Saturday, 4 February 2023

Central Civil Services (Extraordinary Pension) Rules, 2023 – CCS(EOP) Rules, 2023

 Central Civil Services (Extraordinary Pension) Rules, 2023 – CCS(EOP) Rules, 2023

MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(Department of Pension and Pensioners’ Welfare)
NOTIFICATION

New Delhi, the 30th January, 2023

G.S.R. 63(E).—In exercise of the powers conferred by proviso to article 309 and clause (5) of article 148 of the Constitution and after consultation with the Comptroller and Auditor-General of India in relation to persons serving in the Indian Audit and Accounts Department, the President hereby makes the following rules, namely:-

1. Short title and commencement. – (1) These rules may be called the Central Civil Services (Extraordinary Pension) Rules, 2023.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Application. – (1) These rules shall apply to the Government servants to whom the Central Civil Services (Pension) Rules, 2021 apply:

Provided that in the event of death or discharge from the service on the ground of disability of a Government servant, who is covered by the Central Civil Services (Implementation of National Pension System) Rules, 2021, the benefits of family pension, disability pension and constant attendant allowance under these rules shall be payable to the Government servant or his family, as the case may be, if the Government servant had exercised an option to this effect under rule 10 of the Central Civil Services (Implementation of National Pension System) Rules, 2021:

Provided further that no benefits shall be paid under these rules in respect of a Government servant who dies or gets disabled while on foreign service under a United Nations’ body if he had opted not to pay the pension contributions during the period of such deputation and not to get the service rendered in the United Nations’ body counted as qualifying service in accordance with rule 29 of the Central Civil Services (Pension) Rules, 2021 .

(2)(a) Where the provisions of section 20 of the Rights of Persons with Disabilities Act, 2016 (49 of 2016) are applicable in case of a Government servant acquiring a disability, such case shall be governed by the provisions of the said section.

(b) Where a Government servant referred to in clause (a) intends to retire and avail benefits under these rules, the Government servant shall be advised that he has the option, in terms of section 20 of the Rights of Persons with Disabilities Act, 2016 (49 of 2016) to continue in service with the same pay scale and service benefits which he is otherwise entitled to and in case the Government servant does not withdraw his request for retirement, he may be allowed to retire and his case for grant of disability pension may be processed in accordance with the provisions of these rules.

(c) A Government servant, who belongs to an establishment which has been exempted from the provisions of section 20 of the Rights of Persons with Disabilities Act, 2016 (49 of 2016), by a notification issued under the proviso to subsection (1) of section 20 of the said Act and who is boarded out of Government service on account of disablement, shall be eligible for disability pension in accordance with the provisions of these rules:

Provided that where the medical board has found a Government servant fit for further service of less laborious character than that which he had been doing, he shall, subject to his willingness to be so employed, be employed on a lower post and if the Government servant is not willing to be employed on a lower post or if there is no means of employing him even on a lower post, he may be granted disability pension under these rules.

(d) If a Government servant referred to in clause (a) or clause (c) is retained in service in spite of disablement, he shall be paid compensation in lump-sum in lieu of the disability pension in accordance with sub-rule (5) of rule 10 of these rules.

3. Definitions.- (1) In these rules, unless the context otherwise requires,-

(a) “accident” means—

(i) a sudden and unavoidable mishap; or

(ii) a mishap due to an act of devotion to duty performed in an emergent situation arising in the course of service or otherwise, but does not include an incident of violence;

(b) “Accounts Officer” means an officer, irrespective of his official designation, who maintains the accounts of a Ministry, Department or Office of the Central Government or Union territory and includes an Accountant-General, who is entrusted with the functions of maintaining the accounts or part of accounts of the Central Government or Union territory;

(c) “disability” means a condition of a person resulting in long term physical, mental, intellectual or sensory impairment which, in interaction with barriers, hinders his full and effective participation in society equally with others;

(d) “disease” includes a disease as mentioned in Schedule- I;

(e) “Form” means a form appended to these rules;

(f) Fundamental Rules means the Fundamental Rules, which came into force with effect from the 1st January, 1922,

(g) “injury” includes an injury as mentioned in Schedule-II;

(h) “pay” means the basic pay as defined in sub-clause (i) of clause (a) of sub-rule (21) of rule 9 of the Fundamental Rules, which a Government servant was receiving,-

(i) in case of retirement or death, immediately before his retirement or on the date of his death; and
(ii) in case of retention in service in spite of disablement, on the date of injury or date of disease, as the case may be,

and shall also include stagnation increment and non-practising allowance granted to a medical officer in lieu of private practice.

