preface - pccacbdt.gov.in at a glance 2012... · it gives me great pleasure to present the...
TRANSCRIPT
PREFACE
It gives me great pleasure to present the ‘Accounts at a Glance’ in respect of the
Central Board of Direct Taxes for the year 2012-13.
This document provides an overview of the Accounting and Financial activities of
the Central Board of Direct Taxes. Efforts have been made to present the Data in a logical
and cohesive manner with the help of statements, flow charts and graphs.
I trust that the current edition of Accounts at a Glance will be found useful and
serve as a ready reference & guide, apart from being more informative. Your suggestions
and views regarding improvements in the form and contents of this publication are
welcome.
Pr. Chief Controller of Accounts
C O N T E N T S
CHAPTER 1 : THE ORGANIZATION
CHAPTER 2 : REVENUE ACCOUNTS - MONITORING OF RECEIPTS & HIGHLIGHTS
CHAPTER 3 : EXPENDITURE ACCOUNTS
CHAPTER 4 : INTERNAL AUDIT
CHAPTER 5 : INFORMATION TECHNOLOGY
ANNEXURES
i. ORGANISATION CHART – CHART A.1
ii. ZONE – WISE DISTRIBUTION OF ZAOS - TABLE A.2
iii. NCDDO/CDDO UNDER JURISDICTION OF ALL 52 ZAOS – TABLE A.3
iv. ZONE – WISE DISTRIBUTION OF AUTHORIZED BRANCHES – TABLE A.4
Chapter – 1
THE ORGANISATION
THE CENTRAL BOARD OF DIRECT TAXES
The Central Board of Direct Taxes (CBDT) is a statutory authority functioning under the CentralBoard of Revenue Act, 1963. The officials of the Board in their ex-officio capacity also function as aDivision of the Ministry dealing with matters relating to levy and collection of Direct Taxes andformulation of policy concerning administrative reforms and changes for the effective functioningof the Board.
COMPOSITION AND FUNCTIONS OF C.B.D.T.
The Central Board of Direct Taxes consists of a Chairman and following six Members:- (i) MemberIT (ii) Member Investigation (iii) Member Audit and Judicial (iv) Member Legislation (v) MemberPersonnel (vi) Member Revenue.
The Chairman and Members of the C.B.D.T are assisted by Joint Secretaries, Directors, DeputySecretaries, Under Secretaries and ministerial staff to carry out their day-to-day functions.
Other subordinate offices comprise CCIT & DGIT’s who head the Department at the Regionallevel. The CIT and CIT (Appeals), Appropriate Authorities work under them. The Commissionersfunction in a territorial jurisdiction or have jurisdiction over a particular class or group ofassesses. The CITs are assisted by DCIT (Appeals), ACIT and ITO. The Deputy Commissioners,Assistant Commissioners and Income-Tax Officers, who are in charge of assessment work, arereferred to as Assessing Officers. Job classification norms have been laid down to divideassessment work amongst different cadres of Assessing Officers. Inspectors of Income-Tax andthe clerical staff assist Assessing Officers.
ORGANISATION OF THE PRINCIPAL CHIEF CONTROLLER OF ACCOUNTS, CENTRALBOARD OF DIRECT TAXES
The Principal Chief Controller of Accounts (Pr. CCA) heads the accounting organization of theCentral Board of Direct Taxes with Revenue Secretary as the Chief Accounting Authority. At thefield level, there are 52 Zonal Accounts Offices (ZAOs) under the jurisdiction of Principal ChiefController of Accounts, Central Board of Direct Taxes. Earlier there were only 24 ZAOs, howeverafter restructuring of Accounts Cadre of CBDT, 28 new ZAOs & 4 E-PAOs have been created.
52 ZAOs (Table – A.2) spread across the whole country assist the office of the Pr. CCA indischarging the responsibilities relating to accounting of all receipts and refunds pertaining to theDirect Taxes. In addition there are 1400 Drawing and Disbursing Officers (DDOs) of which 40 areCheque Drawing (CDDOs). The rest i.e. 1360 Non-Cheque Drawing DDOs submit their bills eitherto the CDDOs or directly to the concerned ZAO. The details of the Drawing and Disbursing Officersare tabled. (Table – A.3)
The organization chart reflecting the different tiers of posts and jurisdiction is shown inOrganogram A.1.
The main responsibilities of Pr. CCA and its offices throughout the country are:
Payment functions of all Chief Commissionerates/Commissionerates/Directorates andTribunal of the Income Tax through the Zonal Accounts Offices (ZAOs) and designated FieldPay Units (FPUs) located at various places.
Accounting of both Expenditure and Revenue (Direct Taxes) on monthly basis through theZAOs and final consolidation of Accounts of the entire department through PrincipalAccounts Officer (Pr.AO) at Head Quarter.
Preparation of Head wise Apppropriation and Finance Accounts for the Department. Authorisation and Deauthorisation of Bank Branches to undertake direct tax collection and
refund work. Imposition of interest on delayed remittances. A close monitoring of the Direct Tax collection made through the nominated Banks and
ensuring their timely remittance to Govt. Accounts. Processing the cases for opening of Personal Deposit Accounts. Conducting Internal Audit/Inspection of the formations under the Income Tax Department
and the nominated/accredited banks. Rendering financial and technical advice to CBDT on matters relating to the collection,
accounting, remittance and reconciliation of Direct Taxes.
Chapter - 2
REVENUE ACCOUNTS - MONITORING OF RECEIPTS & HIGHLIGHTS
INTRODUCTION
‘Receipt Accounts’ comprise Direct Tax collected/refunded through agency Banks andtransactions routed through ‘Personal Deposit Accounts’ operated by Income Tax Department foramounts seized from tax evaders during search and seizure operations. Under theDepartmentalised set up, the Pr.CCA, CBDT has been assigned the functions relating to accountingof all receipts and refunds pertaining to the Direct Taxes.
OPERATIVE ASPECTS OF TAX COLLECTION
Direct taxes are collected through more than 13000 authorized branches of the Reserve Bank ofIndia, the State Bank of India, 25 other Public Sector Banks (incl. IDBI Bank), the Jammu andKashmir Bank Ltd. and 3 Private Sector Banks. The Refund work of Direct Taxes is, however,handled by the State Bank of India and its associate Banks (where SBI branches are not present).
The Collections made by the Central Board of Direct Taxes are accounted for under the followingMajor Heads:-
MajorHead
Description Major Head Description
0020 Corporation Tax 0031 Estate Duty0021 Taxes on Income (Income-Tax) other
than Corporation Tax0032 Taxes on Wealth
0023 Hotel Receipt Tax 0033 Gift Tax0024 Interest Tax 0034 Securities Transaction Tax0026 Fringe Benefit Tax 0036 Banking Cash Transaction Tax0028 Other Taxes on Income and Exp.
