1 N. JAYASANKAR, Additional Director, Course Director R

Transcription

Chhindwara Road, Nagpur 440 030
Telefax.: 0712 – 258 2358
Induction Training, 2010 – 12
Updated with Components of Module 2
R. RAVICHANDRAN, Additional Director General - II
Looking Ahead
at the World Within
N. JAYASANKAR, Additional Director, Course Director
K. M. MAHESH, Deputy Director
KAUMUDI PATIL, Assistant Director
Associate Course Directors
1
Chhindwara Road, Nagpur 440 030
Telefax.: 0712 – 258 2358
64th Batch of the Indian Revenue Service
The 6 (+ 4) Maxims
Even as there are no goals but ways and paths to The Absolute, and my Absolute
Will needs to break itself from the shackles of the environment and the unknown
towards satisfying needs and outliving wants,
I shall, at all times, strive to
1.
2.
3.
4.
5.
6.
awake and arise before sunrise, clean my body, mind and heart; and
•
resolve to live and act in the present in productive ways that sustainably
resonate with nature; and
reflect, introspect and meditate on myself, my true calling and The Absolute
Truth;
harbour no complaints, ill-will or regrets against anyone or about any incident
of the past;
develop an ever-expanding vision of becoming,
•
powered by energy and discipline, humility and compassion, gratitude and
sacrifice;
involve myself in contributory actions with passion and integrity and in
complementary synergies with others
•
while remaining detached about results; and
•
exercising moderation in enjoying the fruits of my actions;
harbour no expectations from anyone or about any event or desire any
sinecure in the future.
Such a world of mine, may I have the power to help make.
2
Contents*
Contents*
I.
II.
II.
III.
III.
IV.
IV.
V.
VI.
VI.
Chapter Title
Page No.
Preamble: The 6 (+4) Maxims
Page 2
ReRe-Cap and ReRe-Dedication
Dedication
Training Components brushed up: A ConceptConcept-Map
Topics: Master Plan for Covering and Documenting Topics
Recognizing, Forming and Enhancing Personality: A Note
The Disaggregated Model of Covering, Scheduling
and Documenting Topics
Final Words
Page
Page
Page
Page
Page
4
6
16
24
29
Page 46
Appendices I, IA, IB, II and IIA
*The contents in any narrative of intents infinitely exceed the words therein (see the picture above)
3
2nd
I.
MidMid-Programme Overview
and
Module Canvas, Contours, Components
ReRe-Cap and ReRe-Dedication
The Induction Programme Manual provided the overall backdrop and framework of the
stipulated components of training, its underlying philosophy and proposed strategies and
approach-platforms. The components of training are clearly laid out in pages 28 to 31.
The philosophy too has been elaborately discussed and does not warrant a repeat here.
In essence and objectives, it seeks to prime, prepare, condition and present a Finished
Product’ Officer Trainee (FPOT) who shall acquire and remain in command and control
over the fortunes of Direct Taxes Administration in manners that maximize national and
public interest.
Such FPOT must
a) inhere in himself/herself the best practices, traditions and accumulated learning capital;
b) take best quality decisions in the present through productive invoking of will and
masterly communion with the environment;
c) not be swept away by, nor simply more than float alongside, change. He/she must
absorb and understand change and drive and generate synergistic output.
Towards this integrated set of objectives that envelop the past, present and future
(progress over time is, more often than not, driven by creative energy spikes tempered
and nuanced by the wisdom of history), the philosophy emphasized maximizing
contributions,
contributions, as against desires, spiced with detachment for the fruits of their involved
labour. The 6 (+4) maxims framed in this connection are worth a reread at this time.
These are once again made available as the preamble to this Mid-Programme Overview.
4
The illiterate of the 21st century will not be those who cannot read and write, but those who cannot learn, unlearn, and
relearn. ~ Alvin Toffler
Figure: The Chariot of Public Service Fire
Figure: The
The 44-D HyperCube in 33-D/2D/2-D
The four steeds of gratitude for the
opportunity to serve (‘service’ is from the
Latin ‘servitium’ that means ‘celebration of
public worship’), sacrifice of time, energy and
a lot else besides towards public welfare,
humility towards what has been and can be
attained and compassion for what is around,
in particular for natural entities, processes
and laws that will aid their long-term interests
(in effect serve the noble objectives of ethics
and sustainability while pursuing growth and
profitable progress) drive the chariot of
contributions. The charioteer is the Course
Team and the warrior in the chariot, the
Officer Trainee, who alone has been provided
the weapon (tool) to conquer what lies ahead
provided he is willing to be guided by the
sage charioteer.
A hypercube (for those interested, a 4-D
hypercube can be conceived in 3-D and
plotted in 2-D as shown across)
combination of information (I) accessing,
processing and absorbance abilities,
coalescing of such imbibed information
into
conceptual
understanding
and
(C)
and
the
in
turn
knowledge
transformation of acquired knowledge
into innate knowing (skill
skill formation and
wisdom) (S) is sought to be synthesized
in
the
cauldron
of
training
by
encouraging personality
personality (P) recognition,
formation and enhancement which is an
auto-catalyst. In this, the I, C and S
dimensions are the x y, and z axes while
the P dimension is the 4th axis (similar
to the time dimension).
Movements towards objectives have to be wise if they are not to be sub-optimal or
inferior; there can be no best quality movement minus personality creation of the highest
kind and order. In effect, one could make mathematical and syllogistic representations as
shown next. Along the personality dimension,
Collective Public Interest (CPI) = F [Individual Interest Maximization (IIM), Ecosystem
Responsibility Recognition (ERR)] = F [IIM, ERR]
IIM
ERR
= F [Will, Personality] where Personality = F [Will, Psyche]
= F [Will, Personality] where Personality = F [Will, Psyche]
5
Education consists mainly of what we have unlearned.
~ Mark Twain
Along the techniquestechniques-technologytechnology-learning dimension,
Both IIM and ERR = F [Knowing (Wisdom and Skills)]
Knowing (Wisdom and Skills)
= F [Conceptual Understanding and Knowledge]
= F [F [Information gathering and absorbance]]
From the above it becomes clear that transformational personalities catalyze Knowing
(Wisdom and Skill) and in turn maximize individual and collective interests and enhance
the quality of our ecosystems. The challenge therefore of the charioteer being the Course
Team is to synthesize warrior personalities being FPOTs rich in gratitude, sacrifice,
compassion and humility. The fulfillment of this challenge will be the principal theme of
the 2nd Module of this training.
II.
II.
Training Components brushed up: A ConceptConcept-Map
Several segments of the techniques-technology-learning
presences in the 1st Module in the forms of:
a)
b)
dimension
were
significant
Core (Co) inputs in Basic Law, Basic Economics, Direct Tax Law (Theory – Design,
Components, Interpretation and Computation), Civil and Criminal Laws, Business Laws,
Accounting and Hindi as an Official Language;
Additional (Ad) inputs in Quantitative/ Computing Techniques, Computer Applications,
Human Resource Management, Organizational Behaviour, Philosophy and Strategy,
Operations, Generic Management and Administrative Systems and Procedures;
One works upwards towards a core of understanding (and the final core of the One
Truth) by first building a broad and adventitiously ‘green’ foundation of understanding, not
unlike an inverted banyan tree, that leads, rather uplifts, one to Understanding.
Please stay constantly reminded of the immortal phrase that follows:
6
It is what we think we know already that often prevents us from learning”~ Claude Bernard
urdhva-mulam adhah-sakham,
ashvattham prahur avyayam
chhandamsi yasya parnani, yas tam
veda sa veda-vit
‘It is said that there is an
imperishable banyan tree that has its
roots upward and its branches down
and whose leaves are the hymns of
wisdom. One who knows this tree is
the Knower’
The Bhagavad Gita 15.1
To elaborate and particularize, during the 1st Module, the ‘seeds’ of Information and
Conceptual Understanding have been sown and the sprouts and leaves welcomed and
carefully tended to. Today we luxuriate in the healthy ripeness of the results. To a
considerable extent, the crops have been harvested in the signal areas of Direct Tax
Laws, Accounting, Civil and Criminal Laws and Business Laws. In the other areas, the
‘seeds’ have only been sown and harvesting is a long way off.
The detailed discussions in the Induction Training manual reach the acme of their
churning on page 32 which shows that all of the training content required for IRS officers
and the Department can be placed under the 15 generic headers, most of which are also
recognized University Subjects. Each of these Subject-Headers have been assigned a
corresponding letter code following which the Topics and Sub-Topics falling under these
were assigned alphanumeric codes. All of these were then integrated to generate weekly
auto - programmed Schedules using Ms Excel.
Much
of
the
‘seeds’
(of
Information
and
Conceptual
Understanding) stated in the
previous paragraph are Core
Components of the Training and
are coded likewise. These are
specifically recorded as ‘Papers’
and ‘Topics’ in the officially
approved syllabus.
Figure: The ‘Core’ against the universal canvas of the ‘Additional’
7
I am learning all the time.
The tombstone will be my diploma.
~Eartha Kitt
Some of them (the Additional inputs) have been included as essential appurtenances to
creating the ‘bare minimum’ environment that will stimulate and enhance the right – and
right combinations of – personality attributes and catalyze the formation of knowledge
and wisdom capital amongst the Officer Trainees. Consequently, in the 1st Module, we
have completed (fully or partly) the following sextet-combinations of sets of components:
Information
‘Seeds’
Concepts
Knowledge
I
Core (Co)
Additional (Ad)
Partly
Partly
and
‘Manure’
Knowing
Personality
(Skills/Wisdom)
C
Partly
Partly
S
Partly
Limited
P
Limited
Partly
*’Partly’ stands for ‘Partly Complete’ and ‘Limited’ means ‘Limited Exposure’
The above table helps generate topics, objectives and destinations suo motu which can
then be compared with the list of prescribed papers, topics and sub-topics (as per the
approved syllabus) for the 2nd Module.
This will help generate a
comprehensive
set
(blend
rather) of topics and sub-topics
that need to be covered. These
are listed below (the modes
and schedules according to
which these will actually be
imparted will be detailed later)
and
include
some
limited
Explanations
(for
the
combinations stated in the
Table above):
The Comprehensive Blend of Topics
1.
The Co-C and Co-I intersections in the table above includes the conceptual and informational
sessions taken in Direct Tax Laws, Accounting, Business Laws and Civil and Criminal Laws. These
will now be supplemented with:
Prescribed Topics
A. Included in paper VI titled “Procedure/Techniques of Investigation and Drafting of
Orders and Reports”
j. Cross-Border Transactions – Investigation and Taxation
k. Other Investigative and Regulatory Agencies
l. Audit – Internal and External (Revenue)
3 Topics (Cumulative 3)
8
Nothing that is worth knowing can be taught. ~Oscar Wilde
B. Included in Paper-VII titled ‘Information Technology and Operations’
m. Technology and Standards – Hardware, Software, Operating Systems
n. Learning and Knowledge Management Systems
o. Information Technology Architecture in the Department
p. e-filing of Returns
q. Functionality of Tax Identification Number (TIN) – e-TDS, AIR, OLTAS
r. Centre Processing Centres
C. Included in Paper-VII titled ‘Management and Administration in the Tax Department
j. Organizations – Structure, Functions and Operations
k. Strategic Vision and Objectives
l. Positioning and Image Building – Department-Specific
m. Tax Compliance Risk Management: DepartmentSpecific
n. Effective Taxpayer Service Delivery: DepartmentSpecific
o. e-Governance – Department-Specific
p. Intelligent Databases
q. Third Party Reporting Arrangements
r. Role of Tax Intermediaries
s. Human Resource Management – Department-Specific
t. Leadership and Team Building – Public OrganizationSpecific
u. Budget Preparation and Finalization: An Overview
v. Knowledge and Business Process Reengineering –
Department-Specific
w. International Best Practices: Tax AdministrationSpecific
Figure: Global Organizations
9
I hear and I forget. I see and I remember. I do and I understand. ~Confucius
D. Included in Paper-IX: titled ‘Business Laws-II (with Bare Acts)
a. The Indian Evidence Act, 1872
1. Chapter I, II, III, IV, V & VII, Chapter X (Sections 137 to 164)
b. The Indian Penal Code, 1860
1. Chapter X – Sections 170 to 190
2. Chapter XI – Sections 191, 197, 204, 206, 207, Section 420
c. The Code of Criminal Procedure, 1973
1. Sections 2(a), 2(c), 2(d), 2(l), 2(n), 2(x)
2. Chapters II, XII (Sec. 154, 155), XIII, XIV, XV, XVI, XVII, XIX, XX, XXI, XXIII, XXIV
d. The Civil Procedure Code, 1908
1. Section 5
2. Part I: Section 11, Sections 27 to 32
3. Part II: Sections 49 & 50
4. Part IV: Sections 79 to 82
5. First Schedule: Order V, Order VIII, Order IX, Order XI, Order XIII, Order VI, Order XVIII,
Order XXVI, Order XXVII
e. The General Clauses Act, 1897
1. Definitions, Sections 3(3), 3(7), 3(18), 3(35), 3(49), 3(62)
2. Section 5, Section 6, Sections 9 to 13
3. Sections 25, 27 and 28
f. The Limitation Act, 1963 – All Chapters
g. The Negotiable Instruments Act, 1881– All Chapters
h. The Information Technology Act, 2000 - All Chapters
i. The Right to Information Act, 2005– All Chapters
j. Foreign Exchange Management Act, 1999, Foreign Contribution (Regulation) Act, 1976 and
Prevention of Money Laundering Act, 2002
k. Service Tax and Goods and Services Tax – Overview only
10
I am always doing that which I cannot do, in order that I may learn how to do it.~ Pablo Picasso
l.
