National Academy of Direct Taxes Nagpur

NATIONAL ACADEMY OF DIRECT TAXES NAGPUR

COURSE MANUAL

Orientation Program for the newly promoted Assistant Commissioners of Income Tax

(22th September to 14th November, 2014)

COURSE TEAM

Shri Shramdeep Sinha,IRS

Jt. Director (Faculty)

Course Director

Room No. 107

Shri Amit Bobde,IRS Shri Dhananjay Wanjari,IRS

Dy. Director (Faculty) उत्तरायण 2014 Dy. Director (Faculty)

Associate Course Director Associate Course Director

Room No. 202 Room No.208

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उत्तरायण 2014

Uttarayana (उत्तरायण, উত্তরায়ণ, ઉત્તરાયણ)

The term Uttarayana is derived from two different Sanskrit words "uttara" (North) and "ayana" (movement), thus, indicating a semantic of the northward movement of the Sun on the celestial sphere.

According to shastras, Uttarayan is considered to be a symbol of positivity. Uttarayan is known to be the period of Devas. During this period conduct of Yagyas, donations, charities, austerities, marriages, mundan etc. are considered to be auspicious.

उत्‍तरायण शब्‍द संस्‍कृत के दो अलग शब्‍द उत्‍तर (दिशा) एवं आयन(गति) से बना है जो खगोलीय क्षेत्र पर सूरज के उत्‍तर दिशा की ओर गति के अर्थ का संकेत करती है ।

शास्‍त्रों के अनुसार, उत्‍तरायण सकारात्‍मकता और आरोहण का प्रतीक माना जाता है । उत्‍तरायण को देवों की कालावधि से भी जाना जाता है । इस अवधि के दौरान यज्ञ, दान, धर्मदान, तपस्‍या, विवाह, मुंडन, इत्‍यादि शुभ माने जाते हैं ।

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Dear Trainees,

We welcome you to the National Academy of Direct Taxes, the premier Academy for the Officers of Indian Revenue Service in India. Your orientation Program named Uttarayana (उत्तरायण, উত্তরায়ণ, ઉત્તરાયણ). is an eight week Program. You will spend six weeks in the Academy, have one week of ‘Bharat Darshan’ and one week of International attachment.

This manual has been prepared to give you a comprehensive picture of the various aspects of training at the Academy. The manual is designed to help you understand and appreciate the environment, culture and ethos at the The NADT.

You are advised to refer to this manual as well as the website of the The NADT – the nadt.gov.in check on a daily basis. A window in the name of Orientation Program 2014 has been created which will serve as a notice board. The Batch office for the Program is functional at Room No. 207. Shri Wakodkar, ITI; Shri Shendre, ITI and Shri Umredkar, OS would be supporting you during the training.

You are expected to maintain proper decorum and highest standard of conduct during the Program. The Course Team is always there to support you. We will meet every day at 9:30 a.m. in the Auditorium.

Our expectations from you :-

. Participate in Morning activities, Class room, Public presentations and Evening activities/ sports

. Be punctual, Dress properly, display highest standards of conduct

.Regularly acess the soft-board of Orientation Program 2014 on the NADT website nadt.gov.in

Welcome to the life at The NADT…..

Course Team

‘ नियतं कुरू कर्म त्‍वं ’

“आप शास्‍त्रविहित कर्तव्‍य कर्म करे;”।

श्रीमद् भगवद्गीता, अध्‍याय तृतीय, श्‍लोक 8

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INDEX

Sr. No. / TITLE / PAGE No.
1 / INTRODUCTION / 4
2 / THE ACADEMY / 5
3 / THE TEAM @ NADT / 6
4 / THE ORIENTATION PROGRAM: Course outline, Methodology of Training and Evaluation / 10
5 / GENERAL INFORMATION / 13
6 / APPENDICES- / 19
i) DO’S AND DONT’S / 19
ii) Instructions to Escort Officers / 19
iii) Sports Complex and Swimming Pool Rules / 21
iv) The Soft Board @nadt.gov.in / 23

1.INTRODUCTION

This year the National Academy of Direct Taxes is conducting an eight week comprehensive Orientation Program for the newly promoted Assistant Commissioners of Income Tax from 22nd Sept. to 14th Nov., 2014. This Course Manual spells out various aspects of this training Program and the rules which are required to be followed by the trainees. The conduct and behavior prescribed in this Course Manual emphasize the importance of courtesy, politeness, consideration to others. Most aspects covered here will remain relevant even after completion of the training. This manual is supposed to be the ‘Guiding Light’ for all the trainees on various aspects of life at the Academy.