RECENT INITIATIVES ON THE TAX COLLECTION FRONT
PAYMENT OF DIRECT TAXES
I. INTERNET
On-Line payment of Direct Taxes by the assessees was initiated and put in place in the year2005. The taxpayers can opt for any of the banks in which he has an account and whichhas provided the facility of net banking. A link will transfer the data to the web of theselected bank. The tax payer is complete the transaction using the internet username andpassword allotted to them by their bank.
II. ATM (AUTOMATED TELLER MACHINE)
To ease the process of tax-payment further, ‘payment of direct taxes through ATMs’utilizing ATM-cum-Debit Card of authorized/agency banks have been started. Around 16agency banks have already implemented the utility after necessary approval from the O/oPr. CCA, CBDT.
REFUND BANKER SCHEME
As a step towards obviating delays in the receipt of Refund Orders by the assessees, the schemeof “Refund Banker” through the State Bank of India (SBI) has been implemented and subsequentlyextended on pan-India basis w.e.f. 01.10.2009. SBI, CMP Branch, Mumbai is acting as the“Refund Banker”.
On receipt of encoded file from the Department, CMP branch of SBI, processes the refunds andissues drafts or funds transfer on case to case basis. The scrolls/DMS are sent to respective ZAOsby CMP branch which accounts for the same.
MONITORING SYSTEM FOR REVENUE RECEIPTS
Principal Chief Controller of Accounts, CBDT monitors the receipts and remittances of DirectTaxes. The monitoring process starts on the receipt of scrolls & the challans from the NodalBranches of the designated Banks.
The ZAOs monitor the remittance of Direct Taxes from the date of its receipt in the Bankbranch to the date of the final put through at Central Accounts Section, Reserve Bank ofIndia, Nagpur. The time prescribed for the remittance of the Direct Taxes to CAS, ReserveBank of India, Nagpur is presently T+3 (excluding holidays) for PSBs and T+3 for privatesector Banks including Sundays and holidays. For delayed remittances beyond thepermissible period, interest is levied on the defaulting banks.
The remittance period in respect of all government transactions made through e-paymentsin respect of Public Sector Banks and Private Sector Banks will be T+1 working day(including put through date) w.e.f. November 1, 2010.
REVENUE ACCOUNTS – HIGHLIGHTS 2012-13
PREPARATION OF ACCOUNTS
The Government Accounting System encompasses various stages from recording the initialtransactions in challans and refund vouchers to the preparation of Annual Accounts. The monthlyaccounts are compiled by the Zonal Accounts Offices on the basis of challans submitted by theAgency Banks with scrolls and submitted to Principal Accounts Office. The Principal AccountsOffice consolidates the Accounts received from all the ZAOs and sends the same to the Office ofController General of Accounts.
HIGHLIGHTS OF THE DIRECT TAX COLLECTIONS DURING 2012-13
The total Direct Tax Collections have increased from Rs. 2600 crores (Net) in 1977-78 toRs.5,58,985.57 Crores (Net) in 2012-13 with the number of challans + ITROs received in ZAOsgoing up from around 50 lakhs in 1977-78 to more than 3.67 crores in 2012-13.
During 2012-13, the gross collection of Direct Taxes upto March, 2013 (including March, 2013 (Sy-III) was Rs.6,34,895.14 crores (including Central Tax Deducted at Source [CTDS] upto March, 2013(Sy-II). CTDS figures are not reflected in the books of RBI, since they are book adjustments and nocash transactions are involved. However, in respect of Tax Deducted at Source (TDS) by theAccountants General (AGs) in the State Governments, the figures are reflected in respective ZAOsaccounts.
The Major Head-wise net collection (including CTDS) during the last three years is tabled below.
MAJOR HEAD WISE NET COLLECTIONS[INCLUDING CENTRAL TDS (TDS COLLECTED BY OTHER CIVIL DEPARTMENTS)-AS BOOKED IN ACCOUNTS 2012-13 ]
(Figures in crores of rupees)Sr.No.
Major Head 2010-11 % to Totalcollection
2011-12 % to Totalcollection
2012-13 % to Totalcollection
1 0020-CORPORATION TAX 298687.89 66.83% 322811.94 65.34% 356326.00 63.75%
20021-TAXES ON INCOMEOTHER THAN CORP. TAX 140041.74 31.33% 162873.80 33.32% 196839.73 35.21%
3 0023-HOTEL RECEIPTS TAX 3.18 0.00% 3.67 0.00% 0.91 0.00%4 0024-INTEREST TAX 3.74 0.00% 2.57 0.00% 5.95 0.00%5 0026-FRINGE BENEFIT TAX 167.98 0.04% 174.51 0.04% -44.32 -0.01%
60028-OTHER TAXES ONINCOME AND EXPENDITURE 28.95 0.01% 20.59 0.00% 14.83 0.00%
7 0031-ESTATE DUTY 0.24 0.00% 0.49 0.00% 0.55 0.00%8 0032-TAXES ON WEALTH 686.83 0.15% 786.67 0.16% 844.12 0.15%9 0033-GIFT TAX 0.38 0.00% 0.99 0.00% 0.93 0.00%
100034- SECURITIESTRANSACTION TAX 7155.42 1.60% 5656.26 1.14% 4996.86 0.89%
110036-BANKING CASHTRANSACTION TAX 158.12 0.04% 0.09 0.00% 0.01 0.00%TOTAL 446934.47 492331.58 558985.57
Tax at Sr.No. 5 has been abolished w.e.f. assessment year 2010-11 and Sr. No. 11 has beenwithdrawn w.e.f. 01.04.2009 but some collections pertaining to earlier years have beenremitted by the tax payers.
The increase in net collection in 2012-13 over the collection of 2011-12 is Rs.66,654 Crores which worksout to an increase of 13.54%.
(Rs in Crores)
The variation between Budget Estimates/Revised Estimates and actual collection for the F. Y.2012-13 is summarized as under:
VARIATION BETWEEN ESTIMATES & ACTUAL COLLECTION OF DIRECT TAXES 2012-13][INCLUDING CENTRAL TDS (TDS COLLECTED BY OTHER CIVIL DEPARTMENTS)]
(Figures in crores of rupees)
Sr.No.
Major Head Budget/Revised
Estimates
ActualCollection
Variation(Actual)
Variationas % of
Estimates
1 0020-CORPORATION TAX 373227.00 356326.00 -16901.00 -4.53
20021-TAXES ON INCOME OTHER THANCORP. TAX 189866.00 196839.74 6973.74 3.67
3 0023-HOTEL RECEIPTS TAX 0.91 0.914 0024-INTEREST TAX 5.95 5.955 0026-FRINGE BENEFIT TAX -44.32 -44.32
60028-OTHER TAXES ON INCOME ANDEXPENDITURE 14.83 14.83
7 0031-ESTATE DUTY 0.55 0.558 0032-TAXES ON WEALTH 1244.00 844.11 -399.88 -32.149 0033-GIFT TAX 0.93 0.93
10 0034- SECURITIES TRANSACTION TAX 5920.00 4996.86 -923.14 -15.59
110036-BANKING CASH TRANSACTIONTAX 0.01 0.01Total 570257.00 558985.57 -11271.42 -1.98
It is seen from the statement that variation in the tax collection of corporation and income otherthan corporation is approx 2%. However, the major shortfall from the estimates was on accountof Corporation Tax (Rs.16906.00 crores) followed by Securities Transaction Tax (Rs.923.14 crores).