The Registration Act, 1908, The Indian Stamp Act, 1899, The Indian Trusts Act, 1992, The
Societies Registration Act, 1860, The Co-operative Societies Act, 1912, Other Minor Acts –
Overview only
m. The Copyright Act, 1957 and the Patents Act, 1970 – Overview only
n. The Securities Contracts (Regulation) Act, 1956 – Overview only
2.
The Ad-C intersection in the table above includes the sessions taken in Quantitative and
Computing Skills (Statistics, MS Excel Modeling, etc.), Administrative Systems and Procedures
such as Conduct and Leave Rules, Organizational Consensus and Emotional Intelligence
(Philosophy/Strategy and Individual and Organizational Behavior), Relationship Management
(Customer Value) and Human Resource Management classes handled by visiting resource
persons. These will now be supplemented with theoretical sessions on:
Suo Motu
j. More Quantitative and Computing (MS Office) Techniques
k. Computer Applications and Algorithms
l. Human Resource Management
m. Organizational Behaviour
n. Philosophy and Strategy
o. Operations Management
p. Generic Management
q. Administrative Systems and Procedures
r. Relationship Management
s. Economics
t. Law and its Construction and Interpretation
3.
The Co-S intersection in the table above includes the sessions handled by visiting resource
persons on Capital Gains, Business Income, Accounting (preparing final accounts by employing
real books of accounts), Dumb Charades, Seminars, Group Discussions and other Interactive
Exercises to help absorb ‘Heads of Income’ and their dynamic interconnects within overall organic
scheme of things, a ‘Mock Search’ Simulation Exercise, etc.
The above will now
be
supplemented
with
experiential,
interactive, group and
visits
and
tours
activity sessions on
the areas mentioned
in the following page.
Figure:
Dynamic Interconnects
within Overall Scheme
of Things
11
We learn geology the morning after the earthquake.” ~ Ralph Waldo Emerson
Prescribed Topics
A. Included in paper VI titled “Procedure/Techniques of Investigation and Drafting of
Orders and Reports”
a.
b.
c.
d.
Investigation Techniques (including Strategy, Techniques, Operations and Psychology –
Searches and Surveys)
Investigations of Accounts – Financial Statements, Books of Accounts (Ratio Analyses, Financial
Analyses, etc)
Questionnaires and Orders: Framing and Drafting – Interrogation Methods, Drafting Skills,
Recording pf Statements
Drafting of Reports – Scrutiny, Remand and Survey
….…
and
Surveillance
Figure: Making Surveying and Searching a total experience ……….
‘Big
Brother’
….… and ‘Tell us or
Interrogation
Else’
B. Included in Paper-VII titled ‘Information Technology and Operations’
e. ITD Applications in Practice
f. Accounting Software – Tally
g. Judicial Decision Management Systems – ITR, CTR, Taxmann, Associated Software like Grand
Jurix
h. Digital Evidences: Management and Investigations – e-Investigation
i. Information Security – Data Security, Cyber Crimes, Data Mining, Business Intelligence
12
Man’s mind stretched to a new idea never goes back to its original dimensions. ~Oliver Wendell Holmes Jr
C. Included in Paper-VII titled ‘Management and Administration in the Tax Department’
j.
Revenue Forecasting
Figure: Revenues abhi apni mutthi mein hain. Forecast karoon?....... aur keval is duniya ki nahin
nahin!!
1 Topic (Cumulative 58)
Suo Motu
k.
l.
m.
n.
o.
p.
q.
r.
s.
t.
u.
v.
Assessment and its Implementation: Interactive Case Studies
Investigation Techniques (Analysing Returns of Income; Legal Analyses)
Investigation Techniques (other modern techniques)
Module-Seminars on select areas like TDS, Penalties, Appeals, etc.
Drafting of Office Notes/Drafts, Orders and Responses
Financial Rules and Framing Budgets
Organizing Meetings and Conferences
Using Administrative Rules
Business Segment Studies and Analyses (A Project)
Seminars/Group Activities on select Topics in Direct Tax law: Strategic, Economic, Operational,
Legal and Procedural Analyses
The NALSAR Project in Laws
The Syndicate Project on various DTA Dimensions
Figure: Energy Sapping Activities planned (future baiting, space stretching, mind binding)
13
A man who reads too much and uses his own brain too little falls into lazy habits of thinking. ~Albert Einstein
4.
The Ad-S intersection in the table above includes the sessions handled by visiting and in-house
resource persons in Law, Philosophy/Strategy, Personal Mastery, Creative Leadership and Human
Resource Management, Economics and Fiscal Policy, Finance, Financial Markets and Financial
Management, Direct Tax Law (Quasi-Judicial Functions), Statistics, and the like. These also include
the various Cohort-based sessions undertaken on taking Tests and Examinations, improving
Computer Proficiencies, the Inspiration (Individual) and Book Review (Cohort) Sessions, etc.
These will now be supplemented with experiential, interactive and group-activity sessions on:
Figure: Skills that ‘Turn’ the World
Suo Motu
j. Continuing Inspiration (Individual) and Book Review (Cohort) Sessions
k. Computing and Modeling Skills on MS Excel
l. Continuing Skills in Statistical Confidence Interval Estimations, Hypotheses Tests, Regressions
and Forecasting
m. Research Skills through
i. Sessions on Research Methodologies
ii. ‘Brown Bag’ paper Presentation Sessions
n. Problem Identification and Solving
o. Audio-Visual Presentation Skills on MS Powerpoint
p. Filing of Personal Returns of Income
q. Skills on Financial Calculators and Mobile Phones
r. Internet Use, Document processing (zipping, pdf conversion, repairing, etc.) and Website
familiarization and development
s. Driving, Swimming, Mountain Climbing, Trekking, etc.
t. Dressing, Manners and Etiquette (including knotting ties, formal dressing, etc.)
u. Inter-personal skills (identifying and handling adversaries, customers, peers, subordinates and
superiors)
14
Curiosity is the wick in the candle of learning. ~William A. Ward
5.
The Co-P intersection in the table above includes the sessions handled by visiting and in-house
resource persons mainly in Philosophy/Strategy, Administrative Systems and Procedures and in
Organizational Behaviour. These will now be supplemented with experiential, interactive and
group-activity sessions on/ such as:
Figure: Personality
Figure: Universality
Suo Motu
j. Psychological Make-up, Profiling and Make-over
k. Addresses by Departmental Contributors of Note in Topical Areas
l. Creativity, Leadership, Initiative and Innovation
m. Integrated Planning and Management: Focus and Perspective
n. Academic Outreaches into other areas to learn and know Universality
o. Formal Functions: Participation and Organization
p. Club and Committee Activities
q. Shramdaan: Ideas and Participation
r. Interest and participation in Ministrances
s. Intensity and Quality of Involvement in Seminars on General Topics
6.
The Ad-P intersection in the table above includes the sessions handled by visiting and in-house
resource persons mainly in Health and Wellness (Ayurveda), Environmental Awareness, etc.
These will now be supplemented with experiential, interactive and group-activity sessions on/
such as:
Suo Motu
j. Addresses by Celebrities and Dignitaries
k. Promoting Cultural Conscience by Organizing Programmes through SPICMACAY, etc.
l. Pot-pourri sessions towards contributing through any items, topics or mediums of interest
m. Cultural, Sports and other Activities: Participation and Organization
15
I’ve known countless people who were reservoirs of learning, yet never had a thought.
~Wilson Mizner
It can be seen from the above that the additional topics/areas to be covered straddle
both the techniquestechniques-technicaltechnical-learning (Codeletters C, I and S) and the personality
personality
(Codeletter P) domains. While the C-I-S topics can be dealt with through systematized
inputs (lectures, seminars, workshops, group activities, etc) from resource persons within
and without, greater attention needs to be paid on the P topics.
III.
III.
Topics: Master Plan for Covering and Documenting Topics
A comprehensive plan for the C-I-S topics is laid out below. The plan only lists out the
topics and the respective venues, avenues and methodologies that will be used to impart
training in these topics. It can also be ssen that many of the topics will be covered at
and through a) self-help b) external stations c) seminars/projects/workshops d) cultural
clubs/committees/events and the like. This is because the topics being covered are
extremely disaggregated and cannot be imparted through rational-logical lecturepresentation modes alone. Formal a priori documentation of every topic is understandably
impossible owing to their diffused presence across various academic and personality
realms. Feeling and knowing are necessary for which each Officer Trainee has to take
concerted effort.
Figure: World Envelope
Figure: ….. and Documenting the Envelope
Consequently, the sessions are, from the perspective of examinations and evaluations,
divided into: a) that need to be self-documented (SD
SD)
SD based on what is understood
(based on material that may be provided by the resource person) b) for which formal
documentation may be available by the resource person (FD
FD)
FD and c) for which no
documenting will be done (ND
ND).
ND Documentation here means created reference material for
later reference and study for the Departmental Examinations. Question banks aimed at
preparing for the Departmental Examinations may also be asked to be prepared for both
FD and SD-marked topics. Other documentations, if, as and when mandated will need to
be done. Each of the documentation kinds are marked separately below against the
respective learning topic. Schedules will be finalized later.
16
Learning is not compulsory… neither is survival. ~W. Edwards Deming
The Master PlanPlan-Envelope (Table I)
Topic
Code
Topic or Topic-Set
Venue
Avenue
Methodology
a. Cross-Border
Transactions:
Investigation
&
Taxation (SD)
b. Other
Investigative
and
Regulatory
Agencies (SD)
NADT
NADT/Departmental
Resource Persons; Self
Lectures;
Projects
NADT;
Mumbai Attachments
NADT/Departmental
and
External
(RBI/SEBI/BSE)
Resource Persons; Self
NADT/Departmental
Resource Persons
Lectures;
Exposure
Tours/Visits;
Projects
Lectures
1.A
c. Audit: Internal and
External
(Revenue)
(SD)
NADT
1.B
a. Technology and
Standards –
Hardware, Software,
Operating Systems
(FD/SD)
b. Learning and
Knowledge
Management Systems
(FD/SD)
NADT;
Bangalore Attachments
NADT/Departmental
and
External
(CPC/Infosys) Resource
Persons;
Self Study
Departmental
and
External
(CPC/Infosys/ISB)
Resource Persons;
Self Study
NADT/Departmental
and External (CPC/
Infosys)
Resource
Persons;
Self Study
Departmental
(including
CPC)
Resource Persons;
Self Study
Departmental
(including
CPC)
Resource Persons;
Self Study
Departmental
(including
CPC)
Resource Persons;
Self Study
Lectures;
Workshops;
Projects
1.B
c. Information
Technology
Architecture in the
Department (FD/SD)
NADT;
(CPC)
Bangalore
Attachments
1.B
d. e-filing of Returns
(SD)
NADT;
(CPC)
Bangalore
Attachments
1.B
e. Functionality of Tax
Identification Number
(TIN) – e-TDS, AIR,
OLTAS (SD)
7. Central
Processing
Centres (SD)
NADT;
(CPC)
Bangalore
Attachments
NADT;
(CPC)
Bangalore
Attachments
1.C
a.
Organizations:
Structure, Functions
and Operations (FD)
NADT;
Bangalore/Hyderabad/Mumbai
Delhi Attachments
Departmental
and
External
(e.g.
ISB/IIM/TISS) Resource
Persons;
Self Study
Departmental
and
Lectures;
Interactions;
Seminars:
Projects
1.C
b.
