Volume 4 Issue 8 August 2012 Page 1

…reaching out

1 Valediction

3 Club Corner 8 DTRI

4 Anubhuti

6 Food Festival @ NADT

7 DTRTI Chennai

NATIONAL ACADEMY OF DIRECT TAXES - NAGPUR

‘Have big dreams! Let good thoughts lead you to the

righteous path’ advised Dr. Sudha Sharma, Member,

CBDT, to the newly promoted Assistant Commission-

ers of Income Tax. While delivering the keynote ad-

dress at the valedictory ceremony, she emphasized on

the changes that would effect in their roles as new offi-

cers. She urged them to be assertive in command, lead

by example as well as prevent the team members from

taking the wrong path. Drawing extensively from her

vast experience in the department, she stressed the

need for values and ethics in life. Appreciating the

training design prepared by NADT, she reminded that

in return, they would have to work hard, adopt to

changing environment and also equip all others in the

process. Our thoughts create circumstances and a

man’s character is the sum total of his thoughts.

Newly Promoted ACITs Valediction

. She brought out the significance of having good thoughts

in the present social scenario as good thoughts generate

good atmosphere and that is the need of the hour. She re-

minded the participants of their duty as the public servant

and to display courteous behavior towards the taxpayers.

She gave ‘Sacrifice, hard work and managing the ‘I’ within,

avoid allurements and having the courage to say NO’ as the

mantra for becoming a successful officer.

Dr Sudha Sharma was introduced to the audience by Shri

Ujjwal Choudhary, DG, NADT. He also administered the

Tax Administrators’ Oath to the newly promoted Assistant

Commissioners of Income Tax. Shri S. S. Kalyan, Joint

Director and the Course Director for the programme pre-

sented a comprehensive report of the training programme.

He also presented the Batch profile.

NADTree …reaching out News letter

March 2012 Page 2

The newly promoted Assistant Commissioners of In-

come tax 2012, comprise of 169 trainees (151 male and

18 female) with the average age group being 46- 50

years. Having been drawn from as many as 14 regions,

they span the length and breadth of the nation from Hi-

machal in the north to Kerala in the south and from Gu-

jarat in the west to West Bengal and Assam in the east.

Their mother-tongue include all the major languages

spoken in the country. The batch had 112 graduates, 56

post-graduates. Among them 60 have a science back-

ground, 42 in commerce, 37 in Arts 21 in law, 6 in

MBA and 6 are Engineers including one Architect.

They also have an average work experience of more

than twenty years in the IT department. Ms Bhaswati

Chaterjee Iyer and Mr Vivek Gulati, expressed their joy

and satisfaction at the three month’s training at NADT.

It was a personal challenge as the three month hiatus

from work, allowed them to re-discover and re-invent

themselves. Shri R Ravichandran, Additional Director

General-II described the achievements of the pro-

gramme and what is expected from the trainees at the

end of the training programme. Dr Sudha Sharma dis-

tributed the Gold medals and certificates to the toppers

of the individual subjects and other competitions. Shri

Vivek Gulati won the Director General’s Gold medal for

Best Academic performance.

The Director General Gold Medal for best academic per-

formance in ‘THEORETICAL CONCEPTS & PRACTI-

CAL APPLICATION OF DIRECT TAXES & ALLIED

BUSINESS LAWS’, ‘PROCEDURE/TECHINIQUES

OF INVESTIGATION DRAFTING OF REPORTS &

FINANCIAL MANAGEMENT’, ‘MANAGEMENT &

OPERATIONS IN INCOME TAX DEPARTMENT’,

INFORMATION & COMMUNICATION TECHNOL-

OGY’ WERE WON BY Shri C. Vincent Joseph, Shri

Vivek Gulati, Shri Vinod K Bhaskaran and Ms Bhaswati

Chaterjee Iyer respectively. Ms Bhaswati Chaterjee Iyer

was also the recipient of the Rajbhasha Adhikari’s Medal.

Espirit-De-Corps Medal was won by Shri Sajit Kumar.

Bapat House won the Rolling Trophy for Best All Round

Team Performance in Sports. The Rolling Trophy for

Best All Round Team Performance in Cultaral activities

was won by Badami and Ganpathy House ointly. The

Houses in NADT are named after its training stalwarts.

Shri N Sankaran, Additional Director General-I proposed

the Vote of Thanks as the function drew to a close. Ms

M Poonkodi and Shri Amit Kadam, Officer Trainees of

the 65th batch of the IRS conducted the proceedings. Shri

G. G. Shukla, former Director General, N.A.D.T., the

Commissioners of Income Tax and other senior officers

of the Income Tax Department and other organizations

graced the occasion.