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2.THE ACADEMY

The National Academy of Direct Taxes (NADT) is the premier training institute of the Income Tax Department, India. Known earlier as the Income Tax Officers’ Training College and Indian Revenue Service (IRS) Staff College, The NADT acquired the status of a national academy in 1981. Besides imparting professional induction training to the newly recruited IRS officers, the Academy, along with its seven Direct Taxes Regional Training Institutes (DTRTIs) and twenty three Ministerial Staff Training Units (MSTUs) located across the country, caters to the training needs of more than 52,000 officers and staff of the Income tax Department in India. The NADT is also a member of the International Bureau of Fiscal Documentation, Amsterdam, and has collaborative arrangements with the Organization for Economic Cooperation and Development (OECD), Paris, for conducting regular courses on international taxation, transfer pricing, e-commerce and related areas. The NADT also designs and hosts Courses for the officials of foreign government. In the recent past, such courses have been organized for tax officials from SAARC and other countries such as South Africa, Oman, Malaysia and Tanzania.

The Academy is headed by a Principal Director-General who is of the rank of Secretary to the Government of India. The Academy in Nagpur is located in a 67 acre campus and is one of the greenest of its kind with, Guest houses, hostels and other buildings which are named after famous places of learning in ancient India, viz., Vaishali, Nalanda, Takshashila, Kanchi, Avantika, Vikramshila etc. In addition to the administrative building, faculty building and library building, the Academy has an auditorium, a library, a modern and well equipped Indoor Sports complex which provides facilities for indoor games including Badminton, Squash, Table Tennis, Billiards, Chess, and Carrom. It also has a well equipped state of the art Gymnasium. It also has two synthetic Tennis Courts, a Basketball court, a Volleyball court and a Cricket ground. There is a 2.45 km walkway along the periphery of the Academy. It also has an excellent Swimming Pool equipped with automatic filtration plant, two diving boards and a viewers’ gallery. A new senior officers’ hostel “Indshala”

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is coming up. An Advanced Training Centre is also coming up in the Academy with state of the art facilities for training, along with a new Auditorium, Library and Officers’ Mess.

3. THE TEAM @ NADT

A. The Head of Organization

The Principal Director General

Smt. Kiran Oberoi Vasudev is an IRS officer of 1978 Batch. She joined the Academy in the year 2013.

B. The Additional Director Generals

/ The ADG I, NADT
Shri Ramesh Kumar Choubey is an IRS officer of 1989 batch. He joined the Academy in the year 2014..

Shri Madnesh Kumar Mishra, Addl. Director General - II

Shri M K Mishra is an officer of 1990 batch of IRS. He joined the Academy in the year 2013.

C. The Faculty

/ Sunil Kumar Umap, Addl. Director (Faculty)
Shri Sunil Kumar Umap is an IRS officer of 1996 batch.
He joined the Academy in 2014.
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/ Sriprakash Dubey, Addl. Director (Faculty)
Shri Shriprakash Dubey is an IRS Officer of 2001 batch. He joined the Academy in 2014.

Rajkumar Ghosh, Jt. Director (Faculty)

Shri Rajkumar Ghosh belongs to the 2002 Batch of the Indian Revenue Service.

He joined the Academy in the year 2012.

Chandrashekhar W Angolkar, Jt. Director (Faculty)

Shri Chandrashekhar W. Angolkar joined the department in the year 1984 and was promoted as Asisstant Commisioner in the year 2003. He joined the Academy in the year 2012.

/ Amitava Bhattacharyya, Jt. Director (P&R)-II
Shri Amitava Bhattacharyya joined the Department in 1990 and was promoted as Assistant Commissioner of Income tax in 2003. He joined the Academy in 2012.
/ Hitendra Ninawe, Jt. Director (HQ)
Shri Hitendra Ninawe joined the Income tax department in 1989 and was promoted as Assistant Commissioner of Income tax in 2003. He joined the Academy in 2012.

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Sandeep Kumar Salunkhe, Jt. Director (P &PR-II)
Shri Sandipkumar Salunkhe is an IRS officer of 2004 Batch. He joined the Academy in the year 2013.
/ Shramdeep Sinha, Jt. Director (Faculty)
Shri Shramdeep Sinha is an IRS officer of 2004 batch. He joined the Academy in 2014. He is the CD for the Orientation Program 2014.