Strategic Vision and
NADT;
CoCo-C
1.A
1.A
1.B
1.B
NADT; Bangalore/
Attachments
Hyderabad
Bangalore/Hyderabad/
Lectures;;
Interactions;
Seminars;
Projects
Lectures;
Seminars;
Interactions;
Projects
Lectures;
Interactions;
Workshops;
Projects
Lectures;
Interactions;
Workshops;
Projects
Lectures;
Interactions;
Projects
Lectures;
17
It is what we know already that often prevents us from learning.” ~Claude Bernard
Objectives (FD)
Delhi/International Attachments
1.C
c.
Positioning
and
Image
Building:
Department-Specific
(FD)
NADT;
Bangalore/Hyderabad/
Delhi/International Attachments
1.C
d.
NADT;
Delhi/
Attachments
International
1.C
e.
NADT; Delhi
Attachments
and
International
1.C
f.
Tax Compliance Risk
Management:
Department-Specific
(FD/SD)
Effective
Taxpayer
Service
Delivery:
Department-Specific
(SD)
e-Governance:
Department-Specific
(SD)
NADT; Delhi
Attachments
and
International
1.C
g.
Intelligent Databases
(SD)
NADT;
Delhi/
Hyderabad/
Mumbai Bangalore Attachments
1.C
h.
Party
NADT; International Attachments
1.C
i.
Third
Reporting
Arrangements
(FD/SD)
Role
of
Intermediaries
(FD/SD)
Tax
1.C
j.
1.C
1.C
1.C
1.C
Human
Resource
Management:
Department-Specific
(FD/SD)
k. Leadership
and
Team
Building:
Public OrganizationSpecific (SD)
l.
Budget Preparation
and Finalization: An
Overview (FD/SD)
m. Knowledge
and
Business
Process
Reengineering
–
Department-Specific
(FD/SD)
n. International
Best
Practices:
Tax
Administration-
NADT;
Mumbai/
Bangalore/Delhi/
Attachments
Hyderabad/
International
NADT;
Delhi/
Hyderabad/
Bangalore/ Mumbai Attachments
NADT; Delhi Attachments
External (e.g. ISB/IIM)
Resource Persons;
Self Study
Departmental
and
External
(e.g.
ISB/IIM/Infosys)
Resource Persons;
Self Study
Departmental
and
External
Resource
Persons;
Self Study
Departmental
and
External
Resource
Persons;
Self Study
Departmental
and
External
Resource
Persons;
Self Study
Departmental
and
External
Resource
Persons;
Self Study
Departmental
and
External
Resource
Persons;
Self Study
Departmental
and
External
Resource
Persons;
Self Study
Departmental
(incl.
HRD)
and
External
Resource Persons;
Self Study
Departmental
(incl.
HRD)
and
External
Resource Persons;
Self Study
Departmental Resource
Persons
Seminars:
Projects
Lectures;
Interactions;
Seminars:
Projects
Lectures;
Seminars:
Projects
Lectures;
Interactions;
Seminars:
Projects
Lectures;
Interactions;
Seminars:
Projects
Lectures;
Exposure
Tours/Visits;
Seminars:
Syndicate
Projects
Lectures;
Projects
Lectures;
Projects
Lectures;
Seminars:
Projects
Lectures;
Seminars:
Workshops;
Projects
Lectures;
Interactions
NADT; Delhi Attachments
Departmental
and
External
Resource
Persons;
Self Study
Lectures;
Interactions;
Seminars:
Projects
Departmental
and
External
Resource
Persons;
Lectures;
Interactions;
Seminars:
18
One of the reasons people stop learning is that they become less and less willing to risk failure.” ~ John W. Gardner
Specific (FD/SD)
1.D
Business Laws – II; All
14 Topics (FD/SD)
NADT
Self Study
Projects
External
Resource
Persons (NALSAR)
Lectures;
Seminars,
NALSAR
Projects
AdAd-C
2.
a.
More
Quantitative
and Computing (MS
Office)
Techniques
(FD)
Computer
Applications
and
Algorithms (FD/SD)
Human
Resource
Management (FD)
NADT
NADT
and
External
Resource Persons (LDI)
Lectures;
Workshops
2.
b.
NADT
NADT
and
External
Resource Persons
Lectures;
Workshops
2.
c.
NADT;
Mumbai/
Hyderabad/
d.
Organizational
Behaviour (FD)
NADT;
Mumbai/
Hyderabad/
2.
e.
Philosophy
Strategy (FD)
2.
f.
Operations
Management (FD)
NADT;
Delhi/
Hyderabad/
2.
g.
Generic Management
(FD/SD)
NADT;
Delhi/
Hyderabad/
2.
h.
2.
i.
Administrative
Systems
and
Procedures (FD/SD)
Relationship
Management (FD/SD)
2.
j.
Economics (FD/SD)
NADT;
Delhi/
Hyderabad/
Bangalore/
International
Attachments
NADT;
Delhi/
Hyderabad/
Bangalore/
International
Attachments
NADT; Mumbai Attachment
2.
k.
Law
and
Construction
Interpretation
(FD/SD)
Departmental
and
External
(ISB,
TISS,
Infosys)
Resource
Persons
Departmental
and
External
(ISB,
TISS,
Infosys)
Resource
Persons
Departmental
and
External (ISB, Infosys)
Resource Persons
Departmental
and
External
(ISB,
IIM)
Resource Persons
Departmental
and
External
(ISB,
IIM)
Resource Persons
Departmental
and
External
(ISB,
IIM)
Resource Persons
Departmental
and
External
(ISB,
IIM)
Resource Persons
Departmental
and
External
Resource
Persons
Departmental
and
External
(NLSIU)
Resource Persons
Lectures;
Workshops;
Seminars;
Projects
Lectures;
Workshops;
Seminars;
Projects
Lectures;
Seminars;
Projects
Lectures;
Seminars;
Projects
Lectures;
Seminars;
Projects
Lectures;
Seminars;
Projects
Lectures;
Seminars;
Projects
Lectures;
Seminars;
Projects
Lectures;
Seminars;
Projects
2.
NADT
and
Departmental
Resource Persons
Lectures;
Workshops;
Seminars;
Projects
and
its
and
NADT;
Delhi/
Hyderabad/
Bangalore/ Mumbai Attachments
NADT; Bangalore Attachment
CoCo-S
3.A
a.
Investigation
Techniques
(including Strategy,
Techniques,
Operations and
Psychology –
NADT;
Field
Visits;
postDepartmental
Examination
supplements during OJT-II
19
Never discourage anyone…who continually makes progress, no matter how slow. ~Plato
Searches and
Surveys) (FD/SD)
Investigations
of
Accounts:
Financial
Statements,
Books
of Accounts (Ratio
Analyses,
Financial
Analyses,
etc.)
(FD/SD)
Questionnaires and
Orders: Framing and
Drafting –
Interrogation
Methods, Drafting
Skills, Recording of
Statements (SD)
Drafting of Reports –
Scrutiny,
Remand
and Survey (SD)
3.A
b.
NADT;
post-Departmental
Examination supplements during
OJT-II
NADT,
Departmental
and
External
(LDI)
Resource Persons
Lectures;
Workshops;
Seminars;
Projects
3.A
c.
NADT;
Field
Visits;
postDepartmental
Examination
supplements during OJT-II
NADT,
Departmental
and
Governmental
Resource Persons
Lectures;
Workshops;
Seminars;
Projects
3.A
d.
NADT;
post-Departmental
OJT-II
NADT,
Departmental
and
Governmental
Resource Persons
Lectures;
Workshops
3.B
e.
ITD Applications in
Practice (FD/SD)
NADT;
post-Departmental
OJT-II
NADT
NADT
and
Persons
Departmental
and
External (LDI) Resource
Persons
NADT,
Departmental
and External Resource
Persons
Lectures;
Workshops
3.B
f.
Accounting Software
– Tally (FD/SD)
3.B
g.
3.B
h.
3.B
i.
Judicial
Decision
Management
Systems – ITR, CTR,
Taxmann, Associated
Software like Grand
Jurix (FD/SD)
Digital
Evidences:
Management
and
Investigations:
eInvestigation (FD/SD)
Information Security:
Data Security, Cyber
Crimes, Data Mining,
Business Intelligence
(FD/SD)
NADT
Departmental
and
External
Resource
Persons
Lectures;
Workshops;
Projects
NADT
Departmental
and
External
Resource
Persons
Lectures;
Workshops
3.C
j. Revenue Forecasting
(FD/SD)
NADT
NADT/
Departmental
Resource Persons
Lectures
3.
k.
NADT
NADT/Departmental
Resource Persons
Lectures;
Workshops;
Exercises
3.
l.
NADT
NADT/Departmental
Resource Persons
Lectures;
Workshops
Assessment and its
Implementation:
Interactive
Case
Studies (SD)
Investigation
Techniques
(Analysing Returns of
Income;
Legal
NADT
Lectures;
Workshops
Lectures;
Workshops;
Exercises
20
Being ignorant is not so much a shame, as being unwilling to learn. ~ Benjamin Franklin
3.
3.
3.
3.
3.
3.
Analyses) (SD)
m. Investigation
Techniques
(other
modern techniques)
(FD/SD)
n. Module-Seminars on
select
areas
like
TDS,
Penalties,
Appeals, etc. (SD)
o. Drafting of Office
Notes/Drafts, Orders
and Responses (SD)
p. Financial Rules and
Framing
Budgets
(FD/SD)
q. Organizing Meetings
and
Conferences
(ND)
r. Using Administrative
Rules (SD)
3.
s.
3.
t.
3.
u.
3.
v.
Business
Segment
Studies
and
Analyses (A Project)
(ND)
Seminars/Group
Activities on select
Topics in Direct Tax
law:
Strategic,
Economic,
Operational,
Legal
and
Procedural
Analyses (ND)
The NALSAR Project
in Laws (ND)
The
Syndicate
Project on various
DTA
Dimensions
(ND)
NADT
Departmental
and
External
Resource
Persons
Lectures;
Workshops
NADT
Persons
Lectures;
Seminars;
Workshops
NADT
Persons
Lectures;
Workshops
NADT
Persons
Lectures
NADT
Persons
Lectures;
NADT
Persons
NADT
Self
Lectures;
Seminars;
Workshops
Projects;
Seminars
NADT
Self
Seminars;
Group
Discussions;
Simulations
NADT
Self
NADT
Self
Projects;
Seminars
Projects;
Seminars
AdAd-S
4.
a.
4.
b.
4.
c.
Continuing
Inspiration
(Individual)
and
Book
Review
(Cohort)
Sessions
(ND)
Computing
and
Modeling Skills on
MS Excel (ND)
Continuing Skills in
Statistical
Confidence Interval
NADT
Self
Individual and
Group Talks
NADT
NADT,
Departmental
and External Resource
Persons
NADT
and
External
Resource Persons
Lectures;
Workshops
NADT
Lectures;
Workshops
21
It is possible to store the mind with a million facts and still be entirely uneducated.~ Alec Bourne
4.
d.
4.
e.
4.
f.
4.
g.
4.
h.
4.
i.
4.
j.
4.
k.
4.
l.
Estimations,
Hypotheses
Tests,
Regressions
and
Forecasting (FD)
Research
Skills
through (ND)
• Sessions
on
Research
Methodologies
• ‘Brown
Bag’
paper
Presentation
Sessions
Problem
Identification
and
Solving (ND)
Audio-Visual
Presentation
Skills
on MS Powerpoint
(ND)
Filing of Personal
Returns of Income
(ND)
Skills on Financial
Calculators
and
Mobile Phones (ND)
Internet/Website
familiarization;
Document
processing (zipping,
pdf
conversion,
repairing, etc.) (ND)
Driving,
Swimming,
Mountain Climbing,
Trekking, etc. (ND)
Dressing, Manners
and
Etiquette
(including knotting
ties,
formal
dressing, etc.) (ND)
Inter-personal skills
(handling
adversaries,
customers,
peers,
subordinates
and
superiors) (ND)
NADT
Departmental
and
External
Resource
Persons; Self
Lectures;
Workshops;
Individual Talks
NADT
NADT
and
External
Resource Persons
Lectures;
Workshops
NADT
NADT
Resource
Persons; Self
Lectures;
Workshops
NADT
NADT
Persons
Resource
Lectures;
Workshops
NADT
NADT
Resource
Persons; Self
Lectures;
Workshops
NADT
NADT
Resource
Persons; Self
Workshops
NADT;
Educational-NatureCulture Tours
Persons; Self
Workshops
NADT
Departmental
and
External
Resource
Persons; Self
Lecture-Demos;
Workshops
NADT; Field Visits; Attachments
Departmental
and
External
Resource
Persons; Self
Lectures;
Interactions;
Escort Duties;
Workshops
Departmental
and
External
Resource
Persons
Persons
Testing;
Lectures;
Workshops
Lectures;
Workshops;
CoCo-P
5.
a.