(i) “Schedule” means a Schedule appended to these rules;

(j) “violence” means an act of a person or persons to inflict an injury on a Government servant by assaulting or obstructing or deterring or preventing him in the discharge of his duties,-

(i) by virtue of anything done or attempted to be done by such Government servant or by any other public servant in the lawful discharge of his duty as such; or

(ii) by virtue of his official position, and shall also include such acts which cause injury to the Government servant as a collateral victim due to his presence at the place of incident in connection with discharge of his official duty.

(2) Words and expressions used herein and not defined but defined in the Fundamental Rules or in the Central Civil Services (Pension) Rules, 2021 shall have the same meanings as respectively assigned to them in those rules.

4. Conditions for grant of disability pension or family pension.-(1)A disability pension or family pension shall be granted under these rules, if there is a causal connection between,-

(a) disablement of a Government servant and Government service; or

(b) death of a Government servant and Government service.

(2) The disablement shall be reckoned as due to the Government service, if it is certified that the same is due to wound, injury or disease, which,-

(a) is attributable to Government service; or
(b) existed before or arose during the Government service and has aggravated thereby.

(3) The death shall be reckoned as due to Government service if it is certified that the same was caused due to or hastened by, –

(a) a wound, injury or disease which was attributable to the Government service; or

(b) the aggravation of a wound, injury or disease, which existed before or arose during the Government service and such aggravation is attributable to the Government service.

(4) It shall not be necessary for the Government servant or the family to submit any application for grant of disability pension or family pension under these rules.

(5) It shall be the responsibility of the Head of Office to consider each case of death or disability due to injury or disease caused to a Government servant based on the findings of the Medical Board and to take necessary action to submit the case to the competent authority, within three months of the date of receipt of the report of the Medical Board, for a decision in regard to grant of disability pension or family pension under these rules:

Provided that the claim for disability pension or family pension under these rules shall not be rejected on account of any delay on the part of the Head of Office in submission of the case to the competent authority for a decision in regard to grant of disability pension or family pension under these rules.

(6) The disability pension shall consist of a service element and a disability element, which shall be determined in accordance with rule 10 of these rules.

(7) On death of a pensioner, who was in receipt of a disability pension, family pension shall be payable in accordance with sub-rule (2) of rule 11 of these rules.

5. Authority for grant of disability pension or family pension.-(1) The power to grant disability pension or family pension under these rules, in respect of a Government servant working in a Ministry or Department and the organisations or offices under it, shall be exercised by the Secretary of that Ministry or Department or by such other officer not below the rank of the Joint Secretary to the Government of India, to whom this power is delegated by the Secretary, in consultation with the Financial Adviser:

Provided that in respect of the Government servants working in an organisation or office under a Ministry or Department, the Secretary of the Ministry or Department, in consultation with the Financial Adviser, may delegate the power to grant disability pension or family pension under these rules to an officer not below the rank of the Joint Secretary to the Government of India of the said organisation or office.

(2) The officer to whom the power to grant disability pension or family pension is delegated under sub-rule (1) shall exercise the power subject to conditions, if any, as may be laid down by the Secretary of the Administrative Ministry or Department in consultation with the Financial Adviser.

(3) Each case for grant of family pension or disability pension under these rules shall be examined in accordance with the guidelines specified in Schedule – IV.

(4) The authority referred to in sub-rule (1), before allowing family pension or disability pension under these rules shall satisfy itself that the conditions specified in rule 4 for grant of family pension or disability pension are fulfilled and based on the medical report, the guidelines specified in Schedule –IV and the other relevant documents, the said authority shall certify that there exists a causal connection between disablement or death of the Government servant and the Government service and that the death or disability is attributable to or aggravated by the Government service.