Zone wise collections of Direct Taxes for 2012-13 are as under:
ZONE WISE COLLECTION FOR THE YEAR 2012-13
(Figures in crores of rupees)
Sl. No. Name of the Zone Gross Receipts Refunds Net Receipts % of Refundsto GrossReceipts
1 AGRA 505.41 104.52 400.89 20.682 AHMEDABAD 18395.03 1612.10 16782.93 8.763 ALLAHABAD 2090.19 124.48 1965.71 5.964 AMRITSAR 1357.50 -352.31 1709.81 -25.955 BANGALORE 140401.55 21664.95 118736.60 15.436 BHOPAL 7041.29 1210.69 5830.60 17.197 BHUBANESHWAR 2117.92 1619.73 498.19 76.488 CHENNAI 18218.32 5142.09 13076.23 28.229 COCHIN 3918.88 766.34 3152.54 19.5610 DELHI 69160.46 10627.34 58533.12 15.3711 HYDERABAD 16829.70 2485.28 14344.42 14.7712 JAIPUR 4973.89 973.54 4000.35 19.5713 JALANDHAR 894.31 169.32 724.99 18.9314 KANPUR 585.49 142.33 443.16 24.3115 KOLKATA 56583.09 2397.77 54185.32 4.2416 LUCKNOW 1251.11 386.00 865.12 30.8517 MEERUT 2512.06 782.03 1730.03 31.1318 MUMBAI 250429.45 29970.16 220459.29 11.9719 NAGPUR 23860.62 352.81 23507.81 1.4820 PATIALA 2538.28 402.68 2135.60 15.8621 PATNA 3082.06 546.74 2535.32 17.7422 PUNE 4723.81 1487.06 3236.75 31.4823 ROHTAK 2457.23 463.17 1994.05 18.8524 SHILLONG 967.49 760.06 207.43 78.56
TOTAL 634895.14 83838.90 551056.24 13.21
NOTE: The above figures do not include CTDS i.e. TDS/TCS booked in accounts by other CivilMinistries/Departments amounting to Rs.7929.33 crores.
ZAO, Mumbai is at the top of the table with Gross/Net collection ofRs.2,50,429.45/Rs.2,20,459.29 crores followed by ZAO, Bangalore with Gross/Net ofRs.140,401.55/Rs.1,18,736.60 crores and ZAO, Delhi with Gross/Net ofRs.69,160.46/Rs.58,533.12 crores.
For ‘e-collection’ one branch of each agency bank across pan-India is authorized for collection ofdirect taxes through internet and is accounted by the concerned ZAO of the zone in which it islocated. For example, the entire tax collected by SBI across the country through ‘e-mode’ isaccounted for by ZAO, Bangalore. Owing to this fact, the above figures are showing abnormalvariation i.e. increase/decrease across various regions. Therefore, the above MIS does notreflect the true picture of geographical break-up of direct tax collection across the country.
ANALYSIS OF REFUNDS
The refund process starts with the submission of claim by the assessee in annual income taxreturns. The Assessing Officer (AO) determines the refund amount and dispatches the refundvoucher through authorized banks. ‘Interest paid on delayed refunds’ is also included in therefund amounts. The refund amounts & ‘Interest paid on delayed refunds’ is however notbudgeted for and these amounts are netted against the gross tax receipts.
In 2012-13 Refunds under ‘Corporation Tax’ have shown a significant decline rate of 15.25%,whereas under ‘Income Tax’ the increase is 7.76% only against refunds under respective MajorHeads in 2011-12.
However, analysis of Refunds as % of Gross receipts shows that ZAO, Shillong has accounted forRs.760.06 crores of refunds against gross collection of Rs.967.49 crores (78.56%) followed by ZAO,
Bhubaneswar with refunds of Rs. 1,619.73 crores against gross collection of Rs. 2,117.92 crores(76.48%); ZAO, Pune Rs.1487.06 crores refunds against Rs.4,723.81 crores gross collection(31.48%).
Further analysis of total collections of Corporation Tax (from companies) and Taxes on incomeother than Corporation Tax (from non-companies), at pre-assessment and post-assessmentstages, during the last three years; Minor-Head wise analysis of tax collection and details of “TaxDeducted/Collected at Source” has been tabulated in the following statements.
DETAILS OF COLLECTION UNDER MAJOR HEAD ‘0020’-CORPORATION TAX FROM COMPANIES
Minor Head-wise collections under Major Head ‘0020’
(Figures in crores of rupees)
Description/Fin. Year 2010-11 2011-12 2012-13Income Tax on companies 260970.16 279217.97 315731.42
Surtax 0.01 9.13 0.00
Surcharge 8218.40 14632.89 6641.57
Penalties 144.05 397.14 308.44
Interest Recoveries 1039.08 1475.68 1541.70
Tax on distributed profits of domestic .comp. 18994.85 16839.68 21491.13
Tax on distributed income to Unit Holders 302.58 236.56 147.68
Primary Education Cess 5754.49 6451.20 6781.94
Secondary & Higher Education Cess 2873.08 3215.99 3381.45
Other Receipts 391.19 335.70 300.68
Total 298687.89 322811.94 356326.01Deduct share of States -85851.01 -100720.17 -104963.80
Net to the Centre 212836.88 222091.77 251362.21
Sub Head-wise breakup of collections under Minor Head-‘Income Tax on companies’
(Figures in crores of rupees)
Description/Fin. Year 2010-11 2011-12 2012-13Tax deducted at source 68313.55 91974.31 74481.04
Advance tax 184263.11 208886.26 232467.25
Self-assessment 23056.22 13632.38 18730.49
Regular assessment 41916.12 40029.39 53873.86
Deduct Refunds -56578.83 -75304.37 -63821.22
Total: Income Tax on companies 260970.17 279217.97 315731.42
Refund of tax collected has been decreased this year as seen in the above statement. Duringlast year, there is a decline of more than 15% in refunds.
Under the Major Head: Corporation Tax from companies-
Collections under ‘Tax deducted at source’ have seen a decline of 18.72% in 2012-13,whereas the increase in 2011-12 was 34.14%.
The ‘Advance Tax’ collections have shown a decline in the growth rate over the previousyears. Whereas, in 2012-13 ‘Advance Tax’ collections grew at a rate of 8.29% only, thesame collections increased at a rate of 16.50% in 2011-12.