5.
b.
Psychological Makeup, Profiling and
Make-over (SD)
Addresses
by
Departmental
NADT
NADT
22
Whosoever neglects learning in his youth, loses the past and is dead for the future ~ Euripides
5.
c.
5.
d.
5.
e.
5.
f.
5.
g.
5.
h.
5.
i.
5.
j.
Contributors
of
Note (SD)
Creativity,
Leadership, Initiative
and Innovation (ND)
Integrated Planning
and
Management:
Focus
and
Perspective (SD)
Academic
Outreaches
into
other
areas
to
learn
and
know
Universality (SD)
Formal
Functions:
Participation
and
Organization (ND)
Club
and
Committee Activities
(ND)
Shramdaan:
Ideas
and
Participation
(ND)
Interest
and
participation
in
Ministrances (ND)
Intensity and Quality
of Involvement in
Seminars on General
Topics (ND)
Seminars
NADT
Departmental
and
External
Resource
Persons; Self
Departmental
and
External
Resource
Persons
Lectures;
Seminars;
Workshops
Lectures;
Workshops
NADT; various Attachments
Departmental
and
External
Resource
Persons; Self
Lectures;
Exposure
Visits;
Workshops
Self
Initiatives;
Instructions
Self
Initiatives;
Instructions
NADT
Self
Initiatives;
Instructions
NADT
Self
Initiatives;
Instructions
NADT
Self
Individual and
Group
Initiatives;
Instructions
NADT; Delhi
Attachments
and
Hyderabad
AdAd-P
6.
6.
6.
6.
a.
Addresses
by
Celebrities
and
Dignitaries (ND)
b.
Promoting Cultural
Conscience
by
Organizing
Programmes
through
SPICMACAY,
etc.
(ND)
c.
Pot-pourri sessions
towards
contributing
through any items,
topics or mediums
of interest (ND)
d. Cultural, Sports and
other
Activities:
Participation
and
Organization (ND)
NADT
External
Persons
Resource
Lectures;
Workshops;
Seminars
Performances;
Initiatives
NADT
External
Resource
Persons; Self
NADT
Self
Performances;
Initiatives
NADT
Self
Performances;
Initiatives
23
The wise (one) chooses the of joy; the fool takes the path of pleasure ~ the Kathopanishad
IV.
IV.
Recognizing, Forming and Enhancing Personality: A Note
The ‘Finished Product’ Officer Trainee (FPOT),
possessed of a pareto-optimal combination of
desirable attributes will become reality only if the
personality components are correctly identified,
stimulated
and
inspirationally
enhanced.
The
analyses above clearly demonstrate that personality
components come in two forms, viz.,
a)
b)
Those that are fundamental, i.e., enhance
personality per se;
skills-competenciescompetencies-maturation
Those that add skills(s(s-c-m), i.e. enhance certain topical abilities
Examples that fall in category a) are inputs aimed at creating and encouraging leadership,
innovation and team spirit. These attribute-dimensions are essential to any employment,
practice or career. The category b) type personality components enhance certain
contextually required skills, such as investigation, research, legal argumentation and
drafting. The above classification may be validly used in the current context; the future
may well require many s-c-g personality traits (for instance, that of Software Programming,
Computer Modelling or Database Management and Productivity Maximization through
these) as being absolutely necessary and universally applicable across employment
sectors. Consequently, these will need to be included into the pool of fundamental traits.
Undeniably, the personality drivers promoting that set of skills, competencies and
knowledge bases must not only not be merely stacked up but also organically interwoven
into a best quality FPOT generation machine. With this universalizing objective, the
scheduling and resourcing of persons (experts) and paraphernalia is sought to be spread
over both a wide range of partner institutions and organizations, but also over different
modes and methodologies of impartment.
Figure: Fundamental
Figure: Theory and Expertise
Expertise
24
No better love than love with no object, no more satisfying work than work with no purpose ~ Rumi
Consequently, as a thumb rule, it will largely be that the fundamental personality drivers
(as they need foundational philosophical constructs) are imparted by/through:
a) Experts and Theoreticians from Universities and Institutes of repute (e.g. Indian
School of Business, Tata Institute of Social Sciences, London School of Economics,
etc.) as well as famous freelancers of proven contribution and caliber through
Lectures, Workshops and, resources permitting, a few Interactive Sessions (Group
Activities). The venues will vary among the NADT and the respective Universities
and Institutes.
b) Interactive sessions mostly self-driven by the Officer Trainees, that include Group
Activities like Book Reviews and Seminars on general areas (that encourage logical
analyses, presentation, public speaking and confidence), mixed Group-or-Individual
Activities like organizing-participating in Club and Committee-powered activities (that
show initiative, effort, interest, diligence, goal orientation), Shramdaans (demonstrate
public-service-spiritedness, painstaking effort, etc.), Cultural Events (prove talent,
confidence, quality consciousness and range and multi-dimensionality), Ministrances
(show willingness to serve and Individual initiatives), Sports and Games, Adventure
Trips and Tours, etc. These will be held mainly at the NADT and through fieldcultural-educational-nature-tours and excursions.
Likewise the skills-competencies-maturation (s-c-m) giving personality drivers will be
imparted through:
a) A combination of experts and specialists from the NADT, the Department, other
Government Organizations and from the Private Sector (such as Digital Forensics,
Computer Code Cracking, and Database Management Experts) through Workshops
supported by Lectures and Demonstrations. These will usually be imparted at the
NADT.
b) Projects, Seminars and the encouraging of Self-Help programmes that will be
organized by or monitored through the Computer Club, the Hobbies Activity Node,
etc.
Figure: The sheen of universal knowing
Figure: The wonder and joy of ripening
25
A friend cannot be considered a friend until he is tested in three occasions,
after your death. ~ Hadrat Ali ibn abi Talib
in time of need, behind your back, and
The full list of Training Inputs that fall in these two categories is shown below. These
are further divided along different substantial dimensions of personality being sought
to be enhanced (both fundamentally and through maturation of pre-existing abilities).
These include the quantitative, legal, logical, financial, commercial, investigative,
psychological (general attitudinal), presenting, aesthetic, documenting, evaluative,
organizing (managerial), strategic (managerial), operational (managerial), technological,
inter-personal communication (managerial) dimensions and goal-orientation and
accomplishment, quality consciousness, continuing involvement, leadership, initiative,
discipline and willingness to stay on till the end (which we shall call as the Project
Mode Personality Dimension (PMPD). The columns in the list provided are selfexplanatory.
Personality Substances (Table
(Table II)
II)
*F = Fundamental; M= Maturating
Bloom
Code
Head
Co-C
Topic
Code
Topic
F/M*
1.B. b)
Learning
Systems
Management
M
Co-C
Co-C
1.C i)
1.C j)
M
M
Co-C
1.C k)
Role of Tax Intermediaries
Human
Resource
Management:
Department-Specific
Leadership and Team Building: Public
Organization-Specific
Ad-C
2. a)
F
Quantitative
Ad-C
2. b)
More Quantitative and Computing (MS
Office) Techniques
Computer Applications and Algorithms
F
Computing, Technological
Ad-C
2. c)
Human Resource Management
F
Ad-C
2. c)
Organizational Behaviour
F
Co-S
3.A a)
Investigation
Techniques
(including
Strategy, Techniques, Operations and
Psychology – Searches and Surveys)
M
Co-S
3.A c)
Questionnaires and Orders: Framing and
Drafting – Interrogation Methods, Drafting
Skills, Recording of Statements
M
Co-S
3.A d)
Drafting of Reports – Scrutiny, Remand
and Survey
M
Co-S
3.B g)
Judicial Decision Management Systems –
ITR, CTR, Taxmann, Associated Software
like Grand Jurix
M
Strategic,
Operational,
Evaluative
Strategic, Operational, Interpersonal
legal,
logical,
investigative,
evaluative,
organizing,
operational
technological,
inter-personal,
psychological,
PMPD
legal,
logical,
investigative,
evaluative,
organizing,
aesthetic, documenting, interpersonal, psychological, PMPD
legal,
logical,
investigative,
evaluative,
aesthetic,
organizing, documenting, PMPD
Strategic,
organizing,
documenting,
operational,
legal, , evaluative, logical,
technological
and
Knowledge
M
Substance Dimension
Strategic,
Operational,
Technological,
Evaluative,
Organizing, Documenting
Strategic, Operational
Strategic,
Operational,
Evaluative
Strategic, Operational, Interpersonal, Evaluative
26
What you seek is seeking you.~ Rumi
Co-S
3.B h)
Digital
Evidences:
Management
Investigations: e-Investigation
and
M
Co-S
3.B i)
Information Security: Data Security, Cyber
Crimes, Data Mining, Business Intelligence
M
Co-S
3. k)
Assessment
and
its
Interactive Case Studies
Implementation:
M
Co-S
3. l)
M
Co-S
3. m)
Co-S
3. o)
Investigation Techniques (Analysing Returns
of Income; Legal Analyses)
Investigation Techniques (other modern
techniques)
Drafting of Office Notes/Drafts, Orders
and Responses
Co-S
3. q)
Organizing Meetings and Conferences
M
Co-S
3. r)
Using Administrative Rules
M
Co-S
3. s)
Business Segment Studies and Analyses (A
Project)
M
Co-S
3. t)
M
Co-S
3 u)
Seminars/Group Activities on select Topics
in Direct Tax law: Strategic, Economic,
Operational,
Legal
and
Procedural
Analyses
The NALSAR Project in Laws
Co-S
3 v)
The Syndicate
Dimensions
DTA
M
Ad-S
4. a)
Continuing Inspiration (Individual) and Book
Review (Cohort) Sessions
F
4. b)
Computing
Excel
MS
M
4 c)
Continuing Skills in Statistical Confidence
Interval Estimations, Hypotheses Tests,
Regressions and Forecasting
Research Skills through i) Sessions on
Research Methodologies and ii) ‘Brown
M
4 d)
and
Project
on
Modeling
various
Skills
on
M
M
M
F
legal,
logical,
investigative,
evaluative,
operational,
technological
strategic, quantitative, financial,
legal,
logical,
investigative,
evaluative,
operational,
technological
legal,
logical,
investigative,
quantitative,
evaluative,
aesthetic, strategic, organizing,
documenting,
operational
technological,
inter-personal,
psychological, PMPD
legal,
logical,
investigative,
evaluative
strategic, technological, interpersonal, psychological,
legal,
logical,
strategic,
evaluative,
documenting,
psychological, PMPD
organizing,
documenting,
strategic,
operational
technological,
inter-personal,
psychological, PMPD
legal,
logical,
organizing,
documenting,
operational,
inter-personal
commercial,
evaluative,
documenting,
PMPD,
organizing,
strategic,
technological, logical
evaluative, documenting, PMPD,
organizing
strategic,
legal,
logical,
evaluative,
documenting, PMPD, organizing
strategic, technological,
evaluative, documenting, PMPD,
organizing
strategic,
evaluative,
presenting,
documenting, PMPD, organizing
strategic, technological, logical,
inter-personal, psychological
quantitative,
technological,
evaluative, logical, presenting,
documenting, strategic
quantitative,
technological,
evaluative, logical, presenting,
documenting, strategic
quantitative,
technological,
evaluative,
financial,
27
When the pupil is ready to learn, a teacher will appear ~ Zen Proverb
Bag’ paper Presentation Sessions
Co-P
4 e)
Problem Identification and Solving
4 f)
Audio-Visual
Powerpoint
MS
M
4 h)
Skills on Financial Calculators and Mobile
Phones
M
4 i)
Internet/Website familiarization; Document
processing
(zipping,
pdf
conversion,
repairing, etc.)
M
4 j)
Driving, Swimming,
Trekking, etc
Climbing,
F
4 k)
Dressing, Manners and Etiquette (including
knotting ties, formal dressing, etc.)
