Salient aspects of Cadre Restructuring of Income Tax Department

Upgradation of CCIT level posts to Apex and HAG+ scales. Thus, all the existing CCsIT/DGs (plus one new post of DG) would be upgraded to these two levels. The posts in Apex scale (to be re-designated as Principal Chief Commissioner/Principal DG) will be as under:

*DGsIT: 1.Administration, 2. Vigilance, 3.Human Resource Development, 4.Legal & Research, 5.Logistics, 6.Systems, & 7. Training

The remaining 91 would continue to be designated as Chief Commissioner/Director General but would be placed in the HAG+ scale of Rs 75,500-80,000/-.

b) The number of posts in the HAG scale of 67,000-79,000/- to be increased from 116 to 300. No post of CCIT/DGIT would henceforth exist in this scale. CIT level officers would be placed in this scale and re-designated as Principal Commissioner/Principal Director:

c) The remaining CIT level officers would continue to be designated as CIT and wouldalso continue in the Pay Band-4, with Grade Pay of Rs. 10,000/-. The total number of posts in the scales of CIT/Pr. CIT would increase by 204 ( up from a total of 731 to 935).

d) Increase in the number of Jt/Addl CIT by 322. The number to go up from the existing 1253 to 1575.

e) Numbers of DCIT to increase from 1358 to 1394, ie by 36.

f)  ACIT level posts to go up by 166, from734 to 900.

g) Total increase in staff strength by 20,751 as under:

h) Ranges to have six AO (presently 5), excluding TRO. Corporate Ranges to have 2 AC/DC and other Ranges to have 1 AC/DC. Total number of Assessment Units ( AU) will go up by 1080. Span of control of Pr. CIT will go up from 15 AU to 18AU.

i) Reserves of 620 posts at ACIT level created as against existing Nil.

j) Three new DTRTIs to be created at Patna, Bhopal and Delhi.

k) Three new DIT (Inv)s to be created at Chennai, Dehradun and Goa

l) All attached Directorates of CBDT to have merged cadre of employees.

m) Financial outgo on newly created posts Rs. 449.71 cr

n) Creation of 1080 additional Assessment Units

o) Creation of 114 Special Ranges with supporting manpower including ITOs to make them effective.

12.       Some of the specific measures included in the Cadre Restructuring exercise to strengthen/reorganize functions in the Department are as under:

(i)   The Appellate/Advocacy Structure

  1 CIT (Appeals) per Range for Central and Corporate CIT charges. Accordingly,

     48 CsIT (Appeals) for Central charges.

                 81 CsIT (Appeals) in Corporate charges comprising 81 corporate ranges.

  1 CIT (Appeals) each for other administrative Commissioners.

  Each CIT Appeals to have adequate supporting staff, including one Inspector tofacilitate and assist in the appeal process, and improve the 1st Appeal system

  CsIT (DRs) and Sr. DR (Addl./Jt CIT level) to be assisted by 1 ITO each (total 179ITOs) for litigation work, to strengthen the Departmental advocacy system in the Income Tax Appellate Tribunals (ITAT).

  Further 2 DCIT/ACITs to be posted against each ITAT Bench

  CsIT (Judicial) to be strengthened by providing supporting manpower, to strengthen the Advocacy structure.

 (ii) Investigation

  3 additional posts of DsIT (Investigation) to be created at Goa (Panaji), Chennai (having jurisdiction over Investigation Units at Coimbatore, Madurai and Pondicherry) and Dehradun( for Uttarakhand).

(iii) TDS, International Taxation & other Support Functions

  1 additional CIT (TDS), Charge each in Delhi & Mumbai taking the number of TDS Commissionerates to 20.

  6 CCsIT (TDS) ( one each stationed in Delhi, Mumbai, Chennai, Kolkata, Bangalore and Pune)

  Directorates of International Taxation increased from existing 7 to 13 and re­organised as Commissionerates of Income Tax (International Taxation).

  Directorates of Exemption re-organised as Commissionerates of Income Tax and number of DGIT (Exemption) to be increased to 4 CCsIT placed at four metro cities. Number of CsIT (Exemption) to be increased from 7 to 8.

  8 Directorates of Transfer Pricing to be increased to 10.

  3 Ranges per CIT for International Taxation & Transfer Pricing with 2 DCs/ACs per range.

  Number of CIT(Audit) to be reduced from existing 21 to 18, placing one CIT in each CCIT(CCA) Region by abolishing 1 post each in Delhi, Mumbai and Chennai.

  Number of CIT (Computer Operations) to be increased from existing 17 to 18 posts, with one CIT in each CCIT (CCA) Region.

(iv)  Strengthening/Restructuring the Directorates:

  Attached Directorates of CBDT to be reorganized and renamed on functional lines, and the designations of IRS officers to be aligned on the lines of Ministries and attached offices of other Departments.

  Cadres of the attached Directorates to be merged, with cadre control resting with the DGIT (Admin)

  Restructuring of some Directorates along with formation of new Directorates,including new Directorates General of, Risk Assessment’, to cater to the changing and emerging needs of the Department

(v)     Strengthening of the specialist support Cadres

  289 new posts created in the Electronic Data Processing ( EDP) Cadre existing 321)

  151 new posts in the Official Language (OL) Cadre ( existing 203)

  228 new posts in the Personal Secretary ( PS) Cadre ( existing 228)

  570 new posts in the Administrative Officers (AO) Cadre ( existing 814)

The above new posts have been created to strengthen the Systems and administrative support systems throughout the Department, and to also improve career prospects and promotion avenues to the Cadres.

This strengthening/restructuring exercise is expected to improve the efficiency of the Income Tax Department resulting in increased revenue collection and better services to the taxpayers.