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

  • Income Tax

Taxes on sales comprising in turnover to be excluded for estimating net profit

Amount of taxes on sales comprising in turnover to be excluded while computing gross receipts for estimating net profit -…

12 hours ago
  • Income Tax

Capital contribution deposited in assessee’s bank not partnership firm – Addition 69A upheld

Addition u/s 69A confirmed as alleged capital contribution by partners was deposited in bank account of assessee not in account…

14 hours ago
  • GST

Bail granted to a CA accused in a GST evasion of more than 40 crores

Allahabad High Court grants bail to Chartered Accountant accused in a GST evasion to the tune of more than 40…

1 day ago
  • Income Tax

Every provision invoked casts a different onus, quoting wrong section prejudice the assessee

Every provision invoked casts a different sort of onus on the assessee – ITAT deleted addition u/s 69 towards bogus…

1 day ago
  • Insurance

Liability under MV Act can’t be decided on the grounds of sympathy alone – Supreme Court

Liability under the Motor Vehicles Act can’t be decided on the grounds of sympathy alone but must be established by…

2 days ago
  • ICAI

ICAI notifies dates of CA Foundation, Intermediate & Final Exams May 2026

ICAI notifies Dates of CA Foundation, Intermediate and Final Exams May 2026 The Institute of Chartered Accountants of India has…

2 days ago