F
4 l)
Inter-personal skills (handling adversaries,
customers,
peers,
subordinates
and
superiors)
Psychological Make-up, Profiling and Makeover
F
5 b)
Addresses by Departmental Contributors of
Note
F
5 c)
Creativity,
Innovation
and
F
5 d)
Integrated Planning and
Focus and Perspective
Management:
F
5 e)
Academic Outreaches into other areas to
learn and know Universality
F
5 f)
Formal
Functions:
Organization
F
5 g)
Club and Committee Activities
5 a)
Presentation
Skills
Mountain
Leadership,
F
on
Initiative
Participation
and
F
F
commercial, logical, presenting,
documenting,
strategic,
psychological, PMPD
quantitative,
technological,
evaluative, financial, strategic,
organizing, operational, logical,
documenting,
psychological,
inter-personal, PMPD
technological,
evaluative,
logical, documenting, strategic,
organizing, presenting, interpersonal,
aesthetic,
psychological, PMPD
quantitative,
technological,
evaluative, financial, logical,
operational
technological,
evaluative,
logical, aesthetic, operational,
presenting,
aesthetic,
documenting, organizing
Organizing,
psychological,
inter-personal,
evaluative,
operational
psychological,
inter-personal,
evaluative,
presenting,
aesthetic
psychological,
inter-personal,
evaluative,
presenting,
operational, organizing
psychological,
inter-personal,
evaluative,
presenting,
operational, organizing, logical,
investigative, legal., quantitative
psychological,
strategic,
operational,
inter-personal,
evaluative,
presenting,
technological, documenting
psychological, strategic, interpersonal,
evaluative,
presenting,
strategic,
psychological,
evaluative, logical, operational,
documenting,
technological,
presenting, inter-personal
strategic, quantitative, financial,
organizing,
logical,
documenting,
technological,
psychological, evaluative
Operational,
presenting,
psychological,
inter-personal,
PMPD, aesthetic
organizing, PMPD, strategic,
documenting,
technological,
28
He who asks a question is a fool for a minute; he who does not remains a fool forever. ~ Chinese Proverb
Ad-P
5 h)
Shramdaan: Ideas and Participation
F
5 i)
Interest and participation in Ministrances
F
5 j)
Intensity and Quality of Involvement in
Seminars on General Topics
F
6 a)
Addresses by Celebrities and Dignitaries
F
6 b)
Promoting Cultural
SPICMACAY, etc
F
6 c)
Pot-pourri sessions
6 h)
Cultural, Sports and other
Participation and Organization
Conscience
through
F
Activities:
F
psychological, evaluative, interpersonal, presenting, aesthetic
organizing, PMPD, strategic,
documenting,
technological,
organizing, PMPD, operational,
documenting,
technological,
psychological, strategic, PMPD,
inter-personal,
organizing,
evaluative,
presenting,
aesthetic,
technological,
documenting
psychological,
strategic,
operational,
quantitative,
financial,
inter-personal,
evaluative,
presenting,
technological, documenting
psychological,
organizing,
evaluative,
presenting,
aesthetic, technological
organizing,
psychological,
evaluative,
inter-personal,
presenting, aesthetic
organizing,
psychological,
evaluative,
inter-personal,
presenting, aesthetic
The Officer Trainees may take special care and effort as and when the sessions/events
above are being held to:
a) improve maximally the corresponding personality dimensions
b) collect, prepare or plan documentation that may be needed to attempt the
examinations
c) prepare question banks (multiple choice, objective, short answer, essay type, other
creative kinds)
V.
The Disaggregated Model of Covering, Scheduling and Documenting Topics
The kinds (dimensions) of disaggregation proposed in the imparting of topics are:
A.
B.
C.
D.
Along External Visits and Partner Institutions (discussed below)
Along Documentation Need-Modes (FD/SD/ND) – already discussed and identified in
Table I above
Along Modes of Impartment – already discussed and identified in Table I above
Along Personality Substance-Dimensions – already discussed and identified in Table II
above
29
If you light a lamp for somebody, it will also brighten your own path ~ Buddhist Proverb
E.
F.
A.
Along Academic Projects and Seminars (discussed below)
Along Clubs and Committee Activities (including Shramdaan) (discussed below)
Disaggregation across External Stations
Figure: A future Attachment Station
The likely coverage of many Topics in external stations is the result of their diffusion
across academic territories and resultant disaggregation across dimensions. Some of the
sessions being arranged* in this category are:
*For codes please refer to Table 1
a)
The Indian School of Business (ISB), Hyderabad (October 19th, 2011)
•
•
•
•
•
CoCo-C
CoCo-C
CoCo-C
CoCo-C
CoCo-C
1.C
1.C
1.B
1.B
1.C
k) Leadership and Team Building in the context of a Public Organization
j) Human Resource Management within the Government Framework
b) Learning and Knowledge Management Systems
c) Information Technology Architecture in Public Service Environments
c) Positioning and Image Building for the Indian Direct Taxes Administration
30
One moon shows in every pool in every pool the one moon.~ Zen Proverb
• CoCo-C 1.C f) e-Governance with examples of successful transformations (here the evolution
of an e-Governance set up from a ‘click-and-mortar Strategy-and-Operations environment
as a natural process)
b)
The Tata Institute of Social Sciences (TISS), Mumbai (October 14th, 2011)
•
•
•
•
•
•
c)
1.C k) Leadership and Team Building in the context of a Public Organization
1.C j) Human Resource Management within the Government Framework
2 g) Tax Administration and its Social Relevance and Responsibilities
5. e) Rural India and Direct Taxes policy
5. d) Green Taxation with examples of successful transformations
5. k) Academic Outreaches into other areas to learn and know Universality
The Indira Gandhi Institute of Development Research (IGIDR), Mumbai (October 10th,
2011)
•
•
•
•
•
•
•
d)
CoCo-C
CoCo-C
AdAd-C
CoCo-P
CoCo-P
CoCo-P
CoCo-C 1.A a) Cross-Border Transactions: Investigation & Taxation
Co--C 1.A b) Other Investigative and Regulatory (Financial) Agencies
Co
CoCo-C 1.C. d) Tax Compliance Risk Management: Department-Specific
AdAd-C 2 j) Economics and Fiscal Policy
CoCo-S 3.C j) Revenue Forecasting
CoCo-P 5. k) Academic Outreaches into other areas to learn and know Universality
CoCo-S 3.A b) Investigations of Accounts: Financial Statements, Books of Accounts (Ratio
Analyses, Financial Analyses, etc.)
The National Law School of India University (NLSIU), Bangalore (October 6th, 2011)
•
•
•
•
AdAd-C 2. l) Law and its Construction and Interpretation
Co--S 3.B h) Digital Evidences: Management and Investigations: e-Investigation
Co
CoCo-S 3.B i) Information Security: Data Security, Cyber Crimes, Data Mining, Business
Intelligence
31
Student says " I am very discouraged. What should I do?" Master says, "Encourage others .~ Zen Proverb
e)
The Securities and Exchange Board of India (SEBI), Mumbai (October 10th–12th
•
•
•
f)
g)
CoCo-C 1.A b) Other Investigative and Regulatory (Financial) Agencies
CoCo-S 3. w) Investigation Techniques (other modern techniques)
The Reserve Bank of India, Mumbai (October 10th–12th
•
2011)
2011)
The Global Education Centre, Infosys Foundation, Mysore (October 3rd-4th, 2011)
• Ad
Ad--C 2. f) General Managerial competence
• CoCo-C 1.C f) and g); AdAd-C 2. e); CoCo-S 3.B e, h) and i); AdAd-S 4. h) and i) Techno-ITInformation-savviness
• CoCo-C 1.C f); CoCo-S 3. o) , 3.A c) and d); AdAd-S 4. d) Report and Analysis quality
• AdAd-S 4k) and l) Professional Behaviour and Etiquette
• CoCo-S 3.A a), 3. q); AdAd-S 4. a) and l) Negotiation, Presentation and Communication skills
h)
The Direct Taxes Regional Training Institute, Bangalore collaborating with the IIM,
Bangalore (October 5th – 7th, 2011)
•
AdAd-S 4. d) Research Skills through Sessions on Research Methodologies
Figure: Research…..
•
•
•
•
CoCo-S
CoCo-P
CoCo-P
CoCo-P
…….. and its Methods and Rules
Rules
3. k), l), m), n), o) q) r)
5.b) Addresses by Departmental Contributors of Note
5.d) Integrated Planning and Management: Focus and Perspective
5. f) Formal Functions: Participation and Organization
32
A wise man makes his own decisions, an ignorant man follows the public opinion..~ Chinese Proverb
i)
j)
The London School of Economics and
The Attachment Centre at the Georgia State University System, Atlanta
(November 21st – 26th, 2011)
Figure: Outreach
•
•
•
•
•
•
•
•
CoCo-S 1.B and 1.C (all
(all subsub-topics) and AdAd-C 2. j) Fiscal Policy, Tax Administrative
and Financial Regulatory systems of the UK/US.
CoCo-C 1.A b) and 1.C n),
n), AdAd-C 2. k), CoCo-S 3.A b) Tax Laws and Accounting Practices and
Standards of the UK/US (these could include issues like Residency, the concept of
Income, Capital Asset, Taxable Transactions on the Law side and on issues like
Valuation, Intangibles, Capitalization, etc. on the Accounting side)
CoCo-C 1.C n), AdAd-C 2. g)
g), Visit to the HMRC's/IRS’s offices in the areas of Direct Tax
Administration
CoCo-C 1.A a) DTAAs, Cross Border Transactions, and Transfer Pricing (with real examples)
CoCo-C 1.C n), CoCo-P 5. e) Visit-cum-attachment with the OECD's office at London/ Georgia
State University Fiscal Policy Centre at Atlanta.
CoCo-P 5. c) A self-evaluated do-it-yourself project in Tax or Associated areas
AdAd-P 6. c) Visit to places of historical/natural significance
CoCo-C 1.C n) Best Practices at the London School of Economics/Georgia State University
or Brown University
33
To know the road ahead, ask those coming back. .~ Chinese Proverb
k)
The Delhi Attachments (Directorates of HRD/ Systems/ Infrastructure/ BPR/ Budget, etc.) (a
week each in two batches in January and February, 2011)
•
l)
The OJT – II (6 weeks in January – February, 2011)
•
•
•
•
m)
CoCo-C 1.B and 1.C (all Sub Topics); AdAd-C 2.
2. g) (all Sub Topics), CoCo-P 5. d) Integrated
Planning and Management: Focus and Perspective
CoCo-S
CoCo-P
CoCo-P
CoCo-P
3. k), l), m), n), o) q) r)
5.b) Addresses by Departmental Contributors of Note
5.d) Integrated Planning and Management: Focus and Perspective
5. f) Formal Functions: Participation and Organization
The Bharat Darshan ( 1week in February-March, 2011)
•
AdAd-P 6. d) Cultural, Sports and other Activities: Participation and Organization
Please note that the Topic Codes indicated in each of the above attachments show only
a minimalist set. The Officer Trainees are welcomed to add more relevant subject-topics
from table that fit into the disaggregation stated above. They may also take special care
to collect, plan and prepare documentation and question banks in respect of these
sessions. The attachments too may be enhanced or reduced depending on needs and
exigencies that change with the times.
B.
Disaggregation across Academic Projects and Seminars
The NALSAR Project
The List of the Projects in Business Laws and other Legal Topics to be evaluated by the
NALSAR University of Law under the Business Laws component of the Induction Training
Programme (the NALSAR Project in short) as assigned to the individual Officer Trainees is
provided in Annexure I.I A detailed Work-plan (Approach Platform) and Instructions on what
needs to be done and mandatorily included in the Synopsis has already been provided.
34
The tongue like a sharp knife... it kills without drawing blood. .~ The Buddha
However, these too are attached for the reason of convenience (Annexures
Annexures IA and 1B).
1B
The project will be strictly monitored along the following stages:
Stage
1 a)
1 b)
2 a)
2 b)
2 c)
3
Monitoring Requirement#
Synopsis: First Cut (to the Course Team)
Synopsis: Second and Final Cut (to the
Course Team)
Draft Project Report: First Cut (to the
respective Advisors)*
Completed Project Report: Final Submission
(for Clearance from the Advisors)**
Final Submission (to
(to the Course Team)
Seminars and Viva Voce
Submission by
10th Sept., 2011
20th Sept., 2011
Clearance by
15th Sept., 2011
25th Sept., 2011
30th Nov., 2011
05th Dec., 2011
15th Dec., 2011
20th Dec., 2011
22nd Dec. 2011
TBA
TBA
----
*A certificate of satisfactory progress in a prescribed pro forma duly signed by the Advisor will
need to be submitted along with the Draft
** A certificate of clearance in a prescribed pro forma duly signed by the Advisor will need to be
submitted along with the Report
#All submissions shall be typewritten in English as mandated by the NALSAR University of Law.
Plagiarism will be severely dealt with and the candidate concerned may be debarred from
appearing for the Departmental Examinations, besides other penalties.
#Adhering to the time limits above is sacrosanct.
The Syndicate Project
Figure: Cubes (Dis)Aggregate into a Sphere
Fulfillment
The List of the Syndicate Projects to be advised and guided by respective Faculty
Counsellor-Advisors as assigned to the Syndicate Groups of Officer Trainees is provided
in Annexure II.
II Detailed instructions on what needs to be done have already been
provided. However, this too is attached for the reason of convenience (Annexure
Annexure IIA).