Breakup of "Tax Deducted at Source" & Analysis
(Figures in crores of rupees)
NATURE OF INCOME 2010-11 % of totalTDS
2011-12 % of totalTDS
2012-13 % of totalTDS
Interest on securities 443.57 0.65 1402.92 1.53 402.93 0.54Dividends 197.26 0.29 1841.81 2.00 90.62 0.12Interest 20168.2 29.52 12809.49 13.93 11176.64 15.01Winning from lottery orcrossword puzzles 40.7 0.06 1065.67 1.16 34.89 0.05Winning from horse races 11.96 0.02 17.92 0.02 8.61 0.01Payments to contractorsand sub-contractors 12484.23 18.27 11738.97 12.76 15220.66 20.44Insurance Commission 522.86 0.77 581.17 0.63 692.29 0.93Payment to non-residentsand others 14.03 0.02 20.55 0.02 -6.11 -0.01Others 34430.74 50.4 62495.81 67.95 46860.51 62.92TOTAL 68313.55 100 91974.31 100 74481.04 100
NOTE: The figures under ‘Others’ includes TDS collections received under various Sections/Sub-Sections 194, 195, 196 & 206 of Income Tax Act, 1961.
The major contributions among these have been under:
1. ‘Other deductions at source – Section 195 : Rs. 14447.64 crores2. ‘Income Tax from Rent’ – Section 194 I : Rs. 6642.15 crores3. ‘Fees for Professional & Technical Services – Section 194 J : Rs. 22195.43 crores4. ‘Forest product (not Timber leaves) – Section 206 C : Rs. 143.27 crores
DETAILS OF COLLECTIONS UNDER MAJOR HEAD ‘0021’-TAXES ON INCOME OTHER THANCORPORATION TAX
Minor Head-wise collections under Major Head ‘0021’
(Figures in crores of rupees)
Description/Fin. Year 2010-11 2011-12 2012-13Income Tax 133793.50 156333.65 188837.24
Surcharge 373.19 205.42 222.77
Penalties 43.15 75.72 110.03
Interest Recoveries 701.44 1220.24 1811.97
Primary Education Cess 3729.35 3275.78 3848.95
Secondary & Higher Education Cess 1395.70 1638.78 1928.07
Other Receipts 5.41 124.21 80.71
Total 140041.74 162873.80 196839.74Deduct share of States -45367.35 -51161.41 -62840.09Net to the Centre 94674.39 111712.39 133999.65
Under the head ‘Taxes on Income other than Corporation tax’, there has been a growth of 18%in the FY 2011-12 whereas it has been 20% during the FY 2012-13 w.r.t. the previous year.
Sub Head-wise breakup of collections under Minor Head-‘Income Tax’
(Figures in crores of rupees)
Description/Fin. Year 2010-11 2011-12 2012-13Tax deducted at source 100356.04 106705.38 136172.74
Advance tax 28275.05 42640.17 43326.85
Self-assessment 13830.39 14015.84 20739.03
Regular assessment 9921.79 11481.58 8543.94
Deduct Refunds: -18589.77 -18509.32 -19945.32
Total: Income Tax 133793.5 156333.65 188837.24
Figures of ‘Tax deducted at source’ & ‘Advance Tax’ have been increasing substantiallyover the last two years.
Under the Major Head: Taxes on income other than Corporation Tax from non-companies-
Collections under ‘Tax deducted at source’ have shown a substantial growth rate of27.62% in 2012-13, whereas the increase in 2011-12 was 6.33%.
The ‘Advance Tax’ collections have shown a meagre growth rate over the previous years.Whereas, in 2012-13 ‘Advance Tax’ collections grew at a rate of 1.61%, the samecollections increased at a rate of 50.8% only in 2011-12.
Breakup of "Tax Deducted at Source" & Analysis
(Figures in crores of rupees)
NATURE OF INCOME 2010-11 % oftotalTDS
2011-12 % oftotalTDS
2012-13 % oftotalTDS
Salaries 60500.01 60.29 65340.97 61.23 84293.28 61.90Interest on securities 852.21 0.85 569.84 0.53 904.18 0.66Dividends 349.97 0.35 168.31 0.16 152.38 0.11Interest 8989.41 8.96 10905.58 10.22 14659.42 10.77Winning from lottery orcrossword puzzles 213.13 0.21 149.27 0.14 169.49 0.12Winning from horse races 15.14 0.02 7.77 0.01 10.29 0.01Payments to contractorsand sub-contractors 11057.16 11.02 10258.78 9.61 11604.87 8.52Insurance Commission 1418.10 1.41 1506.48 1.41 1501.82 1.10Payment to non-residentsand others 29.80 0.03 24.91 0.02 56.82 0.04Others 16931.11 16.87 17773.47 16.66 22820.19 16.76TOTAL 100356.04 106705.38 136172.74 100
NOTE: The figures under ‘Others’ includes TDS collections received under various Sections/Sub-Sections 194, 195, 196 & 206 of Income Tax Act, 1961.
_______________________________________________________________________________Zonal Accounts Office-wise/Major Head-wise and Month-wise/Major Head-wise Gross, Refund &
Net collection figures have been tabulated in Statements 2.1, 2.2 & Charts 2.1, 2.2, 2.3.
_________________________________________________________________________________
BANK-WISE COLLECTION OF DIRECT TAXES DURING 2012-13
As already stated, direct taxes are collected through more than 13000 authorized branches of theReserve Bank of India, State Bank of India, 25 other Public Sector Banks (incl. IDBI Bank), theJammu and Kashmir Bank Ltd. and 3 Private Sector Banks. The table depicting the zone-wisedistribution of authorized branches of agency banks is appended at Table A.4.
During the financial year 2012-13 the agency banks among them processed around 366.94 lakhchallans of direct tax collections through their authorized branches. Out of these physicalchallans processed were 147.40 lakh and the rest i.e 219.54 lakh no. were through internetcollections.
TOP TEN BANKS IN TERMS OF GROSS COLLECTION OF DIRECT TAXES DURING 2012-13
Sr. No. Name of the Bank Challan Count(in lakhs)
Amount [in crores ofRs.]
Challan Count(%) to total
Amount (%) tototal
1 STATE BANK OF INDIA 119.80 168271.18 32.65 26.652 HDFC BANK 42.63 122233.98 11.62 19.363 IDBI BANK 17.87 91964.46 4.87 14.564 AXIS BANK 31.74 55331.45 8.65 8.765 ICICI BANK 12.34 45848.11 3.36 7.266 CORPORATION BANK 13.63 19351.18 3.71 3.067 BANK OF BARODA 16.90 14122.34 4.61 2.248 PUNJAB NATIONAL
BANK 12.35 13366.85 3.37 2.129 BANK OF INDIA 10.62 11483.83 2.90 1.82
10 UNION BANK OFINDIA 10.88 9560.09 2.97 1.51
Thus, State Bank of India accounted for 26.65% of gross Direct Tax collection during 2012-13followed by HDFC Bank (19.36%) and IDBI Bank (14.56%).