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/ Vinod Kumar Agrawal, Jt. Director (Admin)
Shri Vinod Kumar Agrawal is an IRS officer of 2005 batch. He joined the Academy in 2014.
/ Arvindakshan.S, Dy. Director (Admin)
Shri Arvindakshan S. is an IRS officer of 2007 batch. He joined the Academy in 2013.
/ Amit Bobde, Dy. Director (Faculty)
Shri Amit Bobde is an IRS officer of the 2007 Batch. He joined the Academy in 2013. He is Associate Course Director-I for the Orientation Program, 2014

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/ Anoop Singh,Dy. Director (HQRS)
Shri Anoop Singh is an IRS officer of 2008 batch. He joined the Academy in the year 2014.
/ Dhananjay Wanjari, Dy. Director (Faculty)
Shri Dhananjay Wanjari is an IRS officer on 2008 Batch. He joined the Academy in 2014. He is Associate Course Director-II for Orientation Program, 2014.
/ J A Kadaloor, Asstt. Director (Faculty)
Shri J A Kadaloor joined the department as Inspector of Income tax in 1990 and was promoted as an Assistant commissioner of Income tax in 2010. He joined the Academy in 2010.
/ Anindya Mukherjee, Dy. Director (Systems)-I
Shri Anindya Mukherjee joined the Income Tax Department in 1998 as a Direct Group A Officer in the Systems wing. He joined the Academy in 2008.
/ Nishikant R. Anasane, Asstt. Director (Systems)-II
Shri Nishikant R Anasane joined the Income Tax Department in 1997 as a Group B Officer in the Systems wing. He joined the Academy in 2011.

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/ Sunil Pimplapure, Asstt. Director (OL)-1
Shri Sunil Pimplapure joined as Hindi Translator in 1992. He is posted at the NADT as Assistant Director ( Official Language )

4.THE ORIENTATION PROGRAM

The EIGHT week Orientation Program has been designed to enable the Trainees to acquire the knowledge and personality attributes required to function effectively and efficiently as tax administrators in their new roles.

The objectives of the Program are:

1.To enable the Trainees to understand the strategic vision and future objectives of the Department.

2.To develop skills for understanding compliance behavior and thus facilitating voluntary compliance for revenue maximization.

3.To prepare the trainees for delivering quality taxpayer services by inculcating right attitude.

4.To enable the trainees to understand the macroeconomic, taxation and fiscal policy of the Government of India.

5.To enhance existing understanding of the laws governing direct taxation, and the rules and procedures framed under these laws.

6.To facilitate acquisition of skills for detection and penalizing non compliance.

7.To enhance existing knowledge of other relevant laws, accounting and finance, general and financial management and office administration.

8.To provide technical knowledge in the field of Information Technology including Digital Forensic and Information Security.

9.To acquaint the Trainees with the latest management techniques and Government of India Rules and regulations for effective management of the tax office.

10.To inculcate the spirit of excellence and professionalism in their performance and conduct.

11.To instill values of personal and professional integrity, community service, and high degree of probity in public life.

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1. The Course Outline

There are in total 25 working days in this Course. The effective classroom training duration is of 22 days.

The residential Course will cater to the following three broad aspects:-

1. Upgradation and updation of knowledge in Direct tax matters:- Focus on Investigation, Intelligence, Working in Central Charge, International taxation, Transfer pricing, Advanced assessment focusing on corporate assessment /MAT/ Mergers and Acquisitions/ examination of Large Corporate books of accounts, Ratio Analysis, Recovery, etc, Representation before settlement Commission and ITAT, Financial forensics including cyber forensics and Authority for advance ruling, etc.
2. Broadening of vision and outreach:-Exposure to Best practices around the globe, the other side of the story (CAG, Public stakeholder, ITAT, CBI etc.), basics of Macro-economic and Public finance/principles of taxation, Papers and publications dealing with the question as to why people pay taxes and how to improve compliance, tax administration etc., GFR, Vigilance, public procurement of goods, Election Commission duties etc.

1. Personality Development and Grooming: Training in utilization of power point, excel, e-mail, group-mail, true caller, Team viewer and social media for office work/ intelligence gathering, sharing of information, protecting information etc.; Training on dress sense and table etiquettes; Communication skills and Public speaking; Work life balance, spirituality, introspection, stress management; Discipline and internal control etc.

The International attachment would cater to following broad aspects:

a. Focus on exposure to Best practices around the world which can be emulated to augment effective tax administration and improve taxpayer services in India. This would necessarily imply a comparison with the existing state of affairs in India.

b. The most important exposure would be familiarization of trainees with the International best practices in taxpayer services to improve voluntary tax compliance. The participants would be exposed to studies and researches on tax morale, deterrence, and norms etc which effect tax payer behavior. The exposure would also include studies and researches on practices to improve morale of tax administrators in order to enable them to deliver effective tax administration with illustrative examples around the globe.

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c. There would be a module on tracking off shore financial transactions, tax havens and money laundering with illustrations. Success stories make positive impact while failed investigations provide an opportunity to introspect and rectify the existing state of affairs.

d. Also, the participants would be exposed to existing state of international co-operations in tackling taxation and financial issues. This would also include historical perspective and discussion on the road ahead.

The trainees would be required to submit a self-appraisal of learning from International attachment which would be considered for evaluation purposes.