Newly Promoted ACITs Valediction….

Nature and wildlife club of the Officers Club NADT organ-

ized a bird-watching session inside the NADT campus. Dr.

Tejindersingh Rawal, a famous bird-watcher and photogra-

pher from Nagpur guided the officer trainees in their pursuit

of bird watching.

There were many discussions which threw light on the habits

of the birds and their habitats. There was also a discussion on

the endangered species and the need for spreading awareness

as well. There was also discussion on the migratory species.

The following birds were spotted during the trip:

Jungle Babbler, Black Drongo, Red vented bulbul, Common

Myna, Asian Pied Starling, Oriental Magpie Robin, Oriental

Honey Buzzard, Black Shouldered Kite, Shikra, Purple Sun-

bird, Purple rumped Sunbird, Red wattled lapwing, White

Breasted Kingfisher, Copper Smith Barbet, Scaly Breasted

Munia, Green Bee Eaters, Rose Ringed Parakeet, Spotted

Dove and Laughing Dove.

NADTree …reaching out News letter

August 2012 Page 3

Club Corner @ NADT

Adventure Club hosts a trip to Bedaghat:

Adventure trip to Bedaghat to watch the Duandhar

water falls was undertaken under the auspices of the

Adventure Club. The journey began on Friday night

via bus to Jabalpur. After reaching Jabalpur the Offi-

cer Trainees took a bus to Duandhar Chowk and

from there it was a pleasant 5km walk to the village

in the rain.

After reaching the village, Officer trainees enquired

about the waterfall and took a walk for another one

kilometre and reached the waterfall point. The flow

of Narmada was so intense that the waterfall was

completely submerged by the river. It was a roaring

river and a thrilling sight to watch. After staying in

the banks for some time, OTs went for shopping in the nearby village and also travelled across the water fall on a

cable car.

They also made enquiries about the accommodation and food availability in nearby areas to bring other officer train-

ees in larger groups and were thrilled to locate one big affordable resort on the other bank of the river with a beauti-

ful sight of the Duandhar waterfall. They also saw the marble rocks

across the river and returned in the evening to Jabalpur.

After making few enquiries, They have decided to visit the Famous

Madan Mahal Fort built by the Gond Rani Durgavati and it gave a

beautiful view of the city as well and it was built on the support of a

single huge rock boulder. They also saw the famous balancing rock

boulders. Thus our brief stay in the Jabalpur came to an end by six’o

clock and its time to pack bags to Nagpur.

It was rather an exciting trip and special mention must be made about

the travelling aspects as this place was not very comfortably con-

nected by train bus journey had to be made and it was not at all com-

fortable as the roads were out of shape due to heavy rains

Winged residents of NADT

Music is the soul of the heart. Music is the medium to reach to the god and In-

dian music is soul of Indian culture. Cultural evening “Anubhuti” was the mani-

festation of the same. Pt. Keshav Ginde is an eminent Flutist. He is the inventor

of world record “Keshav Venu” a bamboo flute of 3.5(+) octaves. Pt. Ginde is

not only a flutist but a person of multifaceted talent and plays mrudangam,

started rendering bhajans from the age of 6. He completed his education from

Fergusson college, Pune. He is a famous flute teacher for training the budding

flutists and people from countries like USA, France, Germany, Netherland and

Japan have formally obtained training in playing flute from him.

The mesmerizing performance by Pt. Keshav Ginde playing Flute and Pt.Azad

accompanying him on table. It became an unmatched performance that engraved in the minds of the officer trainees

forever. Pt. Ginde plays flute in Gayaki (Vocalist) style.Pt. Keshav played Raag Malhar, a raga pertinent for the oc-

casion. The raga is known to remove the dirt by bringing the rains and signifies the cleansing of mind and soul.

NADTree …reaching out News letter

August 2012 Page 4

‘Anubhuti’

NADTree …reaching out News letter

August 2012 Page 5

Food Festival @ NADT

In this monsoon NADT faces two kinds of Drizzles,

one from the Clouds and other from Officer’s mess.

