Case law › Circulars › 2012 › Press Release [F.NO.RC/TRP-1(1)/2011-12], dated 19-6-2012

CBDT circular 19 June 2012

Press Release [F.NO.RC/TRP-1(1)/2011-12], dated 19-6-2012

Setting up of Tax Kiosks and use of mobile vans in CCIT (CCA) REGION

What this is

Press Release [F.NO.RC/TRP-1(1)/2011-12], dated 19-6-2012 was issued by the Central Board of Direct Taxes on 19 June 2012. Its subject is Setting up of Tax Kiosks and use of mobile vans in CCIT (CCA) REGION.

What it does

Sets up tax kiosks across Chief Commissioner regions ahead of the return filing date for individuals and Hindu undivided families, and asks Chief Commissioners with jurisdiction over tier-II and tier-III cities to hire mobile vans for the filing season. A kiosk is a temporary structure put up for one or two days in a residential area in association with resident welfare associations, in large offices, or at central locations, manned by trained tax return preparers who answer queries on return filing, permanent account number applications and refund status, and help taxpayers prepare their returns. The vans may be branded using the department's print advertisement creatives and may do the same work as the kiosks. The local Commissioner co-ordinates and may depute officials to supervise, with the Directorate of Income-tax (Public Relations, Printing and Publications) co-ordinating centrally.

Why it was issued

One object of the Tax Return Preparer Scheme is to encourage voluntary compliance among small and marginal taxpayers, the filing date was approaching, and the Finance Minister had asked at the All India Chief Commissioners' Conference that innovative ideas such as single-window mobile vans be pursued in tier-II and tier-III cities to take services to the taxpayer's door and cut compliance costs.

Who it reaches

Small and marginal individual and Hindu undivided family taxpayers
Tax return preparers trained under the scheme
Chief Commissioners and Commissioners organising the outreach
Resident welfare associations and large offices hosting the kiosks

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

Setting up of Tax Kiosks and use of mobile vans in CCIT (CCA) REGION
Press Release [F.No.RC/TRP-1(1)/2011-12], Dated 19-6-2012
One of the main objectives of Tax Return Preparer Scheme ("TRP Scheme") is to encourage voluntary compliance amongst small and marginal taxpayers. The Department has trained Tax Return Preparers (TRPs) who assist individual and HUF in preparing their returns of income. The last date for filing of return for individuals and HUFs taxpayers is approaching. As a taxpayer friendly initiative, the Department has decided to set up Tax Kiosks at various places within CCIT regions. The Tax Kiosk would be a temporary structure set up for 1-2 days in a residential area such as apartment blocks in association with RWAs, large offices and other central locations of the cities. Photographs of a Kiosk set up on pilot basis last year can be viewed at our website - www.incometaxindiapr.gov.in These Tax Kiosks would be manned by TRPs who would handle queries of taxpayers relating to return filing, PAN applications, refund status as well as assist the taxpayers in preparing their returns of income.
I may also mention that the Hon'ble F.M has, during the All India Chief Commissioners' Conference, asked the Department to pursue innovative ideas such as using 'single-window' mobile vans in tier-II and tier-III cities to take our service to the taxpayers' door-step thereby reducing compliance costs. I request the Chief Commissioners having jurisdiction over tier-II and tier-III cities to hire mobile vans for reaching out to the taxpayers during the return filing season. These mobile vans may be branded by using our print advertisement creatives available on the website www.incometaxindiapr.gov.in. The mobile vans may be manned by TRPs and activities suggested for Tax Kiosks may be undertaken through these vans also.
The coordination of these initiatives at local level would be done by the office of CIT concerned who may depute officials for supervision of the kiosk as well as mobile vans. The CIT concerned may, if required, get in touch with Directorate of Income Tax (PR, PP&OL) which will be coordinating these initiatives at Central level.
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What to watch

This is an outreach and facilitation measure — a return prepared at a kiosk carries the same responsibility for the taxpayer as any other.
Kiosks are temporary, set up for a day or two around the filing season, so they are not a standing facility.
It is addressed to the department's own field formations; it creates no right in a taxpayer to any particular assistance.

Where you meet it

At a filing season camp in a residential colony or office, or a departmental van in a smaller city, where a tax return preparer helps with the return, a permanent account number application or a refund query.

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.