TOP TEN BANKS IN TERMS OF CHALLAN COUNT DURING 2012-13
ANALYSIS OF PHYSICAL CHALLANS
TOTAL TOTAL PHYSICAL CHALLANSl.
No.Bank Name Challan
Count(in
lakhs)
Amount (Rs.in lakhs)
ChallanCount
(inlakhs)
Amount (Rs. inlakhs)
ChallanCount
(%)
Amount(%)
1 STATE BANK OFINDIA
119.80 16,827,117.94 63.98 4,317,515.26 53.41 25.66
2HDFC BANK
42.63 12,223,398.38 8.85 695,536.30 20.76 5.69
3AXIS BANK
31.74 5,533,144.57 8.77 728,509.95 27.63 13.17
4IDBI BANK
17.87 9,196,446.08 2.09 163,430.84 11.69 1.78
5BANK OF BARODA
16.90 1,412,234.19 4.29 145,246.39 25.39 10.28
6 CORPORATIONBANK
13.63 1,935,118.49 5.02 220,893.86 36.85 11.42
7 PUNJAB NATIONALBANK
12.35 1,336,684.76 6.91 330,428.96 55.99 24.72
8ICICI BANK
12.34 4,584,811.40 1.02 88,041.03 8.29 1.92
9 UNION BANK OFINDIA
10.88 956,009.28 4.19 193,395.71 38.48 20.23
10BANK OF INDIA
10.62 1,148,382.91 4.64 240,420.09 43.72 20.94
The above analysis shows that State Bank of India is at the top with no. of processed challans at
count 119.80 lakh, followed by HDFC Bank with 42.63 lakh challans and Axis Bank with 31.74
lakh challans during 2012-13. Private banks have increased this tax collection as all three
authorized banks are figuring in top 10 banks of the country.
However, analysis of collection through ‘Physical Challans’ reveals that Punjab National Bank
has processed the maximum i.e. 55.99% [6.91 of 12.35 lakhs] of challans through ‘physical’
mode accounting for 24.72% of its collection [3304 of 13367 crores]. Followed by State Bank of
India with 53.41% [63.98 of 119.80 lakhs] of challans for accounting 25.66% [43175 of 168271
crores] of its collection.
ANALYSIS OF INTERNET CHALLANS
TOTAL TOTAL INTERNET CHALLANSl.
No.Bank Name Challan
Count(in
lakhs)
Amount (Rs.in lakhs)
ChallanCount
(inlakhs)
Amount (Rs. inlakhs)
ChallanCount
(%)
Amount(%)
1 STATE BANK OFINDIA
119.80 16,827,117.94 55.81 12515041.47 46.59 74.37
2 HDFC BANK 42.63 12,223,398.38 33.78 11527862.08 79.24 94.31
3 AXIS BANK 31.74 5,533,144.57 22.97 4804634.61 72.37 86.83
4 IDBI BANK 17.87 9,196,446.08 15.78 9033015.97 88.31 98.22
5 BANK OF BARODA 16.90 1,412,234.19 12.61 1267065.48 74.61 89.72
6 CORPORATIONBANK
13.63 1,935,118.49 8.60 1714228.11 63.15 88.59
7 PUNJAB NATIONALBANK
12.35 1,336,684.76 5.44 1008631.49 44.01 75.46
8 ICICI BANK 12.34 4,584,811.40 11.32 4496770.38 91.71 98.08
9 UNION BANK OFINDIA
10.88 956,009.28 6.70 762643.83 61.52 79.77
10 BANK OF INDIA 10.62 1,148,382.91 5.98 907983.64 56.28 79.07
Analysis of collection through ‘Internet’ collection reveals that ICICI Bank has processed the
maximum i.e. 91.71% [11.32 of 12.34 lakhs] of challans through ‘internet’ mode accounting for
98.08% [44967 of 45848 crores] of its collection.
IDBI Bank Ltd. with 88.31% [15.78 of 17.87 lakhs] of challans for accounting 98.22% [90330 of
91964 crores] of its collection and HDFC Bank with 79.24% [33.78 of 42.63 lakhs] of challans for
accounting 94.31% [115278 of 122233 crores] of its collection.
Statement 2.1
ZAO-WISE/MAJOR HEAD-WISE COLLECTION OF DIRECT TAXES DURING 2012-13
(figures in crores of rupees)
MAJOR HEAD CORP. TAX0020
INCOMETAX0021
TAXESON
WEALTH0032
SEC.TRAN.
TAX0034
OTHERHEADS
TOTAL
ZAO
AGRAGROSS 16.30 487.99 1.10 0.00 0.01 505.41REFUND 4.71 99.81 0.00 0.00 0.00 104.52NET 11.59 388.18 1.10 0.00 0.01 400.89
AHMEDABADGROSS 8210.18 10136.77 46.51 0.01 1.57 18395.03REFUND 919.73 688.76 2.95 0.00 0.67 1612.10NET 7290.45 9448.01 43.56 0.01 0.90 16782.93
ALLAHABADGROSS 28.83 2060.88 0.46 0.00 0.01 2090.19REFUND 3.10 121.38 0.00 0.00 0.00 124.48NET 25.73 1939.50 0.46 0.00 0.01 1965.71
AMRITSARGROSS 710.62 645.61 1.11 0.00 0.16 1357.50REFUND -11.30 -341.01 0.00 0.00 0.00 -352.31NET 721.92 986.62 1.11 0.00 0.16 1709.81
BANGALOREGROSS 103656.79 36581.17 145.31 12.17 6.11 140401.55REFUND 11131.49 10459.80 0.34 0.00 73.32 21664.95NET 92525.30 26121.37 144.97 12.17 67.21 118736.60
BHOPALGROSS 2482.78 4545.49 12.83 0.00 0.19 7041.29REFUND 743.35 467.33 0.00 0.00 0.00 1210.69NET 1739.43 4078.16 12.83 0.00 0.19 5830.60
BHUBANESHWARGROSS 831.73 1285.50 0.68 0.00 0.01 2117.92REFUND 1123.15 496.58 0.00 0.00 0.00 1619.73NET -291.42 788.92 0.68 0.00 0.01 498.19
MUMBAIGROSS 178013.05 69258.38 301.78 2826.85 29.39 250429.45REFUND 28678.02 1291.85 0.29 0.00 0.00 29970.16NET 149335.03 67966.53 301.50 2826.85 29.39 220459.29
KOLKATAGROSS 36676.59 18757.16 81.02 1063.21 5.11 56583.09REFUND 1757.56 640.15 0.01 0.00 0.05 2397.77NET 34919.03 18117.01 81.01 1063.21 5.07 54185.32
COCHINGROSS 1510.82 2401.90 6.04 0.00 0.13 3918.88REFUND 461.34 304.96 0.04 0.00 0.00 766.34NET 1049.48 2096.94 5.99 0.00 0.13 3152.54
HYDERABADGROSS 10211.25 6585.23 18.97 12.10 2.14 16829.70REFUND 1810.54 674.75 0.00 0.00 0.00 2485.28NET 8400.71 5910.49 18.97 12.10 2.15 14344.42
JAIPURGROSS 1739.02 3226.88 7.83 0.00 0.16 4973.89REFUND 520.98 452.54 0.01 0.00 0.00 973.54NET 1218.04 2774.34 7.82 0.00 0.16 4000.35
JALANDHARGROSS 57.26 832.92 4.11 0.00 0.01 894.31REFUND 26.83 142.27 0.23 0.00 0.00 169.32NET 30.43 690.65 3.89 0.00 0.01 724.99
KANPURGROSS 146.50 438.86 0.11 0.00 0.02 585.49REFUND 24.36 120.67 -2.70 0.00 0.00 142.33NET 122.14 318.19 2.81 0.00 0.02 443.16
MAJOR HEAD CORP. TAX0020
INCOMETAX0021
TAXESON
WEALTH0032
SEC.TRAN.