Yes “Drizzles” is a Monsoon food festival celebrated

in the Officer’s Mess of NADT. The Drizzles will

come from different regions of India with different

flavours every week. On the first shower it brought the

delightful taste and Royal flavour from Western re-

gion of India with Gujarati Breakfast, Rajasthani

Lunch and Marathi Dinner. It was a blend of every

taste where our taste buds were tested with sweet

dishes like Tafla, Mandvi, Puran poli and spicy dishes

like Kolhapuri mutton. This shower was brought by the

organisers from the region Pooja Parekh & Manish

form Gujarat, Hitesha & Satya Narayan from Rajast-

han and Chinmaya & Abhijit from Maharashtra.In the

second season it Drizzled from the Northern part of the

India with the exotic taste of Himalayan food in the

Breakfast, traditional Punjabi lunch and a delightful

Kashmiri and Uttar Pradesh dinner. Morning was a

surprise for the diners with Momos and Green apple

and the evening was a bounty rainfall from Kashmir &

UP with number of varieties like Mutton Yakhni,

Shammi kabab, Kehva and so on. This day was possi-

ble by the committed efforts from Pooja Hali, Gulzar

wani with his wife Nagma, who directly, took over the

kitchen and made an exquisite dinner.Also the credit

goes to Gagan Gundra for the Punjabi Lunch. The third

edition of Drizzles was from the eastern region of India.

The day started with Bihari breakfast, moved on with

exotic North eastern Lunch and ended with Mouth watering Bengali dinner. That day’s highlights were Wanton from

North eastern region and Mustard fish from Bengali. This day’s credit goes to Rajkumar Ghosh - Joint Director and

Shibanka Das Biswas for arranging wonderful Bengali dinner. Overall this Food festival is being organised by S.A.

Mathivanan and Rijula Uniyal of Food Festival committee of Officers mess. It has definitely raised the bar of the

mess which could now make all the major varieties of Indian cuisine. It has also instilled interest in the Officer

trainee’s to try their hand at the kitchen. It also serves as a platform to taste all the varieties of Indian cuisine in one

place. In the coming weeks it will Drizzle from Southern region of India and after that even beyond Indian borders

i.e International cuisines.

Special Coaching for SC/ST

candidates for Dept. Exam

30.07.2012 To 17.08.2012

The 14 day course “Special

Coaching for SC/ST candidates for Dept. Exam” from

30.07.2012 to 17.08.2012 was inaugurated by

Shri.P.B,Sekaran, CIT(A) Central-I, who motivated the

participants with his welcome address. He pointed out

that the course would not only be useful in passing the

exams with flying colours but also help them to gain

proficiency in carrying out their official duties. The

course took off with the first three and half days de-

voted to both theoretical and exam oriented sessions on

“Advanced accountancy”.

Workshop on sec.36(1)(viia) on 12.07.2012

A One day interactive workshop was conducted by

team DTRTI on 12.07.2012 at Trichy on the provisions

of Section 36(1)(viia) of the I.T. Act. The guest speaker

for the entire programme was Dr. P.K.Srihari, Addl.

CIT, Salem who had done pioneering work in the case

of Salem District Co-operative Bank which was as-

sessed by him at Salem. Dr. P.K. Srihari also explained

how to access the websites of the Census Department

both at the National and State level to ascertain the

population of every branch in order to infer whether the

branch was urban or rural. He enlightened the partici-

pants on the significance of this section wherein sched-

uled banks, non-scheduled banks and co-operative

banks were claiming a twin deduction under this sec-

tion i.e. 7.5% of gross total income (before claiming

deduction under Chapter VIA and this section) and

10% of aggregate average advances on the advances

made by the above banks by its rural branches. The

Training–at-the–doorsteps course was valedicted by

Shri.M.Ravindra Sai, CIT,Trichy who also distributed

the certificates to the participants.

Orientation Course for Newly Promoted ITOs

The 40 day “Orientation Course for Newly Promoted

ITOs” programme continued during the month and

concluded on 27.07.2012. The fifth week of the course

comprised of “Examination of Accounts – workshop”

by Smt.Suganthamala, ACIT, a session on the

“Unreported judgements favouring revenue” by

Shri.Shaji Jacob, Addl.CIT, “Frequent mistakes noted

NADTree …reaching out News letter

August 2012 Page 6

DTRTI Chennai

in Audit” by Smt.Ruby George, Addl Director (Trg.)

and also sessions on Collection & Recovery, Role of

Authorised Officers, Finance Act, 2012 as well as MAT

& AMT.