Note 1: The guidelines specified in Schedule- IV are aimed to determine attributability of disablement or death to Government service:

Provided that, if based on the facts of a particular case, the authority is of the opinion that the disablement or death, though not strictly covered by the guidelines specified in Schedule–IV, is otherwise attributable to Government service, it may, for reasons to be recorded in writing, grant disability pension or family pension, as the case may be, in accordance with these rules.

Note 2: In the case of a Government servant who died in such circumstances that a medical report could not be secured, the competent authority may award a family pension under these rules, if it is otherwise satisfied that there exists a causal connection between death of the Government servant and Government service.

6. Other conditions.-(1) Where grant of family pension or disability pension or gratuity under these rules is made in respect of a period of service under the Government, no pension or family pension or gratuity under any other rules shall be payable for the said period of service, during the currency of the grant.

(2) The disability element of disability pension granted under these rules shall not be taken into account in fixing the pay of a pensioner on his re-employment in the Government service.

7. Determination of percentage of disability.-(1) The percentage of disability due to any disease or diseases specified in Schedule – I shall be as certified by the Medical Board.

(2) The percentage of disability due to any injury or injuries shall be as specified in Schedule – II, or failing that as certified by the Medical Board.

(3) The extent of disability or functional incapacity shall be determined in the manner as per the following Table for purposes of computing the disability element forming part of benefits, namely,-

Table

Sl. No.Percentage of disability assessed by Medical BoardPercentage to be reckoned for computation of disability element.
1Up to 5050
2More than 50 and up to 7575
3More than 75 and up to 100100

Provided that the above broad-banding shall not be applicable to Government servants who are retained in service.

8. Findings of the Medical Board and Appeal.-(1) The findings of the Medical Board on the extent of disability may be treated as final and binding unless the Government servant or his family seeks a review by preferring an appeal to an authority immediately superior to the one who had constituted the Board.

(2) An appeal against the decision of the Medical Board shall be preferred and considered in the following manner, namely:-

(i) the findings of the examining Medical Board shall be made known to the Government servant concerned or his family within one month after the receipt of the medical report by the Head of the Office or Department and the Government servant concerned shall, if he desires to appeal against such decision, can do so together with the requisite evidence in support of his case within one month from the date on which the findings of the Medical Board were made known to him;

(ii) where the Head of Office is satisfied that the Government servant himself is not in a position to submit the appeal under this clause on account of any bodily or mental infirmity or disablement, the Head of Office may allow the spouse of the Government servant or, in the absence of the spouse, the member of the family eligible to receive family pension on death of Government servant, to submit the said appeal and if there is no member of the family eligible to receive family pension on death of Government servant, a member of the family in whose favour a nomination was made by the Government servant for payment of gratuity, may be allowed to submit the said appeal;

(iii) if any medical certificate is produced by the Government servant or his family as a piece of evidence about the possibility of an error of judgment in the decision of an examining Medical Board which had examined him in the first instance, the certificate shall not be taken into consideration unless it contains a note by the medical practitioner who gave the certificate to the effect that it has been given in full knowledge of the fact that the person concerned had already been examined by a medical Board who have given their opinion as to the injury or disease, in respect of which the Government servant claims to be eligible for benefits under extraordinary circumstances;

(iv) where an appeal under clause (i) or clause (ii) is supported by a medical certificate referred to in clause (iii), a Review Medical Board shall be constituted by the concerned authority referred in rule 5 of these rules.

(v) in cases other than those referred to in clause (iv), the appeal shall, at first, be referred to the Directorate General of Health Services, Ministry of Health and Family Welfare along with the comments of the Medical Board, which had examined him in the first instance and the Directorate General of Health Services shall advise on the evidence produced as to whether there is an error of judgment on the part of the examining Medical Board which had first conducted the Medical examination and whether the appeal shall be accepted or not and if accepted, by whom such re-examination shall be conducted;

(vi) a Review Medical Board constituted under clause (iv) or clause (v) shall not include any member who was part of the Medical Board which had initially examined the Government servant and whose findings have been appealed against by the Government servant or his family;

(vii) where a Review Medical Board is constituted under clause (iv) or clause (v), the findings of the Review Medical Board shall be binding on all parties;

(viii) the extent of disability as determined by the Medical Board or the Review Medical Board, as the case may be, shall be treated as final and the Government servant shall not be required to appear before Medical Board periodically for the purpose of obtaining a certificate that the disability continues to persist

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Friday, 3 February 2023

UNETHICAL AND ILLEGAL LAYOFFS OF EMPLOYEES

 Unethical and Illegal Layoffs of Employees – 

  As per the ID Act, establishments employing 100 persons or more are required to seek prior permission of the appropriate Government before effecting closure, retrenchment or lay-off.