IIA
35
Give a man a fish and you feed him for a day. Teach a man to fish and you feed him for a lifetime.. .~ Chinese Proverb
There is the need to provide a common yet healthy and topically germane denominator
for all topics offered in the project. This will enable easier comparing, profiling and
indexing of contribution and quality of every completed work. Consequently a generalized
Approach-Framework-Template for the Syndicate Projects will be as follows:
Figure: Project RoughRoad
RoughRoad……
Road……
1.
2.
3.
4.
5.
6.
7.
8.
to……More
to……More like it!
Introduction;
Identifying and listing out the key concepts, definitions, terminologies and interlinks against the
strategic backdrop (why do we need the area of study and what are its USP and
applications?);
The principal subjects and areas of study (such as Law, Economics, Operations, etc.) that
relate to and provide inputs to the Project Topic and the nature of such relations/inputs;
Brief Literature Reviews in each of these;
The main drivers, stimulants, catalysts and dimensions (materials, economic trends, sociocultural attitudes and trends, calamities, research, technology, resource availabilities, etc.) that
intersect to form the area of the Project Topic;
Different models, approaches, frameworks, etc. available today that deal with the Project Topic
across 3) and 4) above; Ongoing research and Best Practices, if any;
Discussing 2 or 3 principal idea-frameworks out of 5) in detail; the most recent trends and
developments to be included;
Important Case Laws, Case Studies, Examples, Prototypes and/or Experiences (as applicable);
their lessons and rewards;
The International Experience and Trends in Different Countries
36
Although gold dust is precious, when it gets in your eyes, it obstructs your vision..~ Hsi Tang
9.
Comparative studies along other Existing and Emerging Areas (e.g. Intellectual Property, Thin
Capitalization Issues, etc.);
10. Conclusions, Challenges and Recommendations
Figure: A Cosmic Approach Platform
Reaching Perfection
There can be marginal deviations from the above through the inclusion/exclusion of some
of the steps above to harmonize with that nature of the topic. Other further instructions
will be provided as and when required. An example of a skeletal approach platform of the
lines above of the topic ‘Global Trends in Transfer Pricing’ is provided next for reference
and use as a punching bag (i.e., you may state your negative feelings).
Global Trends in Transfer Pricing:
Pricing: A Template Example
37
A flower falls even though we love it and a weed grows even though we do not love it. – a Zen Quote
1.
2.
3.
4.
5.
6.
7.
Introduction: a) Assets and Transactions, by Taxpayers: Persons and Jurisdictions c) (Money)
Value and Revenue d) Returns (Profits and Income), Tax and Tax Rates (i.e. Revenue Less
Cost = Income % Tax)
Taxation: Economics versus Law
a.
Transfer Pricing: an Economic analysis of Costs and Incomes and consequent tax
incidentality and apportionment
b.
International Taxation: Legal-Jurisdictional wrangles over tax-liability and apportionment
Domestic Taxation: Globalization and Privatization
International Transactions Taxation
a.
The Economic Angle
b.
Cost: Definitions and Cost as Value
c.
Accounting and Factual Costs
d.
Time and Operational Integrality, Opportunity Cost and Real Costs
e.
Market determined Costs
i. Intrinsic Costs: and the Financial Angle
1. Financial (Stock) Value Models
2. Rationality, Perfect Competition, Market Efficiency and Information Symmetry
3.
Imperfections: Arbitrage and January Effect
ii. Market Cost as the Real Cost
f.
Transfer Pricing Methods: Traditional and State-of-the Art
g.
Legal Angle
i.
Disputes Real and Potential
1.
Jurisdiction
a)
TP Case Study I
b)
TP Case Study 2
2.
Definitions of Asset (including Intellectual and Financial), Transaction,
Taxpayer and Person
Trends in Different Countries: Comparative studies
a. Existing Methods: Costing and Jurisdiction
b. Emerging Areas
International Taxation Issues
Conclusions, Trends and Recommendations
Figure: Analyzing and Evaluating
Figure: Unravelling Recommendations
Recommendations
38
The world is like a mirror you see? Smile and your friends smile back- Japanese Proverb
The project will be strictly monitored along the following stages:
Stage
1 a)
1 b)
2 a)
2 b)
2 c)
3
Monitoring Requirement#
Synopsis: First Cut (to the Course Team)
Synopsis: Second and Final Cut (to the
Course Team)
Draft Project Report: First Cut (to the
respective Advisors)*
Completed Project Report: Final Submission
(to the Course Team after Clearance from
the Advisors)**
Final Submission (to the Course Team)
Seminars and Viva Voce
Submission by
25th Sept., 2011
1st Dec.., 2011
Clearance by
5th Nov.., 2011
10th Dec., 2011
25th March, 2011
30th March, 2011
05th Apr., 2012
10th Apr., 2011
12th Apr., 2012
TBA
TBA
---
*A certificate of satisfactory progress in a prescribed pro forma duly signed by the Advisor will
need to be submitted along with the Draft
** A certificate of clearance in a prescribed pro forma duly signed by the Advisor will need to be
submitted along with the Report
#All submissions shall be typewritten in English. Plagiarism will be severely dealt with and the
candidate concerned may be debarred from appearing for the Departmental Examinations, besides
other penalties
#Adhering to the time limits above is sacrosanct. The dates are tentative and can be advanced or
postponed in the event of any need or emergency.
Business/Commercial Segment Studies and Analyses (A Project)
Each of the Cohorts (these have been reorganized) will need to
Business/Commercial segment and make presentations/projects showcasing:
a)
b)
identify
a
The history, evolution and strategic trends and trajectories of the segment, its component
sub-segments and feeder and ancillary sub-segments;
Economic contributions and Market Presence and capitalization;
39
Ennui has made more gamblers than avarice, more drunkards than thirst, and perhaps as many suicides as despair. – The
Buddha
c)
d)
e)
f)
g)
h)
i)
j)
k)
l)
The nature of the operational transactions and the modes of emergence of Financial and
Market Value;
Business Intelligence and its meanders in the Segment being considered;
A compendium of the principal beneficial Direct Tax provisions claimed (Exemptions/
Deductions/ Rebates/ Depreciations/ Trading losses and other Exigencies and specific Risk
factors/ Scientific and other beneficial expenses);
Economic and Social benefits and costs of the specific tax provisions described in clause d)
above;
Accounting Standards relevant to the Business Segment;
Coordination with other Fiscal and Regulatory Agencies, especially Indirect Taxes, SEBI,
MODVAT, etc (as applicable).;
Tax Evasion techniques adopted and recommendations for Investigations; Technical Statutory
Offences violative of the Dierct Tax Provisions that are possible
2 or 3 Case Studies that describe successful results (revenue enhancements) in favour of the
Department;
International Transactions and Taxation Analyses, Experiences and Administrative Best
Practices;
Recommendations for the Department in effective and maximal tax mobilization from the
Business Segment;
Details about the dates and timings of the project will be announced later.
Other Special Assignments
a)
b)
c)
d)
e)
Libraries and Databases (the electronic variety) are here to stay; database
understanding, management and search techniques are important skills and
personality facets. Those of the Economic and Legal varieties will be encouraged.
Special Case Study exercises will be organized using the E-Jurix software that has
been installed in the laptops to determine intersecting zones and lists of relevant
judicial decisions;
The Officer Trainees with previous work experience, especially in the Government
and Public sectors will be invited to deliver talks on select matters of relevance,
especially their experiences in dealing with these matters;
Special assignments, talks by the Officer Trainees and interactive exercises based on
the readings of seminal Departmental literature, such as ‘Let us Share: A
compendium of Best Practices’, ‘The Chronicle of Direct Taxation in India’, the Audit
Manual, the Vigilance Manual, the Prosecution Manual, etc. will be conducted;
In-Basket/Simulation Exercises on Tapal receipt and dispatch, Filing and Processing
of Returns, etc. will be carried out. Investigations of real books of Accounts will be
organized through the Lead Institute of Chartered Accountants;
Officer Trainees will be sent on real searches and surveys organized in the Field.
All Officer Trainees are instructed to keep in mind the need to prepare the
documentation and the sample questions oriented towards the Examinations.
40
Most of humanity do not know what it is in their interest to know. They dislike what would eventually benefit them. - AlNasafi
The Direct Taxes Code, 2010
The Direct Taxes Code (DTC) Bill, 2010 is before Parliament and could get passed in the
coming days, making this enforceable by the time you are posted. This makes it
imperative that this (a comprehensive Code that integrates, Income, Corporate, Wealth
and other Direct Taxes like Dividend Distribution Tax in a planned single Enactment) be
efficiently and effectively imparted during this Induction Training. A short Module
containing the various features of the DTC will be incorporated at an appropriate time to
be decided later. If the passage of the Bill is expedited, we will have a Mode on the
finished version of the Bill (the Enactment) consequent to that. If the process is slow,
then we will discuss the philosophy, essential components and features relatively soon.
The situation will be continuously monitored. The Officer Trainees may also alert us to
any news-happenings on this matter that may arise at any time.
Rationalized
Happiness
Please know that the DTC has been crafted and designed with the twin objectives
of Direct Taxes
Rationalization
(increased effectiveness and
throughput)
and
its
Harmonization with international mechanisms and standards.
International Financial and Reporting Standards (IFRS) and related Accounting Standards
will be incorporated as an expansion of the sessions on Financial Analyses under SubTopic Code Co-S 3.A b).
Intellectual Property and its Valuation is an emerging area that will be introduced and
covered minimally under Sub-Topic Code Ad-C 3. j) and 3. k)
Intellects Property and
Copyrighting
41
Go to the ant, thou sluggard; consider her ways, and be wise.
~Proverbs 6:6
C.
Disaggregation across Clubs and Committee Activities (including Shramdaan)
Shramdaan (Co
CoCo-P 5. h)
h
This is an activity that seeks to evaluate the
following personality dimensions of the Officer
Trainee (please refer to Table II above):
organizing,
PMPD,
strategic,
documenting,
technological, psychological, evaluative, interpersonal, presenting and aesthetic. Shramdaan
is closely related to some of the other activities
planned such as Ministrances and Committee
Efforts. The following projects for Shramdaan
are suggested:
a)
Converting the Old CPWD Building (‘Lal
Lal Bungalow’)
Bungalow’ situated adjacent to the ‘Meeting
Point’ canteen-cum-eatery, NADT to a Clubhouse-cum-‘Vintage’ Building
For there has been felt the acute need of having a
Clubhouse that will serve/double up as a Community
space for informal gatherings/get-togethers/parties,
etc. It is proposed that the ‘Lal Bungalow’ situated
adjacent to the ‘Meeting Point’ canteen-cum-eatery be
renovated and partly used for the same. It is also
proposed that the building be restored and a portion
of the same converted into a ‘Vintage’ Building. This
‘Museum’ will thereafter house and place for public
viewing artifacts, items of significance to training and
that record the history of its evolution. This will add
to the value of the existing ‘NADT Archives’ and
greatly enhance the prestige of and goodwill for the
NADT as an institution of quality, established systems
and institutional memory. This will also enhance the
profile and image of the Department and of Public
Services in general.
b)
Setting up a racing and running track in the cricket ground on campus
c)
Landscaping the unattended portion of Lumbini gardens adjacent to Meeting Point
d)
Creating an integrated Medical Facility with ambulances, in-patient and critical care
facilities in the NADT;
e)
Establishing a full-fledged Sports Training Complex that includes a full-fledged
Facilitation and Care Centre for the physically handicapped, visually and hearing
42
Educating the mind without educating the heart is no education at all ~ Aristotle
impaired candidates to integrate holistic Physical Wellness into comprehensive
training at the NADT
Figure: The Complete Environment
Holistic Wellness
The NADT has consistently reoriented its purposeful and productive training
philosophy and policies to be constantly in tune with the ‘Department’s’ strategic
vision, mission and dynamic needs as well as the changing requirements. For this,
the creation of a high-performance environment and a committed, motivated and
productive workforce of high quality are imperative. The holistic development of the
individuals constituting such workforce that includes regular, scientific and consistent
physical activity components are inalienable adjuncts of any project that aims
towards high-quality human resources. Towards the above, the NADT has set up,
after much striving and at considerable cost, sports and games infrastructure of
high quality. The process of augmentation of this is continuing.
