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New Income Tax Rules – Submission of false Aadhaar number may be fined Rs. 10,000

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.

New Message of Chairperson, CBEC on Cadre Restructuring

The Chairperson, CBEC published a message regarding implementation of Cadre Restructuring. This message is in continuation of earlier message dated 12.05.2014.

Read the contents the message below

“Greetings to the officers and staff of the IC & CE. This message is in continuation of my earlier message dated 12.5.2014 [click here to view]. As I had mentioned the implementation of the CR has to be taken up in right earnest, but it will require patience and perseverance. I have got a number of communications urging that immediate DPCs be held as officers are retiring every month. There is a lot of anxiety as to how the CR is to be implemented. Through this message I would like to apprise to you all of the steps being taken at CBEC level and also reiterate to you those steps which are required to be taken by Cadre Controlling Authorities (CCAs).

You must have already gone through letter F.No. 8/B/106/HRD (M) / 2013 dated 28.11.2013 issued by DG (HRD) giving the details of the 6 committees which had been set up for implementation of the CR. The action to be taken now, flows from the work of those committees.


The steps to be taken are as follows:

I. Issue of notification defining the jurisdiction of the reorganised zones / Commissionerates / Directorates. Letters have already been issued to the CCs on 13.5.2014 to recheck and resubmit the notifications to be issued. These notifications are expected to be issued from the concerned wings of the CBEC by 23.5.2014. Sh. S.B. Singh, Member (CX) is monitoring this.


II. (a) Simultaneously, the notification regarding allocation of staff in the various grades for the revised formations have to be issued by AD-W section 'of CBEC. Member (P & V) is monitoring the timely issue of the notification on allocation of staff.

(b) On issue of notification for allocation of staff, all CCAs must work out the vacancy position, update rosters and inform the same within one week to Member (P & V) so that the number of fresh recruitments & category can be intimated to SSC. This is also monitored by Member (P & V).

III. Action for issue of notification for the amendments to various statutes based on revised designations has been undertaken by committee no. V. Some of the amendments are required to be introduced through Finance Bill since amendments to Act are involved. (Member (B) is monitoring the work of this committee). Other notifications are to be issued by Board. Member (B) would also examine the appropriate timelines for each.

IV. For all the new formations which are to come into existence, location codes have to be given. In addition there would be requirement for providing thin clients, infrastructure such as WAN / LAN etc. These matters are under the domain of Dte. of Systems and is being monitored by me.

V. Immediately after the issue of the notification mentioned in para I & II, infrastructure committee would be working out the requirements for additional space for the new formations and submit their infrastructure proposals (including Budget Requirement) after collecting and vetting the same. Member (CK) would be monitoring this.

VI. There are 2 other important activities. One is the conduct of DPCs for promotions to various grades in Group C and B by the CCAs.

(a) There are large number of cadres in group B 84 C. DPCs can be done in those cadres which do not require any change in RRs. Whereas in some other cases, new RP.s may have to be drafted or amendments may be required to the existing RRs. Member (P & V) would be intimating to the CCAs by 28.5.2014, the RRs in respect of those cadres where no change is required and for which DPCs can be held. This is necessary to ensure that DPCs are conducted in a coordinated manner across all the Zones.

(b) CCAs would recall that vide letter No. 8/B/106/HRD (HRM) / 2013 dated 13.2.2014 a format had been prescribed to enable monitoring of APARS by the CCAs. It had been desired that all folders be in readiness by 1.4.2014. However, reports received from the CCAs indicate that still considerable work is required in some of the zones. It is reiterated that unless folders are updated and all action such as finalization of representations, NRC, vigilance certificate, rosters, etc. are ready, the CCA will not be able to conduct the DPCs. Member (L & J) has been nominated to monitor the readiness of the CCAs for holding the DPC in Group B and C cadres. She would also monitor the conduct of DPCs across all the zones. Member (LBJ) shall take up this action immediately on receipt of the list of RRs cleared by the Member (PEN).

VII. In so far as the promotions of 2118 officers of Group B to Group A is concerned, the zone of consideration would involve the verification and updated status of around 10,000 APARS. Letter dated 23.11.2013 of the DG (HRD) indicates that sub committee no. I of the committee no 11 has been given the task of ensuring the readiness of the folders. Member (P & V) is reviewing the work of this committee. It will be the responsibility of every CCA to ensure that the APAR folders are complete and correct in all respects. CCAs may therefore contact the sub committee members to ensure that the folders in respect of group B officers belonging to their respective zones are complete and correct in all respects. Only thereafter, verification would be done by AD.II / JS (Admn.) before forwarding to UPSC. Further update on this shall be given after review. It is reiterated that unless the work of APAR verification is completed it would not be possible to move to UPSC for getting the date (s) for holding the DPC. You would all appreciate that DPC for 2118 officers is quite unprecedented, and one matter which will involve a lot of work for UPSC as well. Hence officers, staff & associations are requested to have patience, cooperate & assist the administration to the maximum so that this major activity can be carried out as smoothly & swiftly as possible.

(J.M. Shanti Sundharam)
Chairman

05/19/2014”

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New Income Tax Rules – Submission of false Aadhaar number may be fined Rs. 10,000

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