GOVERNMENT OF INDIA
MINISTRY OF LABOUR AND EMPLOYMENT
RAJYA SABHA
UNSTARRED QUESTION NO. 90
TO BE ANSWERED ON 02.02.2023

90. SHRI VIKRAMJIT SINGH SAHNEY:

Will the Minister of Labour and Employment be pleased to state:

(a)whether Government is aware about the unethical and illegal layoffs of the employees by the online retailers, if so, the details thereof;

(b)the number of people laid off by such online retailers during the last five years, year- wise;

(c)the details of steps taken by Government to address this issue during the last five years, year-wise;

(d)whether Government has conducted any study on unethical and illegal layoffs by companies, if so, the details thereof and if not, the reasons therefor; and

(e)the details of Government guidelines for layoffs by companies?

ANSWER

MINISTER OF STATE FOR LABOUR AND EMPLOYMENT (SHRI RAMESWAR TELI)

(a) to (e): Matters relating to lay-off and retrenchment in industrial establishments are governed by the provisions of the Industrial Disputes Act, 1947 (ID Act) which also regulates various aspects of lay-off and conditions precedent to retrenchment of workmen. As per the ID Act, establishments employing 100 persons or more are required to seek prior permission of the appropriate Government before effecting closure, retrenchment or lay-off. Further, any retrenchment and lay-off are deemed to be illegal which is not carried out as per the provisions of ID Act. ID Act also provides for right of workmen laid off and retrenched for compensation and it also contains provision for re-employment of retrenched workmen. Based on their respective jurisdictions as demarcated in the ID Act, Central and State Governments take actions to address the issues of the workmen and protect their interests as per the provision of the Act. In the establishments that lie in the jurisdiction of Central Government, the Central Industrial Relations Machinery (CIRM) is entrusted with the task of maintaining good Industrial relations and protects the interest of workers including on the matters relating to lay off. The jurisdiction in the matters with regard to online retailers lies with the respective State Government.

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LIVING WAGE IN PLACE OF MINIMUM WAGE FOR ALL WORKERS

 Living Wage in place of Minimum Wage for all workers

  About government is considering shifting from the minimum wages to living wages to pull millions of people out of poverty

GOVERNMENT OF INDIA
MINISTRY OF LABOUR AND EMPLOYMENT
RAJYA SABHA
UNSTARRED QUESTION NO. 83
TO BE ANSWERED ON 02.02.2023

83. SHRI JAGGESH:

Will the Minister of Labour and Employment be pleased to state:

(a)whether it is a fact that Government is considering shifting from the minimum wages to living wages to pull millions of people out of poverty;

(b)whether Government is weighing pros and cons of living wage on its huge financial implications for India Inc and Government is indexed to inflation;

(c)whether the members of the International Labour Organisation (ILO) have reportedly requested the United Nations to help them with a better understanding of living wages by undertaking peer-reviewed research; and

(d)if so, the details thereof?

ANSWER

MINISTER OF STATE FOR LABOUR AND EMPLOYMENT
(SHRI RAMESWAR TELI)

(a) & (b): Provision of minimum wages under the Minimum Wages Act, 1948 provides for cost of living allowance as a component of minimum wages. Accordingly, the Central Government revises the cost of living allowance called as Variable Dearness Allowance (V.D.A) on basic rates of minimum wages under the Minimum Wages Act, 1948, every six months effective from 1st April and 1st October every year on the basis of Consumer Price Index for Industrial workers to protect the minimum wages against inflation.

Recently the provisions of the Minimum Wages Act, 1948, have been rationalized and subsumed under the Code on Wages, 2019 and the components of minimum wages stipulated therein also provide for cost of living allowance. Further, the Code makes minimum wages universally applicable across employments and thus moves ahead from restrictive applicability of minimum wages limited to scheduled employments as provided for under the Minimum Wages Act, 1948.

