F. No.275/33/2019-IT (B)

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Room No. 243-C, North Block,
New Delhi,

Dated 20th February, 2020

To,

All Pr. CCsIT

Subject: Procedure for Selection of best performing Officers/Officials in the Income Tax department-reg.

Sir,

The undersigned is directed to state that in order to promote and appreciate the outstanding work of Officers/Officials or group of Officers/Officials in e-assessments for each Pr. CCsIT region, it is decided that every month commencing from January, 2020 and onwards, the best performing `Officers/Officials who have achieved excellence in the prime areas, namely investigation, collection, administration, audit or innovation in the organizational functioning shall be selected by a Committee of Commissioners formed in each region and their names shall be showcased and displayed against five categories i.e. ‘Investigator of the month’, ‘Revenue collector of the month‘, ‘Administrator of the month‘, ‘Auditor of the month‘ and ‘Innovator of the month‘ in the respective regions.

2. Similarly, at the end of each Financial Year, the said Committee under each Pr. CCIT region shall select one or team of Officers/Officials in each of the five categories as ‘Investigator of the year’, ‘Revenue collector of the year’, ‘Administrator of the year’, ‘Auditor of the year’ and ‘Innovator of the year’ for the respective region out of the Officers/Officials selected for each month. These officers of the year selected for their performance will be felicitated on the Income Tax Day, in a public function organized in the region and the names and photos of such Officers/Officials will be displayed year-wise on ‘Wall of fame’ created in the Library or Archive or at any prominent place in the respective regions, in appreciation of their work.

3. Further, the best performing Officers/Officials will be identified as ‘Investigator of the Zone’, ‘Revenue collector of the Zone’, ‘Administrator of the Zone’, ‘Auditor of the Zone’ and ‘Innovator of the Zone’ for the respective Zones out of such yearly list of Officers/Officials in the regions under a Zone. These Officers/Officials of the Zone will be felicitated on the Income Tax Day celebrated at the national level and their names and photos will also be displayed year-wise at ‘Wall of fame’ in National Income Tax Archive or at a prominent place at NADT and their works will be documented for training purpose.

4. The outstanding work of all such Officers/Officials may be considered for inclusion in “Let
us Share” subject to selection by the committee formed for the purpose.

5.Nomination criteria: – The following shall be the nomination criteria:

(a) Investigator of the Month:

(i) Quantum of addition to Income shown in the return should be at least Rs. 1.00 lakh or any outstanding investigation undertaken by the Officer(s)/Official(s) with proper drafting and marshalling of facts.

(ii) Quality of investigation, efforts put up by Officer(s)/Official(s) in detection of concealment or innovative ways of undertaking timely investigation.

(iii) Identification of unique modus operandi or exposing organized scam or large-scale tax-evasion.

(iv) Any Quality Order of the Assessing Officer/Range Head/CIT(A) /CIT/Pr.CIT/CCIT or Pr.CCIT confirmed by the High Court or the Supreme Court and received during the month ( even if the officer has been transferred out of region).

(v) Any effective representation made by any Officer including CIT(DR) and Senior DR before any Appellate Authority/Tribunals /Courts/Commissions etc. resulting in confirmation of the additions or passing of quality orders by DRPs.

(vi) Effective coordination with any Enforcement Agency/Court/Authority, leading to detection of large-scale tax evasion or coordination with Courts/Counsels for obtaining conviction in courts.

(vii)Any other outstanding investigation in related matter.

(b) Revenue Collector of the month:

(i) Efforts made for Cash Collection out of current or arrear demand or tax collection consequent to search or survey etc.

(ii) Auction or collection of arrear demand or arrest by TRO or any other officer taking proactive measures for collection.
(iii) Any innovative step taken to augment collection in assessment, TDS, Exemptions, International Taxation etc.

(iv) Any proactive measure resulting in higher collection.

(c) Administrator of the month:

(i) Staff welfare activities by any Officer/Official or infrastructure related work.

(ii) Initiatives taken under Swachhta Abhiyan or for beautification of office or for better record management.

(iii) Steps taken for better Tax Payer Services or redressal of grievances.

(iv) Organizing Tax Awareness Programmes, Outreach Programmes for taxpayer education by Officers/Staff of the field, NADT or DTRTIs and related media advertisements etc..

(v) Any effective help/assistance in Systems related matters or any other matter, related to expansion of Tax Payers’ base.