TAX0034
OTHERHEADS
TOTAL
LUCKNOWGROSS 127.42 1120.95 2.71 0.00 0.03 1251.11REFUND 25.34 360.65 0.00 0.00 0.00 386.00NET 102.07 760.30 2.71 0.00 0.03 865.12
CHENNAIGROSS 8989.81 9184.29 40.76 0.00 3.46 18218.32REFUND 4436.77 705.12 0.20 0.00 0.01 5142.09NET 4553.05 8479.17 40.56 0.00 3.45 13076.23
MEERUTGROSS 242.08 2267.71 2.23 0.00 0.05 2512.06REFUND 599.21 182.83 0.00 0.00 0.00 782.03NET -357.13 2084.88 2.23 0.00 0.05 1730.03
NAGPURGROSS 15787.78 8005.73 65.82 0.00 1.28 23860.62REFUND 203.91 148.89 0.01 0.00 0.00 352.81NET 15583.88 7856.84 65.81 0.00 1.28 23507.81
NEW DELHIGROSS 49149.58 18836.62 90.37 1081.59 2.29 69160.46REFUND 9577.50 1049.75 0.09 0.00 0.00 10627.34NET 39572.08 17786.87 90.28 1081.59 2.29 58533.12
PATIALAGROSS 213.79 2323.26 1.22 0.00 0.01 2538.28REFUND 83.63 319.02 0.03 0.00 0.00 402.68NET 130.16 2004.24 1.19 0.00 0.01 2135.60
PATNAGROSS 237.64 2843.73 0.66 0.00 0.03 3082.06REFUND 201.41 345.33 0.00 0.00 0.00 546.74NET 36.23 2498.39 0.66 0.00 0.03 2535.32
PUNEGROSS 280.98 4433.27 9.40 0.04 0.12 4723.81REFUND 706.08 780.84 0.14 0.00 0.00 1487.06NET -425.10 3652.43 9.26 0.04 0.12 3236.75
ROHTAKGROSS 267.10 2189.28 0.69 0.00 0.15 2457.23REFUND 135.42 331.12 -3.37 0.00 0.00 463.17NET 131.68 1858.16 4.06 0.00 0.15 1994.05
SHILLONGGROSS 114.01 851.51 0.64 0.90 0.44 967.49REFUND 658.09 101.97 0.00 0.00 0.00 760.06NET -544.09 749.54 0.64 0.90 0.44 207.43
GRAND TOTALGROSS 419701.91 209301.09 842.38 4996.86 52.89 634895.14REFUND 63821.23 19945.37 -1.73 0.00 74.04 83838.90NET 355880.69 189355.73 844.12 4996.86 21.14 551056.24
NOTE: The above figures do not include CTDS i.e. TDS/TCS booked in accounts by other CivilMinistries/Departments amounting to Rs.7929.33 crores.
Statement 2.2
COLLECTION OF DIRECT TAXES DURING 2012-13(figures in crores of rupees)
MAJOR HEAD CORPORATION TAX
0020
INCOMETAX0021
TAXESON
WEALTH0032
SECURITIESTRANSACTI
ON TAX0034
OTHERHEADS
TOTAL
Month & Year
Apr-12GROSS 14742.04 17762.30 7.09 154.70 1.74 32667.87
REFUND 10244.04 1032.64 -0.19 0.00 0.00 11276.49
NET 4498.00 16729.66 7.28 154.70 1.74 21389.64
May-12GROSS 11167.45 10825.98 10.45 385.64 2.51 22389.52
REFUND 5598.83 2421.66 0.14 0.00 7.73 8020.63
NET 5568.62 8404.32 10.31 385.64 -5.22 14368.89
Jun-12GROSS 45741.09 10872.63 15.69 413.94 4.89 57043.35
REFUND 6510.07 2360.32 1.74 0.00 26.73 8872.13
NET 39231.02 8512.31 13.95 413.94 -21.84 48171.22
Jul-12GROSS 13416.27 13952.49 145.65 398.28 3.15 27912.69
REFUND 5258.34 1495.94 -1.21 0.00 9.48 6753.07
NET 8157.93 12456.55 146.86 398.28 -6.33 21159.62
Aug-12GROSS 12505.85 11629.35 51.14 368.04 2.44 24554.38
REFUND 5227.23 1515.65 -0.50 0.00 20.69 6742.38
NET 7278.62 10113.70 51.64 368.04 -18.25 17812.00
Sep-12GROSS 81306.42 25074.14 253.40 355.22 5.35 106989.18
REFUND 3277.20 1230.66 -0.41 0.00 5.63 4507.45
NET 78029.22 23843.48 253.81 355.22 -0.28 102481.73
Oct-12GROSS 15088.68 13850.09 47.18 426.38 14.64 29412.33
REFUND 4916.03 1361.85 0.76 0.00 0.38 6278.64
NET 10172.65 12488.24 46.42 426.38 14.26 23133.69
Nov-12GROSS 11467.52 10483.14 97.66 412.10 2.01 22460.42
REFUND 1717.65 1226.40 -0.26 0.00 0.92 2943.79
NET 9749.87 9256.74 97.92 412.10 1.09 19516.63
Dec-12GROSS 77929.12 23513.58 35.14 379.76 6.61 101857.60
REFUND 3317.58 1283.59 0.02 0.00 0.80 4601.19
NET 74611.54 22229.99 35.12 379.76 5.81 97256.41
MAJORHEAD
CORPORATION
TAX0020
INCOMETAX 0021
TAXES ONWEALTH
0032
SECURITIES
TRANSACTION
TAX0034
OTHERHEADS
TOTAL MAJOR HEAD
Month & Year
Jan-13GROSS 13192.61 13200.96 27.82 436.28 3.72 26857.67
REFUND 3397.90 2711.56 0.00 0.00 0.76 6109.46
NET 9794.71 10489.40 27.82 436.28 2.96 20748.21
Feb-13GROSS 13138.23 13199.86 28.48 521.79 1.24 26888.36
REFUND 2642.29 1198.03 -0.07 0.00 0.29 3840.25
NET 10495.94 12001.83 28.55 521.79 0.95 23048.11
Mar-13GROSS 107618.63 44573.88 123.95 744.73 4.78 153061.19
REFUND 9326.26 1865.05 -0.25 0.00 0.65 11191.06
NET 98292.37 42708.83 124.20 744.73 4.13 141870.13
Sy. I 2013GROSS 17.76 0.01 -1.44 0.00 -0.18 16.33
REFUND 17.77 0.02 -1.66 0.00 0.00 16.13
NET -0.01 -0.01 0.22 0.00 -0.18 0.20
Sy. II 2013GROSS -34.96 -349.83 0.16 0.00 -0.02 -384.63
REFUND -35.19 -470.31 0.15 0.00 -0.02 -505.35
NET 0.23 120.48 0.01 0.00 0.00 120.72
Sy. III 2013GROSS 2405.23 712.51 0.00 0.00 0.00 3117.74
REFUND 2405.23 712.31 0.00 0.00 0.00 3117.54
NET 0.00 0.20 0.00 0.00 0.00 0.20
TOTALGROSS 419701.94 209301.09 842.37 4996.86 52.88 634895.14
REFUND 63821.23 19945.37 -1.74 0.00 74.04 83838.90
NET 355880.71 189355.72 844.11 4996.86 -21.16 551056.24
CTDS upto Sy-II 445.32 7484.01 7929.33