(c) & (d): No specific information is available in the matter.

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Comments regarding Old Pension Scheme

 Comments regarding Old Pension Scheme 

Comments regarding Old Pension Scheme vide DoE ID Note dated 05.12.2022 

                                                 GOVERNMENT OF INDIA

MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(DEPARTMENT OF PENSION & PENSIONERS’ WELFARE)
RAJYA SABHA
UNSTARRED QUESTION NO. 128

(TO BE ANSWERED ON 02.02.2023)

COMMENTS REGARDING OLD PENSION SCHEME

128 SHRI JAVED ALI KHAN:
SHRI NEERAJ SHEKHAR:

Will the PRIME MINISTER be pleased to state:

(a) whether Department of Expenditure (DoE) has advised DoP&PW vide ID Note dated 05.12.2022 to consult DoPT and Department of Legal Affairs (DoLA) regarding cut off date for issuing general orders to revert those Central Government employees under OPS whose advertisements for recruitment were issued prior to 01.01.2004;

(b) if so, whether DoP&PW has sent references to DoPT and DoLA;

(c) if so, the details thereof along with the comments received there from, Department-wise; and

(d) if not, the reasons for delay?

ANSWER

MINISTER OF STATE IN THE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS AND MINISTER OF STATE IN THE PRIME MINISTER’S OFFICE (DR. JITENDRA SINGH)

(a) to (d): After dismissal of some of SLPs / Review Petitions by Hon’ble Supreme Court filed by Union of India against the orders of Hon’ble High Court of Delhi allowing benefit of old pension scheme to those Government servants whose selection process was completed after 01.01.2004, a reference was made to Department of Expenditure, Department of Personnel and Training and Department of Legal Affairs on the question of issue of general order in this regard. Department of Expenditure furnished their comments vide note dated 05/12/2022. Comments from Department of Personnel and Training and Department of Legal Affairs have also been received.

There is no decision to issue general instructions 1n this regard.

National Pension System (NPS) was introduced for Central Government employees by a Notification of Ministry of Finance (Department of Economic Affairs) dated 22nd December, 2003. NPS is mandatory for all new recruits to the Central Government service from 1st January, 2004 (except the armed forces).

In view of the specific provisions of the Notification dated 22.12.2003, the date of advertisement for the vacancies is not considered relevant for determining the eligibility for coverage under the Old Pension Scheme or the National Pension System

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Medical benefits under CS(MA) Rules, 1944 : Lok Sabha reply dtd 03/02/2023

 Medical benefits under CS(MA) Rules, 1944 : Lok Sabha reply dtd 03/02/2023

 

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POSB Interest Rate Chart w.e.f from 01.01.2023

 POSB Interest Rate Chart w.e.f from 01.01.2023


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Transfer under Rule 38 - Cancellation of approved transfer regarding

 Transfer under Rule 38 - Cancellation of approved transfer regarding

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Thursday, 2 February 2023

Rescheduling of LDCE PS Group B Exam online process / activities regarding

 Rescheduling of LDCE PS Group B Exam online process / activities regarding

Limited Departmental competitive examination for promotion to the cadre of P.S. Group B for the vacancy year 2021,2022 &2023 re scheduling of online process/activities.

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Frequently Asked Questions (FAQs) on e-Verification Scheme 2021.

 Annexure – A

Frequently Asked Questions (FAQs) on e-Verification Scheme 2021.

Note:

I. The FAQs on the e-Verification Scheme, 2021 (hereafter ‘FAQs’) aim to provide general guidance in understanding the procedures and processes of the e-Verification Scheme, 2021 issued vide Notification no. 137/2021 dated 13.12.2021. These are presented in an easy-to-understand manner without using the technical wordings of the Income Tax Act, to the extent possible.

            II.These FAQs are informative and advisory in nature and are subject to updation as required. These should not be used as a basis for any legal interpretation of the e-Verification Scheme, 2021 or the Income Tax Act, 1961. The taxpayers may like to take an informed decision on their tax matters in this regard.

