F. No. HRD/TCB/MSTU/801/2013-14/Dy. No. 823/2017 - Ad VII

Ministry of Finance

What this is

F. No. HRD/TCB/MSTU/801/2013-14/Dy. No. 823/2017 - Ad VII was published on 10 November 2017. Its subject is Ministry of Finance.

What it does

In supersession of G.S.R. 625(E) dated 25 August 2014, the Central Board of Direct Taxes reorganises the functioning of the Ministerial Staff Training Units, placing the administrative authority over them with the National Academy of Direct Taxes. Following the Cadre Restructuring plan 2014, the functional jurisdiction of each listed Ministerial Staff Training Unit is to cover the entire territorial jurisdiction of the Principal Chief Commissioner or Chief Commissioner listed against it, with the supervisory Direct Taxes Regional Training Institute also indicated. Administrative powers, including sanction of leave to the Income-tax Officers and staff posted in the Units and the reporting and reviewing of their annual performance appraisal reports, are to be exercised by the Principal Director General, National Academy of Direct Taxes through the respective Additional Director General of the Regional Training Institutes with immediate effect, while the Principal Chief Commissioners remain the cadre controlling authorities for transfers, postings, establishment and infrastructure.

Who it reaches

Income-tax Officers and staff posted in the Ministerial Staff Training Units
The Principal Director General, National Academy of Direct Taxes and the Additional Directors General of the Regional Training Institutes
Principal Chief Commissioners and Chief Commissioners of Income-tax as cadre controlling authorities

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it. The reading also stopped short of the end of the document: what is below is the opening, not the whole of it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 10th November, 2017
G.S.R. 1379 (E).-In supersession of the G.S.R. 625(E) dated 25th August, 2014, the functioning of the Ministerial Staff Training Units (MSTUs) is being reorganized with the approval of the Competent Authority. Henceforth, the administrative authority will be exercised by National Academy of Direct Taxes (NADT) as detailed hereunder.

Consequent upon the approval of Cadre Restructuring plan 2014, the functional jurisdiction of MSTUs as listed below in Column (1) shall cover the entire territorial jurisdiction of Principal Chief Commissioner of Income Tax (Pr. CCIT)/ Chief Commissioner of Income Tax (CCIT) as listed in Column (2) below against the corresponding MSTUs. The respective Supervisory Direct Taxes Regional Training Institutes (DTRTIs) are indicated in Column (3). The administrative powers including sanctioning of leave to ITOs and Staffs posted in respective MSTUs, reporting and reviewing the APAR of the ITOs and Staffs of MSTUs shall be exercised by Pr. DGIT, NADT through the respective ADG, DTRTIs with immediate effect.

The Principal Chief Commissioners of Income Tax shall be Cadre Controlling Authorities (CCAs) for the MSTUs in their region responsible for transfer and postings, establishment and infrastructure matters.

2. This Notification comes into effect from the date of its publication in Gazette of India.

[F. No. HRD/TCBDMSTU/801/2013-14/Dy. No. 823/2017-Ad.VII]

JATI SINGH MEENA, Under Secy.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

From when

the date of publication in the Gazette of India.

What to watch

The notification comes into effect from the date of its publication in the Gazette of India, while the administrative powers are stated to be exercised with immediate effect.
It supersedes G.S.R. 625(E) dated 25 August 2014, which therefore ceases to govern the Units.
Administrative control and cadre control are split: leave and appraisal go to the National Academy of Direct Taxes, while transfers, postings, establishment and infrastructure stay with the Principal Chief Commissioners.
The extract refers to a table in three columns listing the Units, the jurisdictions and the supervisory Institutes, but the table itself is not in the extract, so the Unit-wise mapping must be read from the gazette copy.

Where you meet it

In the administration of the Ministerial Staff Training Units — leave sanction, appraisal reporting and training jurisdiction — rather than in any assessment or return.

← Notification No. 96 of 2017/F. No. 203/33/2016/ITA-II · Notification No. 95/2017/F. No. 300196/23/2017-ITA-I / SO 3564(E) →

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.