G.Total (incl CTDS) 356326.03 196839.73 844.11 4996.86 -21.16 558985.57
Chart 2.1
Refunds are evenly spread across the year except the month of March, April and May when it issignificantly higher.
Due to periodic nature of tax collection, revenue realized in the month of June, September,December and March are very high.
Chart 2.2
Refunds are evenly spread across the year except the month of March and April, when it issignificantly higher.
Due to periodic nature of tax collection, revenue realized in the months of June, September,December and March is very high.
Chart 2.3
Refunds are evenly spread across the year except the months of Jan, March, May and Junewhen it is significantly higher.
Due to periodic nature of tax collection, revenue realized in the months of March, April, Sept,and December is very high.
Chapter - 3
EXPENDITURE ACCOUNTS
The Expenditure Accounts of the Central Board of Direct Taxes present the total picture ofreceipts and disbursements under Revenue, Capital & Public Accounts Heads in respect of theDepartment. The Revenue disbursements reflect the total Revenue Expenditure (Charged &Voted). The Revenue Receipts show the total non-tax revenue like interest receipts, license feeand the tax revenue on account of the 'Central Tax Deducted at Source' from the salary andcontractors' bills. The Capital disbursements show the expenditure incurred on acquisition ofimmovable properties under Chapter XXC of the Income Tax Act, 1961 (MH 4075), ready builtoffice accommodation (MH 4059), ready built flats for Income Tax Employees (MH 4216) andpayment of Loans to Government servants (MH 7610). The Capital Receipts show repayment ofloans paid to Government servants (MH 7610). The recoveries on account of sale of immovableproperties under Chapter XXC of the Income Tax Act, 1961 are also adjusted against the originalexpenditure incurred while acquiring the said property under MH 4075. Hence, only net effect isshown in the Accounts.
The receipts and disbursements of Public Account Head '8658', `8443' & '8675' are also operatedin the Revenue Accounts of the CBDT. The Statement of Central Transactions of Revenue andExpenditure Accounts of C.B.D.T. are prepared separately.
CONTINGENCY FUND OF INDIA
No advances were drawn by CBDT from the Contingency Fund of India during 2012-2013.
PREPARATION OF MONTHLY ACCOUNTS
The Government Accounting System encompasses various stages from recording the initialtransactions in challans/vouchers to the preparation of Annual Accounts. The monthly accountsare compiled by the Zonal Accounts Offices on the basis of receipt/payment scrolls received fromthe accredited Bank Branch. The compiled Accounts are than submitted to the Principal AccountsOffice. The Accounts from all 52 ZAOs are being received in the Pr. Accounts Office in theElectronic Format (e-lekha). The Pr.A.O. consolidates the Accounts received from all the ZAOsand submits the same to the Office of Controller General of Accounts through e-lekha.
APPROPRIATION ACCOUNTSThe Office of Pr.CCA , prepares the Head-wise Appropriation Accounts in respect of 'GrantNo. 42 - Direct Taxes’. In this Grant, two major heads viz., ' 2020- Collection of Taxes onIncome and Expenditure' and '2031 –Collection of Taxes on Wealth Tax, SecurityTransaction Tax and Other Tax are operated under the Revenue Section. In the CapitalSection three Major Heads viz., '4075- Capital Outlay on Miscellaneous General Services',
'4059- Capital Outlay on Public Works' and '4216-Capital Outlay on Housing' are operated. Whilethe expenditure is directly booked under the Major Head '2020 ' at the initial stages, theexpenditure under the major head '2031' is allocated by way of apportionment at the end offinancial year on the basis of the prescribed formula.
The Appropriation Accounts for 2012-2013 of Grant No.42- Direct Taxes, show a total expenditureof Rs. 3285.56 (voted) crore against the sanctioned Final Grant of Rs. 3301.50 crore (Voted)under the Revenue Section. Under the 'Capital Section' total expenditure is Rs. 424.51 croresagainst the Final Grant of Rs.433.32 crore. Details of Head-wise budget allocation and expenditureboth Major & Minor Head-wise for the years 2011-12 & 2012-13 may be seen at Statement 3.1 &Statement 3.2, respectively.
The Object Head-wise Expenditure compared with the budget allotted during the year 2011-2012is depicted at Statement No. 3.3 which shows that total expenditure is 99.52% against the budgetallocation and Fund Flow in CBDT is depicted at Statement no. 3.4.