FAQs for e-Verification Scheme 2021 for uploading on www.incometax.gov.in

1. Where can I see my financial transaction reported to Income Tax Department by Sources/Reporting Entities?

The financial transactions gathered by Income Tax Department are about your receipts which attract TDS/TCS, immovable property purchase or sale, bank deposits, investment in shares/mutual funds, time deposits etc. All these transactions can be viewed by you in the AIS portal of your income tax account for FY 2020-21 onwards. The steps involved are:

a) Login to e-filing portal by using the URL https://eportal.incometax.gov.in/

b) On the home page click the tab “Services”

c) Select “Annual Information Statement (AIS)” in the menu under the tab “Services”, you will be taken to the AIS portal

d) On the AIS portal, select the relevant Financial Year and click on “Annual Information Statement” to view the financial transactions. 

2. What should I do if I find a transaction which is incorrectly recorded or which does not pertain to me?

As detailed above, once you are viewing information under AIS, click on a specific information. Once the information details are seen, on the right side is a feedback button by using which taxpayer can provide feedback from the menu options available.

3. What happens after I raise my objection to any transaction reported in AIS?

Income Tax Department will in the next 3-4 months initiate a process of contacting the Source/Reporting Entity which reported the information/transaction and will seek confirmation about the correctness of the data.

Once this process is rolled out then:

i. If the Source/Reporting Entity agrees that there has been a mistake, the data will be corrected in due course of time after the Source/Reporting Entity files its corrected statement. This process is done through an automated Information Technology driven procedure.

ii. If the Source/Reporting Entity stands by the data and does not support your objection, further explanation/evidence will be called from you under the e- Verification Scheme which is explained in the following questions.

4. What is the e-Verification Scheme, 2021?

i.When a financial transaction reported by a Source/Reporting Entity is not considered/included by you while filing your Return of Income, a computerized process of identification of such mismatch is undertaken.

  1. A communication is sent to the Source/Reporting Entity seeking confirmation of the transaction/data reported by it. The Source/Reporting Entity can either confirm the information provided by it or can state that it has wrongly reported and can change the information by revising its statements filed earlier.
  2. If the Source/Reporting Entity confirms the information, proceedings under the e-Verification Scheme will be initiated for the taxpayer, in appropriate cases. A notice u/s 133(6) will be issued to the taxpayer, electronically through theCompliancePortal which is accessible throughhttps://eportal.incometax.gov.in, seeking explanation/evidence to support why the transaction has not been considered/included in the Return of Income. The notice could also be issued through Speed Post in exceptional circumstances.
  3. The explanation/evidence/compliance to the notice u/s 133(6) of the IT Act, 1961 is to be done by the taxpayer through electronic means, using the Compliance Portal (https://eportal.incometax.gov.in)
  4. Based on the explanation/evidence provided, a view will be formed by the Prescribed Authority conducting the e-Verification about the transaction having been/not having been suitably reflected in the return of income.
  5. After this process, a communication will be sent to the taxpayer informing:

a) No further clarification on the issue under verification proceedings is presently required from taxpayer, or

b) The explanation is not found sufficient to explain the mismatch in the specific information and the taxpayer may consider updating the return of income u/s 139(8A) of the Act, if eligible.

5. What is the usefulness of the e-Verification Scheme, 2021?

Various steps have been taken to facilitate voluntary compliance. Sharing of information through AIS and pre-filling of return of income being the most recent. The e-Verification Scheme is another such step. It will help:

·                     Correct inaccuracy in data/information provided by Source/Reporting Entity

·                     To inform the taxpayer about any transaction which could have been missed in computing income and taxes, and in filing Return of Income.

·                     To provide an opportunity to the taxpayer to correct any omissions in Return of Income by filing an updated return of Income and pay tax due on the income missed in the original Return of Income.

·                     To provide an opportunity to the taxpayer to explain a transaction being verified before any further action by way of Assessment or Re-assessment is undertaken.

6. Is the e-Verification Scheme same as e-Verification of return?

After filing the income tax return (ITR), you need to verify it to complete the return filing process. Without verification within the stipulated time, an ITR is treated as invalid. e-Verification is the most convenient and instant way to verify your ITR. You can e- Verify your return online using OTP on mobile number registered with Aadhaar, net banking, digital signature etc.