1. Methodology of training

It is proposed to have Intensive Training sessions in the forenoon and interactive/ group activity presentations in the afternoon. The proposed schedule is as follows:

1. Moring activities: 6:30 to 7:30 am
2. Interaction with Course team: 9:30 to 9:45 am every day. It is proposed that two trainees will speak about their life experience for about 3 minutes each everyday on rotation basis.
3. Session one: 9:45 am to 10:45 am
4. Tea Break: 10:45 to 11 am
5. Session two: 11 am to 12:15 pm
6. Break: 12:15 to 12:30 pm
7. Session three: 12:30 pm to 1:30 pm
8. Lunch: 1:30 pm to 2:30 pm
9. Discussion and preparation of presentation/group activity (on their own/ with mentor): 2:30 to 3:30
10. Presentation/ submission of group activity: 3:30 to 5 pm
11. Sports activities of individual choice and self study hours: after 5 p.m.

1. Evaluation

It is proposed to adopt continuous evaluation methodology.

There are two biometric attendance instruments to record attendance. Participants are expected to adhere to highest ethical norms, display Officer Like Qualities and avoid plagiarism. The overall evaluation is proposed to be on the following lines:

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Sr No / Criterion / Weightage
1 / Attendance * / 20%*
2 / Class participation including group activities and extracurricular / 20%
3 / Public Speaking / 10%
4 / Attachments (Bharat Darshan and International Attachment) / 10%
5 / Submission including project report / 30%
6 / Presentation of Project Report / 10%
Total / 100

(Attendence will necessarily include Discipline, which will have an equal weightage)*

Final achievement of the Trainee will be communicated to the CBDT/HRD with remarks and recommendations as is the practice in case of Direct Recruit Officers.

1. Project Report:

It is proposed that at the end of the inhouse training, the Trainees in groups of two would prepare, submit and present a project report with the following specification:

1. 2000 words (not less than 1900 and not more than 2100 words) printed on both sides of A4 sheet in Times new roman font (14 for headings, 12 for matter).
2. Executive summary (between 150 to 200 words) in addition to main text.
3. Power-point presentation of 5 minutes with 3 minutes of Question answer session

1. Physical Activity is an integral part of the induction Course. This includes Physical Training (P.T.), Yoga, Swimming, karate (self defense), indoor and outdoor games, sports festivals, athletic meets etc. Trainees are expected to actively participate in physical activities.

There is no substitute for hard work. The team @ NADT believes in the philosophy of hard work and expects the same from each and every trainee.

5, GENERAL INFORMATION

1.Trainees are expected to put in serious and hard work required to attain the technical competence and knowledge required of their job, participate whole-heartedly in curricular and co-curricular activities, respect rules, norms and conventions of the Academy and of the IRS, and make meaningful contribution to develop the Academy through purposeful involvement in social work and other enriching activities. They are required to maintain the highest standard of discipline and personal conduct throughout the period of training, both within and outside of the Academy. They must observe absolute punctuality in attending

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Physical training sessions, classroom lectures, tutorials, cultural, sport and other events, outdoor visits, social functions, formal and informal gatherings.

2.Community life in the campus is considered an important part of training. Trainees must exhibit officer like conduct in classrooms and in other venues like the hostels, mess, auditorium, library, indoor stadium, swimming pool, etc., in conformity with the Central Civil Services (CCS) (Conduct) Rules, 1964. Officer-like conduct implies high standards of social behavior, courtesy, dignity, decorum, integrity and personal hygiene. Smoking and consumption of alcohol are strictly prohibited in the Academy campus. As a consideration towards fellow-officers, Trainees are expected NOT to play loud music or speak very loudly in their rooms, lounges and corridors. Trainees are expected to carry at all times the identity cards/lapel cards issued to them on arrival at the Academy. They must also wear name tabs during working hours, in the Officers’ Mess, and during all Academy functions and events.

3.Trainees should arrive in classrooms at least five minutes before the scheduled time of commencement and take their pre-assigned seats in lecture halls. They are expected to come prepared to each class by studying the reading material, if any, given in advance by faculty members. Trainees may make their own notes in classes and are encouraged to participate actively in discussions through expressing their views, seeking clarifications, or raising pertinent questions, without engaging in long drawn or protracted arguments that tend to distract the class. Differences of opinion, if any, should be aired in an unoffending and subtle manner, particularly in the case of guest speakers.

4. The Dress Code

Trainees are expected to be well groomed and neatly attired and not to present an unkempt or slovenly appearance. On formal occasions like ceremonies for course inaugurations or valedictions, national festivals like Independence and Republic days, and on other occasions declared as formal by the Academy, Trainees are expected to observe the following dress code:

The following dress code is required to be observed by Trainees:-