Instruction No. 10/2015

F.No.404 1 02/2015-ITCC
Government of India
Ministry of Finance
Central Board of Direct Taxes (CBDT)

New  Delhi Dated: 16th September , 2015

Sir/ Madam

Sub: Monitoring of Dossier Cases-Re-fixation of monetary  limits for various Income Tax Authorities

In view of the very large number of Dossier cases (about 1, 55,000) requiring periodic reporting  and review by various Income tax Authorities and the fact that the monetary threshold for classification of a case of outstanding demand as a Dossier case has not been revised in last about 30 years, it has been decided to raise the primary threshold for Dossier cases from Rs. 10 lakh to Rs. 30 lakh and re-adjust intermediate threshold for focused monitoring and rationalization of workload.

2. After the re-structuring of the Department in 2014, a new post of Principal Chief Commissioner of Income Tax (Pr. CCIT) has been created. It has been decided to give a supervisory role in Dossier cases to the Pr. CCsIT as well for greater focus on the critical area of recovery of outstanding taxes.

3. Accordingly, the revised jurisdiction of the Income Tax Authorities in respect of Dossier cases is as under:

4. All other guidelines for reporting and review of Dossier cases issued from time to time shall remain the same

5. These instructions may be kindly brought to the notice of all Income Tax Authorities under your jurisdiction.

This  issues with the approval of Chairperson, CBDT.

Yours faithfully

(A.    K. Sinha)
Director (ITCC)