CBDT has issued Interim Action Plan for the FY 2023-24 dated 11th April 2023 and directs the income tax officials to take immediate action on outstanding demands, refund approval and redressal of grievances.
Every year CBDT issues a comprehensive Central Action Plan for the financial year giving certain targets to the field formation in the Key Results Area (KRA).
A Central Action Plan is a vision document which is released by the CBDT directing the income tax department's officers for actions to be taken in ceratin KRAs. It includes collection target of arrear demand, reduction of arrear demands, litigation management including disposal of appeals at CIT(A) level, passing of appeal effect orders, disposal of prosecution cases, various tasks related to scrutiny assessments, surveys, disposals of various nature of applications by the assessees, preparation of various reports, settlement of Audit objections and many more. The time frame is also prescribed for executing the actions envisaged in the Central Action Plan.
The main highlight of the Interim Action Plan for the FY 2023-24 are as follows-
1. Response to outstanding demand: The Jurisdictional Assessing Officers (JAO) are required to provide their response to outstanding demands immediately latest by 30.04.23.
2. Refund: Approval for pending refunds by the JAO/Range Head of all refunds pending for all the assessment years including refunds withheld u/s 241A where assessments have been completed and necessary orders have been passed shall be completed on an immediate basis latest by 30.04.2023.
3. Grievance: Redressal and disposal of all the grievances under e-Nivaran and CPGRAM over 30 days shall be done on an immediate basis and latest by 31.05.2023.
4. Audit Objections: Final settlement of at least 50% of major Revenue and Internal Audit Objections and at least 75% of minor cases where the objections were received till 31.12.2022 and 50% of brought forward audit objections as on 01.04.2023.
5. Survey documents: The reports and other documents of Survey conducted u/s 133A are required to be uploaded/handed over within 60 days from the date of the survey.
6. Rectification and Appeal Effects: The income-tax officers are required to dispose of rectification applications filed by the assessees and pending as on 01.04.2023 latest by 30.06.2023 or as per the time limit prescribed under the Income-tax Act, whichever is earlier. Further, appeal effect orders shall be passed in all eligible cases pending as on 01.04.2023 as per the time limit prescribed in section 153(50 of the Income-tax Act. the time limit prescribed in section 153 shall be strictly followed.
7. Sharing of information: The income tax officers are required to share the information as sought by CBI, ED, and other LEAs within 15 days of receipt of the request and for all the requests pending as on 31.03.2023 by 30.04.2023.
8. Disposal of Form 68: Form 68 shall be required to be disposed of within 30 days of application and shall be uploaded within 3 days.
Note: An application to the Assessing Officer to grant immunity from imposition of penalty under section 270A and from initiation of proceedings under section 276C or section 276CC shall be made in Form No. 68
9. Digitization of paper returns: The JAOs are required to digitize all the returns of AY 2022-23 received in paper mode by 30.05.2023.
10. Initiation of prosecution u/s 276CC/276C(1)/276C(2) for failure to file the return of income: Where cases of non-filers of return of income are identified till 31.03.2023, prosecution complaint shall be filed within 30.06.2023.
11. Compounding of prosecution cases: All the pending applications for compounding as on 31.03.2023 shall be disposed of by 30.06.2023 other than TDS charges.
12. Disposal of assessment orders: In case where Transfer Pricing is involved, at least 10% of cases are required to be disposed of by 30.06.23 where the time limit expires on 31.03.2024.
13. Disposal of Nil/Lower rate certificates: All the applications for nil/lower rate of TDS certificates u/s 195 or u/s 197 shall be disposed within one month of receipt of the same.
14. Condonation of delay for Form 10 & Form 10B: All the petitions for condonation of delay filed upto 31.03.2022 in filing of Form No. 10 and Form No. 10B shall be disposed of by 30.06.2023.
15. Disposal of assessment orders by NaFAC: At least 10% of assesment/penlaty cases are required to be disposed of by 30.06.23 where the time limit expires on 31.03.2024.
16. Order u/s 201(1)/201(1A): Orders u/s 201(1)/201(1A) is required to be passed by 30.03.2023 where the TDS survey is conducted till 31.03.2023.
17. Disposal of appeals: At least 30% of appeals filed before 01.04.2019 shall be disposed of by 30.06.2023 excluding Vivad se Visheas appeals. This is subject to the disposal of a minimum of 100 appeals. In the case of VsV appeals, the same shall be disposed of within a period of 15 days of receipt of Form 5.
Several other measures or actions have been directed in the Interim Action Plan.
The Key Result Areas and the prescribed time frame as mentioned in the Interim Action Plan for the FY 2023-24 dated 11 April 2023 are included in the file.
Read the Interim Action Plan for FY 2023-24
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