTAINING
INFORMATION, INCLUDING THE WORKING HOURS OF A LIBRARY OR
READING ROOM, IF MAINTAINED FOR PUBLIC USE);
The
AAR maintains a Library, it is not meant for the Public use.
It is only an in-house arrangement. The rulings given by the
AAR are regularly reported/published in the Taxman series of
Publication and Income-tax Reporters. The Rulings, including
latest rulings can also be seen at the website of AAR.
13.
(THE NAMES, DESIGNATION AND OTHER PARTICULARS OF THE PUBLIC
INFORMATION OFFICERS);
The
AAR has designated Shri A.K.Gupta as the Public Information
Officer and Shri
R.K. Arora as Deputy Public Information Officer. The citizens
of India can obtain certain categories of information from
them about the AAR .
|
Name
of the Officer
|
Telephone
Number
|
Fax
Number
|
E-mail
|
|
A.K.
Gupta
Public
Information Officer
|
91-11-24101639
|
91-11-26113407
|
avipra@del.2.vsnl
.net.in
|
|
Shri
R.K. Arora
Deputy
Public Information Officer
|
91-11-26117792
|
91-11-26113407
|
avipra@del.2.vsnl
.net.in
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