A proposal that seeks to fulfill this need by establishing a full-fledged Sports
Training Complex and institutionalizing an integrated Physical Wellness philosophy
components has been initiated that need to be taken forward. Seasoned overall
supervising authorities / persons-in-charge for identifying the talents, interests,
abilities and handicaps of Officer Trainees in different sports, games and physical
activities are needed They will also be responsible for maintaining the schedule
prepared by the sports secretary and selecting the trainers for different sports
activities. If the need arises, they must possess the background and ability to train
the Officers on their own and also motivate them towards zealous involvement. Two
posts of Sports Officer/Senior Physical Training Instructor (separately for i) Sports
and Games and ii) Regimented Physical Training) are suggested at this time, along
with 1 Physiotherapists and 1 Psychological Counsellor to attend to chronic and
instantaneous problems while carrying out sports activities that may include physical
and emotional stress, muscular wear and tear, physique-related handicaps and
issues, etc. Resource persons trained to deal with audio/visual/speech impaired as
43
I know that I am intelligent because I know that I know nothing ~ Socrates
well as physically handicapped candidates too are to be recruited and posted to the
NADT.
f)
A project that integrates Rain Water Harvesting, Solar and Non-Convectional Energy
Introduction, Sprinkler Irrigation and Bio-Conservation into the NADT’s system and
work processes
Integrate
and
Conserve
Conserve
g)
A scalable publicity booklet showcasing the infrastructure map in the NADT. This will
be augmented by the preparation of a technological inventory (computers and its
accessories) and physical inventory (furniture, fittings and furnishings)
This group will also identify Infrastructural (Physical/Technological) weaknesses and
needs at the NADT (e.g. absence of Internet Accessibility USB datacards, Lifts,
Railings and Ramps, etc.) and help in establishing and augmenting these by
coordinating with the NADT Administration and Directorate of Income Tax
(Infrastructure), New Delhi. They will also prepare reports and follow these up.
Notes and ideas on the above may be available with the Course Team or the NADT
Administration. The Officer Trainees will be divide into groups that will act on any one of
the above Shramdaan Projects. Thinking on the same may commence now.
Committees, Activity Nodes and Clubs (Co(Co-P 5. g)
a)
Committees are of various kinds:
•
•
the Temporary Committees set up to attend to and manage events and (such
as an Inauguration and Valediction function);
the ‘Projects of Choice’ Committees (the Batch Office Physical and Technological
(e.g. Website) Augmentation Committee, the Archives Identification Committee,
etc.) set up to a carry out activities and projects preferred by specified groups
of Officer Trainees;
44
More harm is done by fools through foolishness than is done by evildoers through wickedness.
– Muhammad, the Prophet
•
•
•
the Formal Committees set up by the Course Team to attend to and complete
specific kinds of work (the Newsletter, Electronic Board, etc.)
the ToursTours-andand-Visits Committees set up to manage external excursions;
the purely Impromptu Committees set up to manage emergent situations (such
as the assigning and distribution of laptops and the uploading of databases
onto the laptops);
A list of the Formal and ‘Project-of-Choice’ Committees that have been set up is as
follows:
a) The Birthday Celebration Committee (this is now dissolved as its activities have
been taken over by the Extra Mural Club)
b) The Batch Office Committee
c) The Medical Mini Clinic
d) The Electronic Board (LCD) Display Committee
e) The Website Details Uploads Committee (now temporarily defunct as the matter
has already been uploaded; may be revived later)
f) The Online PAN requisitioning Committee (now defunct as the matter stands
concluded)
g) The Tricolour Identity Card Committee (now defunct as the matter stands
concluded)
h) The Table Calendar Committee (now defunct as the matter stands concluded)
i) The Morning Activities Committees
j) The Newsletter (Hindi and English) Committee
More will be constituted as and when the need arises. Officer Trainees are expected
to keenly participate in these to enhance the personality elements and constituents
discussed at length above. Please know that all Committee activities will be carefully
monitored along timeliness, quality and other dimensions.
At this time, a Batch Memories Committee is now being constituted. The members of
this will collect all memorabilia of the activities carried out by the Officer Trainees
of the Batch (including photographs, articles penned, prizes won, paintings, etc.) and
45
The lower classes of society are those who fatten themselves in life in the name of religion. - Ibn el_mubarak
create (design and develop) a Trans-Album (something more than an Album or an
Album that transcends the times) that can be preserved unto posterity. Scanned
copies of the Album can also be electronically distributed to all concerned.
b)
The 4 Activity Nodes and the list of the Clubs beneath them are too well-known to
warrant any detailed mention here. Most of them have already and are already
carrying out many activities, events and projects of distinction. The website
promoted by the Amateur Astronomy Club, the orphanage and old-age home visits
promoted and organized by the Social Welfare Club, the birthday celebrations
organized by the Extra Mural Club, the special classes under ‘Project Sanghatak’
organized by the Computer and ICT Activities Club, the Ecstaxy and Akademi Kriti
Magazines being brought out by the Literary Club, the reading activities promoted by
the Reading Club, the Salsa and Classical dance programmes organized/being
organized by the Dance and Rhythms Club, the Cultural and Sports Events organized
by the Cultural/Sports Clubs respectively, etc. are example of these. Needless to
say, they are expected to continue initiating multiple relevant and value-adding
activities and frame and manage time-bound programmes to progress in the
activities. Please know that all Committee activities will be carefully monitored along
timeliness, quality and other dimensions.
Ministrances (Co
CoCo-P 5. i)
i
As already stated above, these are akin to Shramdaan activities except that these will be
short term and performed and participated in by Individuals or smaller groups of
Individuals. Consequently, the details of these will be provided from time to time as
appropriate.
Looking G(C)lass (Co
CoCo-P 5. a)
a
Every working day on campus from 0930 hours to 0945 hours, all Officer Trainees shall
assemble in the designated spot (Central hall/Auditorium/Other) to participate in an
46
It takes time for a fruit to mature and acquire sweetness and become eatable; time is a prime factor for most good
fortunes – The Atharva Veda
exercise aimed at creating a synergistic cadence in which the wills and psyches of the
Officer Trainees (all 139) will achieve maximum productive harmony. During this brief
while, the aim is to begin the day on a positive note discussing, reflecting or deliberating
over moments and matters that influence collective togetherness, and through it, our lives
and futures as individuals. Some of the planned and proposed activities are:
•
•
•
•
•
Thought(s) for the Day from the scriptures, sciences and philosophies of yore and the present
Analyses of the day’s Newspaper items that are of special relevance to our work and career
Discussions of Conduct/Leave/other matters based on national socio-economic perspectives
and trends and the relevant Statutes, Rules and Procedures
Video/Audio clippings from the Physical and Social Sciences and the Philosophies
Observances of Meditative and Introspective Silences and Rhythms
Other creative ideas are welcome.
VI.
VI.
Final Words
This section is titled inappropriately; there can be no finality in wordy narratives as above
that claim to represent impartment of knowledge, understanding, integrality and Truth. To
describe what has been done – and must be done – implicitly recognizes incompleteness
if merely understood through narrative.
All the Officer Trainees are consequently asked that they add organic fillers maximizing
effort, productivity and quality through initiative, discipline and sincerity to fill in the gaps
in the above narrative, created both consciously (everything cannot be stated) and
inadvertently. That will transform the Induction Training Programme into a value-enabling,
value-adding and value-maximizing continuum in time, space and condition (of self and
the environment).
47
Chaos is inherent in all compounded things. Strive on with diligence. – The Buddha
In short, training is about life, professional and personal, and does not happen by
disseminating information pot-pourri-content as cheese aerosol-sprays or chilly-flake
showers on hurriedly baked pizza-bases. The bread-foundations of philosophy need to be
conceptualized and allowed to incubate, form and ‘set’, and layered pathways of timetested models and approaches diffused systematically and meticulously from the outset
into such foundations.
Also, without doubt, there will be yet another update to this appurtenance-cum-update to
the Training Manual provided earlier.
48
Everyone in the ordinary world is asleep. Their religion - the religion of the familiar world - is emptiness, not religion at
all. - Sanai
Conquering the World: Transforming Dream to Reality
49
For Appendices,
Appendices Continue Flipping on….
50
Annexure I
ROLL
NO
NAME OF THE
OFFICER TRAINEE
TOPICS
A01
AASTHA MADHUR
The Income Tax Act, 1961: Plain Reading of Provisions and
Legislative Intent*1
Direct Taxes Laws
A03
ABHISHEK KUMAR
Dividends and Direct Taxes (with special reference to the Direct
Taxes Code, 2010)
Direct Taxes Laws
A04
ABHISHEK SINHA
Inspection and Investigation under companies act
Company Law
A05
ADITA SINGH
Set off carry forward of Business Losses ad Changing Residential
Status *16
Direct Taxes Laws
A06
ALURU
VENKATARAO
The Investigation of unexplained investments and money
Direct Taxes Laws
A07
AMANPREET KAUR
The Doctrine of Indoor management : Its applicability in today's
commercial world
Company Law
A08
AMBADKAR
AVIYOGI
DAMODAR
Time Limitations under Sections 142, 143 and 144
Direct Taxes Laws
A09
AMIT KUMAR
Re-opening of assessments under Section 148
Direct Taxes Laws
A10
AMRIT RAJ SINGH
Penalty under Section 271(1)(c): culpability and mens rea
Direct Taxes Laws
A11
ANDHALE BHARAT
RAMCHANDRA
Survey under Section 133A and consequential proceedings
Direct Taxes Laws
A12
ANSARI SOHAIL M
SHAFI
Fair Market Valuation and Direct Taxation
Direct Taxes Laws
A13
ARUN A
Valuation under the Income Tax Act, 1961
Direct Taxes Laws
A14
ATUL KUMAR
PANDEY
Direct Taxes applied to employee welfare funds and retirement
benefits
Direct Taxes Laws
SUBJECT
51
A16
BHAGWATI
CHARAN
Direct Taxability of Perquisites
Direct Taxes Laws
A17
BHOSALE VITTHAL
MACHINDRA
Transfers of physical assets and Direct Taxes
Direct Taxes Laws
A18
BRAJENDRA
KUMAR
Winding Up: A Tedious Journey
Company Law
A19
CHAMARTHY HIMA
BINDU
Settlement of disputes outside the court (sec. 89)
Civil Procedure
Code
A20
CHAVHAN
UJJWALKUMAR
BHIMRAO
The impact of Depreciation on taxability
Direct Taxes Laws
A21
DEVIREDDY
SWAPNA
Tax treatment of interest in the context of business profits
Direct Taxes Laws
A22
GAURAV BANSAL
The taxability of financial instruments (Securities, Bonds,
Insurance, Mutual Funds, etc.)
Direct Taxes Laws
A23
GUNJAN
VARSHNEY
The Depositories System - ITS Impact on the Indian Capital
Market
Company Law
A24
GURUPRASAD M P
Direct Tax provisions and Government bodies
Direct Taxes Laws
A26
IRENGBAM
GYANESHORI DEVI
Right to privacy within the Right to Information Act: With
reference to judgements of central Information Commission
Right to
Inforamtion Act
A27
JAIPAL SWAMI
Gift-Its effect, suspension, revocation, Onerous Gift, Universal
Done and Donation Mortis Cause (Sections 122-129)
The Transfer of
Property Act, 1882
A28
K G ARUNRAJ
Empowerment of disadvantaged demographic segments in the
Income Tax Act, 1961
Direct Taxes Laws
A29
K. VINOTH
KANNAN
The Minimum Alternate Tax and its Economic fallout
Direct Taxes Laws
A30
KANIKA
AGGARWAL
Borrowings by Comapnies: Analysis of different sources.
Company Law
A31
KARTHIK
MANICKAM M
Scope and extent of "public domain" under Right to Information
Act, 2005
Right to
Inforamtion Act
A32
KORGAONKAR
CHINMAY
NANDKUMAR
ROIs of AOPs and BOIs and their aftermath
Direct Taxes Laws
A33
LALIT KUMAR
BISHNOI
Res-Judicata (Sec.11)
Civil Procedure
Code
A34
MADHUSMITA
SAHOO
COMPANY VS LLP
Company Law
A35
MALVIKA GARG
MCA-21 System - The Revolutionary E-Governance Initiative
Company Law
52
A36
MANOJ KUMAR
MISHRA
Provisions governing the registration of entities in the Income
Tax Act, 1961
Direct Taxes Laws
A37
MANTU KUMAR
DAS
Private Equity: The emerging source of Corporate Finance.
Company Law
A38
MEETU AGARWAL
The Doctrine of ULTRA VIRES - Its relevance today.