The e-Verification Scheme 2021 is totally different from e-Verification of return.

7. Where do I see the notice u/s133(6) issued to me seeking my explanation on a transaction not included by me in the Return of Income? How do I file my response to the notice u/s 133(6) issued under the e-Verification Scheme, 2021?

Or

What should I do when I receive notice for e-Verification?

The notice u/s133(6) issued under the e-Verification Scheme will be visible to you in the Compliance Portal (accessible through https://eportal.incometax.gov.in). Normally you will also be alerted through an SMS on your registered mobile phone and will also receive it on your registered email address. The steps involved in accessing the notice u/s133(6) and filing the response electronically are:

Step 1: Taxpayer will Login to the e-filing portal by using the URL https://eportal.incometax.gov.in/

Step 2: Go to “Pending Actions” tab, click on “Compliance Portal” and select “e- Verification”

Step 4: Click on applicable Financial Year

Step 5: Click on the ‘DIN’ to download the notice.

Step 6: Click on ‘Submit’ link to provide the response.

Step 7: Enter the remarks, attach the supporting document and click on “Submit” to submit the response to the notice.

Responses have to be filed electronically as detailed in the steps above

8. At the time of responding to the notice of e-Verification, after log in, nothing appears and only a blank screen page opens up. What should I do?

Please enable the ‘pop ups’ from ‘Privacy and Security’ settings in Google chrome, Firefox, etc. 

9. How do I know that notice under e-Verification has been issued to me?

The Income Tax Department will send a notice u/s 133(6) of the Income Tax Act, 1961.

This will be visible on your e-filing portal account on incometax.gov.in. The notice is also emailed to the latest email address submitted to the Income Tax Department while filing the return of income. You will also receive SMS on the latest mobile number registered with your PAN.

10. What do I do in case I am having difficulty in accessing the Compliance Portal for viewing notices or submitting responses?

You may log your complaint at the helpdesk for the “Compliance” portal by calling 18001034215. Please note that helpline number is unique for each portal. Please use helpline for Compliance Portal for redressal of difficulties.

11. How does the taxpayer verify the genuineness of the notice received?

Very soon a facility will be provided for verification of the genuineness of the notice from the DIN mentioned in the notice. The taxpayer will be enabled to verify the DIN from the e-portal and see if the notice is genuine by clicking on the Authenticate Notice/Order Issued by ITD link in the Quick Linkssection found in the e-portal and following the process as mentioned in the e-portal.

The taxpayer has to furnish the response to the notice only through the Compliance Portal of the Income Tax Department https://eportal.incometax.gov.in and not through email. The instructions for furnishing the information are mentioned in the Annexure-2 of the notice issued to the taxpayer.

12. While responding to the notice issued u/s.133(6) of the Income-tax Act in the Compliance portal, the system/portal is not accepting the attachments of size above 10 MB. How to submit such large documents?

With each response, 10 documents of size 10MB each can be uploaded as attachments. Large documents which are to be attached can be split into documents of less than 10 MB parts and can be attached and uploaded.

13. What happens if my explanation is found to be satisfactory?

A communication is sent to taxpayer informing that “No further clarification on the issue under verification proceedings is presently required from you”. However, this could change if any additional evidence/information comes to the knowledge of Income Tax Department subsequently.

14. What happens if the explanation is not found satisfactory?

If the explanation is not found satisfactory, the e-Verification proceedings will be concluded with a communication to the taxpayer informing: “The explanation is not found sufficient to explain the mismatch in the specific information and the taxpayer may consider updating the return of income u/s 139(8A) of the Act, if eligible.” Subsequently if the taxpayer does not Update the Return of Income within the due time, Income Tax Department will undertake risk-assessment based initiation of proceedings like Assessment or Re-assessment which could lead to tax demand and penalty etc.

15. What can I do if I realize that I have missed a transaction while calculating my income in the Return of Income already filed by me?

You may consider Updating your Return of Income under Section 139(8A) of the I.T. Act, 1961, if eligible, by paying tax on the missed income along with additional tax to avoid further proceedings in the form of assessment/re-assessment which could lead to tax demand and penalty.

16. Can I respond to the notice u/s133(6) of the I.T. Act, 1961 that I have updated my return of income by paying additional tax on the transaction being e-verified by Income Tax Department?

