Income Tax

Amendment to Instruction-Special Public Prosecutors Engagement (SPPs) to represent Income Tax before Courts of Session/subordinate courts

Amendment to Instruction-Special Public Prosecutors Engagement (SPPs) to represent Income Tax Department before Courts of Session/subordinate courts

F. No. 279/ Misc/M-77/ 2011-ITJ
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(A&J Division)

New Delhi, the 18th October, 2016

To
All Principal Chief Commissioners of Income Tax.

Madam/Sir,

Sub:Modifications to the Instruction No. 6/2016 for engagement of  Special Public Prosecutors (SPPs) to represent the Income Tax Department before Courts of Session and its subordinate courts- Reg.

Ref:- CBDT Instruction No. 6/2016 dated 7th September 2016.

Kindly refer to the above.

2. Instruction 6/2016 of CBDT (hereinafter “Instruction”) has revised the guidelines for engagement of Special Public Prosecutors(SPPs) to represent the Income Tax Department before various courts in supersession of the earlier Instruction No. 1880/1991 and Instruction No. 1925/1995 of the CBDT on the subject. Suggestions have been received from various authorities for modifications to the Instruction.

3. In this regard, after considering the suggestions received, the following modifications are hereby made to the Part B (Bill for appearance etc.,) of the Proforma ‘P4’ of the Instruction, by adding the rows 7, 8 & 9.

The Part B of the Proforma P4 of the Instruction after modification is as follows:

Part B (Bill for appearance etc.), as applicable

Amount (Rs.)

1 Substantial and effective hearing (Whether Connected case- Yes/ No)  
2 Non- effective hearing  
3 Conference fees  
4 Clerkage @}10%  
5 Out of pocket expenses (particulars to be given)  
6 For performing duties outside headquarters (as per para 3.4)  
7 Date of Judgement  
8 Date of furnishing the certified copy of the judgement to the office concerned  
9  Deduct 20% of (1. + 2.) above, if date at (8.) is more than 10 days (excluding the time taken by the courts) from the date at (7.)  
10 Total

4. These modifications may be brought to the notice of all the officers.

5. Hindi version of this will follow.

(K. Vamsi Krishna)
ACIT (OSD) (ITJ-II)
Tel:  26882637

Share

Recent Posts

  • Empanelment

NHIDCL is hiring CA/CMA and others as Young Professionals. Last date – 14.04.2026

NHIDCL is hiring CA/CMA and others as Young Professionals – Last date to apply is 14.04.2026 The National Highways and…

4 hours ago
  • Income Tax

Income Tax Rules 2026 notified by CBDT

Income Tax Rules 2026 notified by CBDT. CBDT has issued Notification No. 22/2026 dated 20.03.2026 to notify the Income-tax Rules,…

7 hours ago
  • Income Tax

Absence of irrevocability clause no ground for rejecting registration u/s 12AB

Absence of an explicit irrevocability clause in trust deed no ground for rejecting application for registration or renewal under section…

8 hours ago
  • Income Tax

ITAT allows exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees

ITAT allowed increased exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees in view of CBDT retrospective notification. In…

1 day ago
  • Income Tax

PCIT has revisionary jurisdiction u/s 263 over the cases passed by the NFAC or the JAO

PCIT has revisionary jurisdiction u/s 263 over the cases irrespective of the fact that the relevant assessment was completed physical…

2 days ago
  • Insurance

Appellate court interfering with MACT finding must undertake reappreciation of evidence

Appellate court interfering with Motor Accidents Claims Tribunal findings on assessment of disability and loss of earning capacity must undertake…

2 days ago