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Case lawNotifications2012 › Notification No. [HRD/CM/103/2010-11/1055], dated 30-11-2012
Notification 30 November 2012

Notification No. [HRD/CM/103/2010-11/1055], dated 30-11-2012

Posting Policy for posting of officers in the Directorates of International Taxation & Transfer Pricing

What this is

Notification No. [HRD/CM/103/2010-11/1055], dated 30-11-2012 was published on 30 November 2012. Its subject is Posting Policy for posting of officers in the Directorates of International Taxation & Transfer Pricing.

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.

Posting Policy for posting of officers in the Directorates of International Taxation & Transfer Pricing
NOTIFICATION NO. [HRD/CM/103/2010-11/1055], dated 30-11-2012
This notification issues in supersession of the notification of even number dated December 15, 2010 and will apply to all future postings in the Directorates of International Taxation & Transfer Pricing with immediate effect.
2. The Department's Annual General Transfer Pricing Policy shall apply for selection of officers for being posted in the Directorates of International Taxation &. Transfer Pricing subject to the condition that:
(a) Assistant Commissioner of Income Tax/Deputy Commissioner of Income Tax with minimum 3 year's in the field preferably with experience in corporate assessment shall be considered for posting in the Directorates as Assistant Commissioner of Income Tax/Deputy Commissioner of Income fax.
(b) Joint Commissioner of Income Tax/Additional Commissioner of Income Tax with minimum 3 years service in the grade shall be considered for posting in the Directorates as Joint Commissioner of Income Tax/Additional Commissioner of Income Tax.
(c) Preference may be given to the officers having specialized knowledge and experience in the field of international taxation and transfer pricing.
3. The normal tenure of posting of an officer in these Directorates would be three years. However, the officer would be eligible for posting in FT&TR division or Income Tax Overseas Units before completion of his/her stay of three years.
4. The tenure of three years would not apply in case of promotion or deputation.
5. While the normal tenure of posting will be three years, an officer may be retained beyond the three year period and up to a maximum of five years depending on the suitability of the officer, administrative requirement and willingness of the officer.
6. Postings in the Directorates shall be made by the approving authority prescribed in the existing Annual General Transfer Policy.
7. This issues with the approval of the Finance Minister.
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← Notification No. 53/2012  ·  NOTIFICATION NO.GSR 859(E)[F.NO.225/19/2011-ITAT-II], DATED 30-11-2012 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

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