Company Law
A39
MUNMUN SHARMA
TDS from non-resident individuals under the Income Tax Act,
1961
Direct Taxes Laws
A40
NEEJU GUPTA
Commission, Brokerage and Consulting Fees under the Income
Tax Act, 1961
Direct Taxes Laws
A41
NIDHI MITTAL
Direct Tax treatment of Reimbursement and Compensation
Direct Taxes Laws
A42
NITHYA D
Representation (Legal, Authorized and Executory) under the
Income Tax Act, 1961
Direct Taxes Laws
A43
NIVEDITA PRASAD
“Opinion” and “Reason to Believe” in Direct Tax Assessments*26
Direct Taxes Laws
A44
P SURESH
A critical study of the Indian Evidence Act
The Indian
Evidence Act
A46
PIYUSH KUMAR
SINGH YADAV
Shares Buy Back: It’s Impact on Company and shareholders.
Company Law
A47
PRAMOD KUMAR
VERMA
Business Connection and Direct Taxation
Direct Taxes Laws
A48
PRASHANT SHUKLA
Permanent Establishment and Direct Taxation
Direct Taxes Laws
A49
PRAVEEN KUMAR
MITTAL
Concealment under the Income Tax Act, 1961
Direct Taxes Laws
A50
PUNEET GULATI
Hedging and Risk-implicated Instruments in the Scheme of Direct
Taxation
Direct Taxes Laws
A52
RAHUL P R
Safe Harbour Rules and Advance Pricing Arrangements
Direct Taxes Laws
A53
RAJESH K MEENA
Taxation of Export Profits
Direct Taxes Laws
A54
RAJESH KUMAR
Searches (whither) and Seizures (what): defining territory and
entities
Direct Taxes Laws
A55
RAMA GOPALA
REDDY KARRI
Valuation and taxation of Intangibles under the Income Tax Act,
1961
Direct Taxes Laws
A56
RAVAL JIGAR
PRADIPKUMAR
IPO: Process and Regulation
Company Law
A57
RIDHIMA VASISHT
XBRL- The Harbinger of Transparency in Financial Reporting
Company Law
53
A58
RISHI KUMAR BISEN
Sweat Equity Shares: Policy, Procedure and Practice.
Company Law
A59
SACHIN DHANIA
Sections 263 and 264 of the Income Tax Act, 1961
Direct Taxes Laws
A60
SANDEEP G R
Mutually Agreed Procedures
Direct Taxes Laws
A61
SANDEEP KUMAR
MEHTA
Kinds of punishment in the Indian criminal law
Criminal
Procedure Code &
Indian penal Code
A62
SANYAM SURESH
JOSHI
Associated Enterprises and Controlled Foreign Corporations in
Direct Taxation
Direct Taxes Laws
A63
SEEMA DHANKHAR
Settlement of cases: The Statute against the International
backdrop
Direct Taxes Laws
A64
SHWETA YADAV
Evidence and its quality in Investigations and Assessments
Direct Taxes Laws
A65
SMITA VERMA
Employing the Criminal Procedure Code in Investigations and
Assessments
Direct Taxes Laws
A66
SRINIVASU
KOLLIPAKA
Mastering Modern Investigation Techiniques towards a
maximally effective DTA
Direct Taxes Laws
A67
SUDHANSHU
SHEKHAR GAUTAM
Tax Exemptions: specified Persons and Transactions versus
geographic zones
Direct Taxes Laws
A68
SUNIL KUMAR
PANDEY
Role of Tribunals in deciding cases pertaining to Tax
The Indian
Evidence Act
A69
SUNIL SHARMA
Statutory Provisions that encourage Scientific Research
Direct Taxes Laws
A70
SURENDRA MOHAN
Investments by Non-Residents in India and their taxability
Direct Taxes Laws
A72
T AYYAM PERUMAL
Characteristics of Negotiable Instruments
The Negotiable
Instruments Act
A73
UPSEN DADAJI
BORKAR
Companies - A Tool for Tax Evasion?
Company Law
A74
VEERAMANY K
Investigating a Crime: Problems and perspectives
Criminal
Procedure Code &
Indian penal Code
A75
VIJAY KUMAR
Royalties in the Income Tax Act, 1961
Direct Taxes Laws
A76
YADURAJ SINGH
Section 14A of the Income Tax Act, 1961
Direct Taxes Laws
B01
ABHAY SADASHIV
NANNAWARE
Section 10 (23C) of the Income Tax Act, 1961
Direct Taxes Laws
B02
ABHISHEK GAUTAM
Resident but Not Ordinarily Resident: Legal Grounding and
Standing
Direct Taxes Laws
54
B03
ABHISHEK MISHRA
All about Debenture : An Appraisal
Company Law
B04
ABS SHALINI
Compulsory and recommended audit of accounts in the Income
Tax Act, 1961
Direct Taxes Laws
B05
AKHILESH KUMAR
YADAVA
Nomination under compnay law: procedure nad practice
Company Law
B06
AMAN PREET
Gifts: Compendium of Statutory provisions
Direct Taxes Laws
B07
AMAR SINGH
Provisions governing Indirect Taxes in the Income Tax Act, 1961
Direct Taxes Laws
B09
AMIT KUMAR
PANDEY
Corporates Groups In India
Company Law
B10
ANAND BHASKAR
Relevance of Documentary Evidence in Economic Offences
The Indian
Evidence Act
B11
ANJANI KUMAR
PANDEY
Notices and Intimations in the Income Tax Act, 1961: Rationale
and Enforceability
Direct Taxes Laws
B12
ANUP KUMAR JAIN
Right to Information against the Private sector and the RTI Act
2005
Right to
Inforamtion Act
B13
ASHISH SINHA
The Information Technology Act and its impact on Law of
Evidence
The Indian
Evidence Act
B14
BAL KRISHNA
YADAV
Accounts and Audit under Companies Act: Procedure and
Practice.
Company Law
B15
BEENU
Criminal Liability: The new emerging forms
Criminal
Procedure Code &
Indian penal Code
B16
BHOLA RAM
DEWASI
Private Trusts and Private Expenses in Business Entities: Taxation
Issues
Direct Taxes Laws
B17
BHUMIKABEN
PATEL
Esop Schemes: Procedure and Practice
Company Law
B18
BUDRUK GANESH
BALASAHEB
Amalgamations and Demergers of Companies in the Income Tax
Act, 1961
Direct TaxesLaws
B19
CHANDRA
PRAKASH MEENA
Consitutional foundation of Right to Inforamtion: The Right to
Know
Right to
Inforamtion Act
B21
DHRUVAPURARI
SINGH
National Company Law Tribunal: Constitution and Functions
Company Law
B22
GAURAV PUNDIR
Holding and Subsidiary Companies: An Analysis
Company Law
B23
GURPREET SINGH
Impact of internet on Functioning of Companies - Online voting
and Board Meeting Through Video conferencing
Company Law
B24
HARSHIT DILIP BARI
Chapter XX-B of the Income Tax Act, 1961: Conformity and
Violation
Direct Taxes Laws
55
B25
ILAIYARAJA K S
General Anti-Avoidance Rules: Evolution in the Indian Direct
Taxes Context
Direct Taxes Laws
B26
JAGDALE
SANGRAM RAMESH
A critical analysis of Representation of Peoples Act
Criminal
Procedure Code &
Indian Penal Code
B27
JYOTHIS MOHAN
The Arm’s Length Principle in Direct Taxation
Direct TaxesLaws
B28
K ROHAN RAJ
Business Loss versus Expense: Tax Issues*9
Direct TaxesLaws
B29
KAJAL SINGH
Role of High courts and Supreme Court in deciding cases
pertaining to Tax
The Indian
Evidence Act
B30
KANUPRIYA
DAMOR
Re Lookeing at Election offences and the responsibility of public
servants
Criminal
Procedure Code &
Indian Penal Code
B32
LAKHAVATH
SURESH
Cooperative Societies and Related Direct Tax Provisions
Direct TaxesLaws
B33
M RANI
KANCHANA
Powers of executive magistrate to maintain law and order
Criminal
Procedure Code &
Indian Penal Code
B35
MAMATA MEENA
Mangerial remuneraton - regulation and reality
Company Law
B36
MANPREET SINGH
DUGGAL
Accounting and Legal Standards in Real Estate Taxation
Direct Taxes Laws
B37
MANVEET SINGH
SEHGAL
Book Profits and their adjustments in the Income Tax Act,
1961*10
Direct Taxes Laws
B38
MONISHA
Section 80-IA of the Income Tax Act, 1961: Utility and Evolution
or Futility?
Direct Taxes Laws
B39
NARSINGH KUMAR
KHALKHO
Questions and Fact and Law in Assessment and Taxation
Direct Taxes Laws
B40
NEERAJ KUMAR
The Theory of Legitimate Expectations in Income Tax
Proceedings*5
Direct Taxes Laws
B41
NISHANT K
DTAA versus Domestic Taxation: The issue of primacy *24
Direct Taxes Laws
B42
NITHYA V
Outsourced Back-Office Operations in India: Tax Implications
*18
Direct Taxes Laws
B43
P SRIDHARAN
Amortization of Expenses and Direct Taxation
Direct Taxes Laws
B44
PANKAJ DWIVEDI
Alteration of memorandum of association: Procedure an practice
Company Law
B45
PEEYUSH
SAMARIYA
Raising capital by issue of shares: options and methods
Company Law
B46
PIYUSH KUMAR
YADAV
Allotment of Shares : Procedure and Practice
Company Law
56
B47
PRASANNA KUMAR
B.K
Direct Taxes and the Information Technology Act, 2000
Direct Taxes Laws
B48
PRASHANT SINGH
Capital Build-Ups and Direct Taxation
Direct Taxes Laws
B49
PRIYANKA DEVI
Direct Tax Provisions impacting Entertainment
Direct Taxes Laws
B52
RAJ KUMAR
Sole ownership and additional interest in Coparcenary Property:
Tax Treatment *3
Direct Taxes Laws
B53
RAJESH KUMAR
Corporate Governance – Have they changed Corporates ?
Company Law
B54
RAKESH KUMAR
Comparative Study of Negotiable Instruments and other financial
instruments
The Negotiable
Instruments Act
B55
RANJIT KAUR
Assess ability to tax of Business Pre-Commencement Receipts*6
Direct Taxes Laws
B56
RAVINDER SINGH
YADAV
Technology as a Capital Asset: Tax Implications *7
Direct Taxes Laws
B57
RISHI KUMAR
Agricultural Real Estate: Definition and Direct Taxation
Direct Taxes Laws
B58
ROCKTIM SAIKIA
The overarch of Section 37 of the Income Tax Act, 1961
Direct Taxes Laws
B59
SALUNKHE PRAVIN
DINAKAR
Jurisdiction in Reassessment Proceedings*11
Direct Taxes Laws
B60
SANDEEP KUMAR
Penalty under the Direct Taxes Statute vis-à-vis other Statutes
*12
Direct Taxes Laws
B61
SANKARGANESH K
Section 25 Company - Formation and Taxability
Company Law
B62
SAREN JOSE
Critical analysis of Prevention of corruption Act
Criminal
Procedure Code &
Indian penal Code
B63
SHAILENDRA
KUMAR PANDEY
Notified Public Funds in the Income Tax Act, 1961
Direct Taxes Laws
B64
SHYAM MANOHAR
SINGH
Lease, Hire Purchase and other Asset Financing arrangements:
Direct Tax Issues
Direct Taxes Laws
B65
SONKAVDE SONAL
LAXMIDAS
Need for transparency vis-à-vis official secrecy
Right to
Inforamtion Act
B66
SUBRAHMANYAM
TOTA
Loans, Advances and Donations: Differential tax treatments
Direct Taxes Laws
B67
SUMITHA
PARAMATA
Inward Remittances from Abroad: TDS obligations *19
Direct Taxes Laws
B68
SUNIL KUMAR
YADAV
The 'deriving' of income/profits in the Income Tax Act, 1961
Direct Taxes Laws
57
B69
SURAJ BHAN
GARHWAL
TDS Provisions: Section 194-C versus Section 194 I
Direct Taxes Laws
B70
SURESH BABU K N
Powers of Relook and Rectification under the Income Tax Act,
1961
Direct Taxes Laws
B71
SWATI RATNA
Privileges to public servants: the new interpretation by Supreme
Court
Criminal
Procedure Code &
Indian penal Code
B72
UMA MAHESWARI R
Investigating Tax Havens
Direct Taxes Laws
B74
VENKANNA
TEJAVATH
Business versus Profession in the Income Tax Act, 1961
Direct Taxes Laws
B75
VIKRAM PAGARIA
Comparative Study of obtaining Evidence in cases pertaining to
Tax in India and other Countries
The Indian
Evidence Act
B76
CHETRAM MEENA
Revenue versus Capital Expenditure in the Income Tax Act, 1961
Direct Taxes Laws
*Starred Topics that connect to specific Case Laws and a Legal Evolutionary History
58
Annexure II
59
60

1 N. JAYASANKAR, Additional Director, Course Director R

Transcription

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