(vi) Any step taken in training of Officers/Staff or to improve the image of the Department or for better relations with all stakeholders.

(vii) Any other innovative work related to above.

(d) Auditor of the month:

(i) Number of audit objections raised by Internal Audit Officer/Nodal Officer of Audit Team which are accepted by field officers.

(ii) Quality of audit objections or quality vetting by Review Committee REAC/NEAC on point of law, facts and mixed issues.

(iii) Number of error free audit of the files, where Revenue Audit is not able to detect mistakes after completion of Internal Audit /Review.

(iv) Initiative for settlement of arrear Revenue/Internal Audit objections by the officer/Official concerned.

(v) Coordination with C&AG for prompt settlement of Revenue Audit Objections.

(vi) Any other outstanding work related to the above.

(e) Innovator of the month:

(i) Any innovative work done by any officer or staff to bring ‘Systemic Change’ within the office or outside for improving efficiency or for creating better office environment or work culture.

(ii) Any positive or proactive measure or social activity benefitting large section of the society or section of taxpayers/stakeholders.
(iii) Any other intellectual article/research paper in or outside the work area/any creative, literary or cultural or environmental work to trigger a positive atmosphere in office or outside.

6. Eligibility:

(i) Any Official/Officer upto the rank of Pr. CCIT will be eligible for the selection under aforementioned categories for their outstanding work or innovative approach.

(ii) The Officials/Officers posted in the Directorates shall also be eligible to be considered in the respective regions where they are located.

7.Constitution of the Committee for Selection:

(i) Each Pr. CCIT shall constitute regional Committee of Commissioners for this purpose consisting of two Pr.CsIT, CIT(Admn & TPS) and CIT (Judicial/Technical) of the region.

(ii) The regional Committee shall meet between 8th and 14th of every month to consider the nominations received. If no nomination is received, the Committee can nominate the names of the Officers/Officials who have done outstanding work.

(iii) The Committee shall also have the power/privilege to select “Officers for the year” out of this list of Officers of the month and nominate to Zonal Committee.

(iv) There will be a Zonal Committee under each Member, CBDT with one or two Pr. CCsIT as members and one CIT under the Member as Convener.

(iv) The Zonal Committee shall select Officers/Officials of the year for the Zone under each of five categories who will be felicitated at national level function being organized on Income Tax Day.

8.Nomination Procedure:

(i) The nomination may be sent either by the Officer/Official by way of self-nomination or by the Range Head or Pr. CIT concerned before 7th day of the succeeding month starting from January,

2020. The selection/nomination for a particular month would be decided by the Committee on or before 14’1′ of the immediate succeeding month. For example, for the month of January, it would be decided by 14th of February.

(ii) Any Official or Officer can also send self-nomination for his outstanding or innovative work done during the month.
(iii) If the order passed by any Court or Apex Court or High Court is received in the month, upholding the order of the Officer/Official, then that Officer/Official shall be nominated. (even if that officer is transferred out of the region)

(iv) The Committee shall also have the power/right/privilege to nominate any Officer/Official.

9. Selection Procedure:

The Committee will decide the eligible officer/officials of the month on the criteria laid down and accordingly would shortlist the nominations and select the officers/officials in each category on consensus basis. If there is no consensus, then the decision of Pr. CCIT will be final. Similarly, if there is no consensus in the Zonal Committee, the decision of the Zonal Member will be final.

10. Selection Procedure for ‘Officer/Official of the Zone’:

(i) For selection of the Officers/Officials, the Selection Committee as constituted by the respective Zonal Members will select Officer(s)/Official(s) under each category out of Officers/Officials of the Year’ nominated by the regions under that Zone and recommend such names by 31′ May every year for felicitation on the Income tax Day at national level.

(ii) The Committee may take presentations, by each Officer/Official, if they so desire. (iii) After felicitation at national level, list of such officers/Officials shall be forwarded by the Member to NADT for documentation and showcasing their work.

11. It may further may be noted that, the selection of “Revenue Collector of the month” may be considered immediately from the month of January, 2020 and Investigator of the month, Administrator of the month, Auditor of the month and Innovator of the month may be considered from April, 2020.

This issues with approval of Chairman, CBDT

Yours Faithfully,

(Mahesh Kumar)

Director, (IT-Budget), CBDT

Copy to:

1. All Members of CBDT

2. Ad. DIT, Database Cell for uploading on irsofficersonline Portal.