While conducting the session on Assessment Procedure,

Smt.Jayanthi Krishnan, DIT, highlighted the time limits

and the key points pertaining to assessment proce-

dure.The Sixth week involved more of the procedural

aspects like Remedy for Audit objections by

Shri.S.Krishnamurthi, Relevance of Rule 46A, Central

Scrutiny report & Penalties – A practical approach by

Shri.S.Swaminathan, JDIT, Tax recovery, TDS & TCS,

Asst. Of Charitable trusts, Workshop on reopening of

assessments, Interest provisions, Recording of State-

ments, Rejection of Books-Dos & Don’ts, Survey –

identification of cases & Execution. The seventh week

was marked by a mixture of Technical and soft skill ses-

sions. The technical sessions like CPC & CrPC, Central

Excise, VAT, Investigation in select sectors transfer

Pricing Examination of tax Audit etc. were interspersed

with sessions on “Proper eating habits”, “Good health”,

“Stress Management” and “Time management”.In the

eighth and final week they had sessions on International

taxation, RTI Act, Asst. of Firms, Reports, etc. The final

week also saw each of the participants preparing a

power point presentation on a given section of Chapter

VIA as well as case laws. The participants also visited

the ITAT, Chennai and observed the proceedings. The

course ended with a session on Yoga and Effective

Communication & Inter personal Relations.

Shri.E.S.Nagendra Prasad, CIT (CO), enthused the par-

ticipants with his valedictory address.

NADTree …reaching out News letter

Volume 4 Issue 1 Page 7

DTRTI Kolkata

August 2012 Page 7

Course on Technical and Management Skills for

Newly Promoted JCsIT(02.07.2012 to 06.07.2012)

The promotion to the level of Joint Commissioner brings

with it a role change from operations level to supervi-

sory level. Officers in this middle management level

need to possess both technical and managerial skills.

While the technical skills help tiding over the assess-

ment related problems, the managerial skills help in bet-

ter utilization of material and human resources. A har-

monious blending of the two helps in maximization of

the output. A five day course was accordingly launched

to help these officers in identifying their new roles and

to develop their technical and managerial skills. Some of

the issues on managerial skills which were covered dur-

ing the course interalia include “Work Ethics and Inter-

personal relations”, “Building workgroups & Teams”,

“Time & Stress Management”, “Conflict Management”

and “Leadership & Motivation”. The session on

“Building Work Group & Teams” was handle by Shri

Zahid Ganjee, Management Consultant Shri Vid-

yanada Jha, Professor, IIM, Kolkata deliberated on the

issues pertaining to “Leadership & Motivation”. Shri

S.M.Devdasan, Management Consultant elaborated the

art of “Time & Stress Management”. The sessions relat-

ing to “Conflict Management” was handled by the Di-

rector, DTRTI,Kolkata with live examples which the

participants were able to correlate themselves with.

Course on Transfer Pricing and Withholding Taxes

from Payments to Non Residents (10.07.2012 to

13.07.2012):The field of International taxation and

transfer pricing has gained so much importance that as-

sessments could not be made without a fair knowledge

of transfer pricing and accordingly a four day course was

mounted to equip the officers with the relevant provi-

sions and issues of international taxation. It encom-

passed all the relevant issues pertaining to international

taxation like explaining the basic provisions, determin-

ing the applicability of Sec 195 and the provision of

DTA, reference of cases to TPO and determining the

ALP and application of TP methods to cases requiring

TP adjustments which can not be referred to TPO. Guest

faculties having adequate expertise in this field were

invited to take sessions in their respective fields. Shri

Sahi Sanjay Kumar, Addl CIT (TPO)-I introduced the

participants the concept of residence, DTAA and other

major issues in International taxation. Shri Sanjay Puri,

DIT, Vig-II handle the session on “Concepts of

Soverignty, Territorial Nexus and Effects Doctrine under

Indian Tax Laws”. The inputs on the conceptual and

procedural aspects of “Transfer Pricing” was given by

Shri Shri Bhaskar Goswami, ADDL CIT(TPO), II(4)

New Delhi and Shri Anurag Sharma, DCIT(TPO)-II,

Ahmedabad.

Inspirational Talk for Income Tax Officers:

(16.07.2012): This programme for the Income tax offi-

cers is the second one under this series. The first one of

the series for the Inspectors was held in the month of

April. Reputed persons from different fields were invited

for delivering lectures on different topics. A deviation

from Income tax topics is expected to encourage out of

box thinking among the participants. Dr Bikash Sinha, an

eminet scientist and Padmabhushan recipient spoke on

“the interface of Science and Industry in the Indian Per-

spective”.

