As it is well known that the income tax department has allowed Aadhaar card holders to use the biometric id number in lieu of the Permanent Account Number (PAN). But as per new provision of Income Tax, fine of Rs. 10,000 may be levied in case of wrong Aadhar Number. As per the latest amendments in the Finance Bill 2019, not only allowed people to use Aadhaar in lieu of PAN but also introduced a penalty for giving a false Aadhaar number. However, the new penalty rules are applicable only in cases where you are using Aadhaar in lieu of PAN and where quoting PAN is mandatory according to the income tax department rules. It is well known that although Aadhaar is issued by the Unique Identity Authority of India, yet the fine is not imposed by UIDAI but by the income tax department. Under Section 272B of the Income Tax Act, 1961, the department can impose a penalty in case of default in complying with provisions relating to PAN, i.e., failure to obtain, quote, or authenticate PAN.
Finally, CBDT broke the silence
in respect of conducting DPC for the vacancies created due to implementation of
cadre restructuring. Today, CBDT itself issued a instruction for conducting of
DPCs for vacancy year 2013-14. The contents of the instruction is produced
below which is self explanatory:
“Subject: Instructions for conducting of DPCs for vacancy year 2013-14-reg.
Kindly refer to the subject
mentioned above. DPCs are to be conducted for Group B & C grades (and also
for the posts of Pr. Administrative Officer, which is a Group 'A' post) by the
Pr. CCsIT for the vacancy year 2013-14. The DPCs have to take into account the
increase in number of posts in these grades as a consequence of Cabinet approval
in this regard. The notification of revised Recruitment Rules for these grades
is currently under process. Also, new Recruitment Rules are to be notified for
the Executive Assistant grade. All this is likely to
take some more time and it would not be advisable for conduct of DPCs after
notification of new/revised Recruitment Rules.
2. DoPT, vide their OM no.
AB.14017/79/2006-Estt.(RR) dt.6.9.2007 has emphasised that as RRs are statutory
in nature, they will not cease to operate unless they are repealed. The
observations of the Supreme Court in UoI v. V. Ramakrishnan viz., "Draft
Rules cannot form the basis of promotion. When rules to the contrary are
holding the field' have been reproduced in this OM.
3. Accordingly,
I am directed to request you to kindly conduct DPCs on basis of the existing
Recruitment Rules for the respective grades.
4. For the 'Executive
Assistant'(EA) grade, which has been approved to be created by merger of the
grades of OS, Sr. 'TA', Steno Gr.l, the new Recruitment Rules for Executive
Assistant cadre is also not yet notified. Therefore, I
am directed to clarify that current Recruitment Rules for the grades of OS. Sr.
TA & Steno Gr. I (which would merge into the single cadre of Executive
Assistant upon notification of the Recruitment Rules for the latter) may be
utilized by DPCs. In other words, DPCs for promotion of Sr.TA to OS, TA to
Sr.TR & Steno Gr. II (erstwhile Steno Grade 111) to Steno Gr. I are to be
conducted. For the limited purpose of quantifying vacancies for conducting
DPCs, the number of posts notified for the EA grade may be further trifurcated
in each CCA region among OS/Sr. TA/Steno Gr. I in the same ratio as the
pre-restructuring number of sanctioned posts in these grades.
5. It is further clarified that
as per the existing DoPT and CBDT instructions on inter-Region transfer for the
purpose of reckoning prescribed years' regular service in the grade, the
service rendered by an inter-region transferee in the old region shall not be
counted in the new region which he has joined on such transfer, if the transfer
is on the request of the officer concerned.
6. The
Board has directed that a uniform date of 05.06.2014 has been fixed for issue
of promotion Orders in all Pr.CCIT Regions. CCsIT are therefore requested to
conduct DPCs prior to this date and to issue all promotion orders on
05.06.2014.
7. The above instructions will be
applicable for vacancy year 2013-14. Separate instructions will be issued for
vacancy year 2014-15.”
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