Yes. This should be explicitly stated in the response. The updated return of Income will be verified with the information and an appropriate decision will be taken by the Income Tax Department.

17. Do I need to pay any penalty while updating my return?

No, there is no penalty as such. However, you have to pay an additional tax of 25% in the first year and 50% in the second year while updating your return.

18. Is it possible for me to have a physical hearing with the officer?

This scheme does not allow for any physical hearing by the Prescribed Authority. You are requested to file your reply online through the portal. In case of any query or clarification the Prescribed Authority will communicate through the portal and give you adequate opportunity to clarify along with supporting documents. There is provision for video conference facility in exceptional case. This facility is under development.

19. Why should I update my return?

The Income Tax Department is giving you an opportunity to pay tax on the income that was not shown by you in your return but about which the Income Tax Department had received information. In the event of you not availing this opportunity to pay tax on such income and update your return, the Income Tax Department may, based on facts, initiate appropriate proceedings under the IT Act, 1961.

20. What is updated return and its utility to the taxpayer?

Finance Bill 2022 has inserted a new section, Section 139(8A) in Income Tax Act. This new section provides for filing of ‘Updated Return’ by the taxpayers. The taxpayer can file an updated return within two years from the end of the relevant Assessment Year. So during the current financial year 2022-23, taxpayers can file ITR-U for AY 2020-21 and AY 2021-22. i.e., the return for FY19-20 can be updated till 31st March 2023.

Updated return can be filed irrespective of the fact, whether the original return was filed by the taxpayer or not. However, to file an updated return, the taxpayer has to meet the conditions prescribed in section 139(8A) of the IT Act 1961, including:

1.             

1.            The updated return can be filed only if the taxpayer has to disclose any additional income, which was missed / omitted earlier, and pay the additional tax thereon.

2.            Updated return cannot be filed to reduce any income and report loss or increase the loss thereby resulting in reduction of tax liability or increase in tax refund.

3.            The option of updated return can be opted only once for one assessment year.

4.            If the updated return is being filed within 12 months from the end of the relevant assessment year, then an additional income tax of 25% and interest thereon shall be payable. If the return is filed within 24 months, from the end of the relevant assessment year, then an additional income tax of 50% and interest thereon shall be payable.

This facility of filing an updated return can also be viewed as an opportunity to disclose the earlier missed income and pre-empt further proceedings under the I.T. Act.

21. How is the e-Verification Scheme different from scrutiny assessments/reassessments?

This is primarily a preliminary verification based on the information received by the IT Dept from various reporting entities. No order is required to be passed in this case because this is not a notice for assessment or reassessment. This is only for verification. Once information is verified as correctly reflected in ITR, further steps may not be taken by the Income Tax Department with reference to the specific information verified. If information is not included in the return of income, then the taxpayer can update the tax return as mentioned above.

22. What should the taxpayer do if information provided by the Income Tax Department is not correct?
Or
What should I do if the duplicate entries are there in notice received by me under the e-Verification Scheme?

If you go through the notice and find that the information as mentioned in the notice does not belong to you or is a duplicate entry or is incorrect (fully or partially), you should clearly state the same in the response filed on Insight and provide supporting evidence for the same, where applicable. The Income Tax Department would then confirm with the source the veracity of the information and take appropriate action.

23. What if you agree to the mismatch between return of income and information explained to you in the notice u/s 133(6) of the IT Act, 1961, under e-Verification Scheme?

The taxpayer can update his ITR under section 139(8A) of the Act, and pay the additional taxes. A response can be submitted that the mismatch is accepted and ITR has been updated or will be updated.

24. What are the possible reasons for difficulties faced in filling responses to the notice u/s 133(6) of the IT Act, 1961?

Common reasons:

·                      

o        Response of Taxpayer is to be submitted on compliance portal which is accessible via e-filing portal(www.incometax.gov.in). Other portals of Income Tax Department are for other specified compliances and will not accept responses to notice under e-Verification Scheme.

o        Web browser used by the taxpayer is not updated to the latest version and hence the website is not supported by the browser.

o        POP-UP Blocker of the web browser is enabled and it is blocking the access to the response window.


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