Course on Taxation of High Networth Individuals

(18.07.2012 to 20.07.2012): The growth story in the eco-

nomic field over the past few years in India have given

rise to a significant number of high networth individuals

and has thrown up new challenges in the taxation field.

To enhance the knowledge and skills of the assessing

officers in dealing with these emerging taxation issues a

three day course was mounted. .

Special Course on Search & Seizure for DDsIT/

ADsIT(23.07.2012 to 24.07.2012): This course is one of

the special courses mounted by DTRTI, Kolkata. The

target group of this course was the ADsIT and DDsIT of

the Investigating and the Central Charges and the en-

deavour was to familiarize the officers with the investi-

gation and aseesment techniques of Search related case

including wrting of the appraisal report. Shri J.K.Mishra,

Addl CIT R-12, Kol gave the participants the overview

of Search & Seizure including Surveys. Shri Subrata

Sarkar, CIT-XVII, Kol gave valuable inputs regarding

preparing of appraisal report. The Director,

DTRTI,Kolkata handled the session on “Assessment /s

153 A & 153C”. To make the participants able to gather

& handle the digital evidence during the search opera-

tions more fruitfully, Mrs K.B.Jena, Astt Director & Sci-

entist, CFSL, Kolkata was invited to deliberate on : Cy-

ber Forensics & Digital Evidence” whereas Shri Vipul

Kundalia, Advocate was invited to handle the session on

“Indian Evidence Act & Information Technology Act”.

The participants rated the course as excellent.

Special Course on Search & Seizure for Inspectors

(25.07.2012 to 26.07.2012): A course on search & sei-

zure was also conducted for the Inspectors of the Investi-

gation Wing. However the thrust of this course was more

on the procedural part including the filling up of Panch-

namas and the operational parts like operating Tally. The

Role and functions of Inspectors during the Search and

Survey operations were also discussed at length.

To,

NADTree …reaching out News letter

March 2012 Page 8

DTRTI - MUMBAI

The “Orientation Course for Newly Promoted ITOs” (Batch-II), is in continuation since June 2012. Apart

from I.T. Law, Accounts etc., practical inputs like Mock Search and a days’ visit to ITAT was conducted this

month. The course is being well received. Newly promoted ITOs learnt the skills that would help them in perform-

ing duties as Assessing Officers.

The “Course on Relevant Provisions for Assessing Officers in Non-Corporate Charges” from 09.07.2012 to

11.07.2012 was designed primarily for assessing officers upto the level of DCsIT working in non-corporate charges

to sensitize them to relevant provisions of A.Y. 2010-11 in order to aid and enhance their output while completing

time-barring assessments. The course was well received and response was encouraging.

The “Seminar on Share/Money/Commodity Market” from 16.07.2012 to 18.07.2012 was designed to

sensitize the participants with the various issues of financial markets like Taxation of Transactions in Shares & Se-

curities, Basics of Share Market, Forex Markets, Money Market, Govt. Securities & Debt Instruments, Mutual

Fund, Economic Crimes in Financial Markets, Regulatory Framework of SEBI, Functioning of Commodity Mar-

kets, etc. The seminar was valedicted by Shri R.K. Gupta, CCIT-VII, Mumbai.

The “Course on Investigation Techniques and Framing of Assessment Orders” for the officers upto

the level of DCsIT was conducted from 23.07.2012 to 25.07.2012. This Course was inaugurated by Shri Swatan-

tra Kumar, CCIT-VI, Mumbai. His sessions on “Issues Relating to Summons and Collection of Evidence from

External Sources” was an added benefit for the participants.

The “Course for ITOs Examination SC/ST Candidates” is being conducted from 30.07.2012 to

10.08.2012. The 10 days’ course is being conducted to help them prepare for the Departmental Examination.

The NADTree Team. .

Patron Managing Editor

Ujjwal Choudhary R Ravichandran

Director General Additional Director General-II

Editorial Members: Dr. Rajeev Ranade, Sh. Raj Kumar Ghosh, Ms. V. Rajitha, Ms. Jaishree Sharma.

Officer Trainees of 65th Batch of IRS

For any Correspondence /Queries, kindly contact Dr Rajeev Ranade, Additional Director ( Faculty), National Acad-

emy of Direct Taxes, Chhindwara Road, Nagpur -440030. Tele-fax 0712-2584350; E mail– newsletter@nadt.gov.in

(Printed by the Printing & Publication Unit, NADT, Nagpur for the National Academy of Direct Taxes, Nagpur)