Statement 3.1
MAJOR HEAD WISE ALLOCATION OF FUNDS, EXPENDITURE (REVENUE & CAPITAL) ANDVARIATION THERE AGAINST UNDER GRANT NO 42 - DIRECT TAXES 2012-2013
(Figure in Crores of Rupees)
2011-2012 2012-2013Sl. No. Major
HeadDescription Final
BudgetExpenditure Variation Final
BudgetExpenditure Variation
1 2020 Collection ofTaxes on Inc.
and Exp.*
2913.65 2904.45 -9.20 3218.96 3203.47 -15.49
2 2031 Collection ofEstate Duty
Taxes onWealth & Gift
Tax
74.79 74.41 -0.38 82.54 82.09 -0.45
3 4059 Capital Outlayon Public
Works
259.38 256.53 -2.85 426.20 421.00 -5.20
4 4075 Capital Outlayon MiscGeneralServices
1.41 1.29 -0.12 1.12 1.05 -0.07
5 4216 Capital Outlayon Housing
3.18 3.18 0.00 6.00 2.46 -3.54
Total 3252.41 3239.86 -12.55 3734.82 3710.07 -24.74
*Includes the following expenditure figures booked by other Ministries in MH 20202011-2012 2012-2013
Ministry of I&B 53.60 58.42Ministry of UDPA 9.67 9.97Ministry of Supply 0.00 0.65
Total 63.27 69.04
Statement 3.2(Rs. In crores)
MINOR HEAD WISE ACTUAL EXPENDITURE VIS-À-VISBUDGET ESTIMATES 2012-2013
S.No Minor Head /Sub head FinalBudget
Expenditure Variation
1 M.H.2020-COLLECTION OF TAXES ONINCOME AND EXPENDITURE
1.1 001-Direction & Administration 571.81 568.03 -3.781.2 101-Collection Charges Income Tax 2716.36 2704.44 -11.921.3 102-Collection Charges-Corpn.Tax 429.20 426.87 -2.331.4 103-Collection Charges-Expenditure Tax 0.00 0.00 0.001.5 106-Collection Charges-Interest ChargesAct 1976 0.00 0.00 0.001.6 800-Other Expenditure 13.33 13.09 -0.241.7 797-Income Tax welfare fund 0.00 0.00 0.001.8 901-Deduct Proportionate charges transferred to
other heads -511.74 -508.96 2.78
2 M.H.2031-COLLECTION OF ESTATE DUTYTAXES ON WEALTH ETC
2.1 102-Taxes on Wealth 8.25 8.21 -0.042.2 104-Security Transaction Tax 16.51 16.42 -0.092.3 111-Other Taxes 57.78 57.46 -0.32
3 4059 Capital Outlay on Public Works 426.20 421.00 -5.20
4 M.H. 4075 CAPITAL OUTLAY ON MISCGENERAL SERVICES
4.1 204-Acqusition of immovable properties underchapter XXC of income Tax Act 1961 1.12 1.05 -0.07
5 M.H.4216-CAPITAL OUTLAY ON HOUSING
5.1 108-Residential Buildings for Income Tax 6.00 2.46 -3.54employees
TOTAL 3734.82 3710.07 -24.75
Statement 3.3
OBJECT HEAD-WISE BUDGET AND EXPENDITURE (REVENUE) STATEMENT FOR THE YEAR 2011-12 & 2012-13GRANT NO. 42 DIRECT TAXES [MAJOR HEAD 2020: COLLECTION OF TAXES ON INCOME & EXPENDITURE]
(Rs. in thousands)DETAILED HEADS 2011-12 2012-13
BUDGET EXPENDITURE %age of Expwith Total
Budget
EXCESS (+)SAVING (-)
BUDGET EXPENDITURE %age of Expwith Total
Budget
EXCESS (+)SAVING (-)
Salaries 17769412 17799823 59.56 30411 20020900 19986482 60.54 -34418Wages 175000 171655 0.57 -3345 181500 181478 0.55 -22Overtime Allowances 6264 5607 0.02 -657 4800 4305 0.01 -495Domestic travel Exp. 450000 437665 1.46 -12335 445000 434592 1.32 -10408Medical 254000 233633 0.78 -20367 230000 219165 0.66 -10835Foreign Travel Exp. 21000 11724 0.04 -9276 18000 16926 0.05 -1074Office Expenses 5278000 5348277 17.90 70277 5163000 5139662 15.57 -23338OE (Charged) 0 0 0.00 0 0 0 0.00 0Professional Services 325000 313030 1.05 -11970 323800 314988 0.95 -8812Rent,Tates & Taxes 1184952 1166200 3.90 -18752 1299900 1286019 3.90 -13881Publications 28000 27373 0.09 -627 23200 22367 0.07 -833Advertising & Publicity 790673 783504 2.62 -7169 789000 783986 2.37 -5014Contributions 4000 3739 0.01 -261 4000 3747 0.01 -253Other Admn.Expenses 276760 262210 0.88 -14550 322700 319961 0.97 -2739Secret Service 56000 55520 0.19 -480 84600 80429 0.24 -4171Other Charges 33732 31144 0.10 -2588 24600 21978 0.07 -2622Minor Work 80000 66046 0.22 -13954 80000 68103 0.21 -11897BCTT 0 0 0.00 0 0 0 0 0Grant-in-aid 0 0 0.00 0 0 0 0 0Information & Tech. 3151619 3071373 10.28 -80246 4000000 3971440 12.03 -28560Deduct Recoveries of over payment 0 -4837 -0.02 -4837 0 -11313 -0.03 -11313Inter Account Transfer 0 0 0.00 0 0 0 0 0Total 29884412 29783686 99.66 -100726 33015000 32844315 99.48 -170685
Statement 3.4
STATEMENT OF FUND FLOW IN CBDT
(Rs in Crores)
SL.NO.
MAJOR HEAD RECEIPTSDESCRIPTION
2012-2013
(a) Tax Revenue1 0020 Corporation Tax 355880.692 0021 Taxes on Income other than Corpn. Tax 189496.353 0023 Hotel Receipts Tax 0.914 0024 Interest Tax 5.955 0026 Fringe Benefit Tax -44.326 0028 Other Taxes on Income & Expenditure 14.837 0031 Estate Duty 0.558 0032 Taxes on Wealth 844.129 0033 Gift Tax 0.93
10 0034 Security Transaction Tax 4996.8611 0036 BCTT 0.01
(a) Total Tax Revenue 551196.88(b) Non Tax Revenue
1. 0047 Other Fiscal Services 3.122. 0049 Interest Receipts 4.613. 0070 Other Administrative Services 0.694. 0071 Contributions and Recoveries towards
Pension and other Retirement Benefits0.53
5. 0075 Misc. General Receipts 0.766. 0210 Medical & Public Health 5.227. 0216 Housing 5.328. 0235 Social Security & Welfare Programmes 0.01
(b) Total Non-Tax Revenue 20.26Total Revenue Receipts (a +b) 551217.14(c) Loans and Advances
1. 7610 Loans to Govt. Servants 8.782. 7615 Misc. Loans 0.00
(c ) Total Loans and Advances 8.78Total consolidated funds of India
Receipts (a+b+c) 551225.92
Sl. No. Major Head EXPENDITURE Rs. in Crore
(d) Revenue Expenditure1 2020 Collection of taxes on Income & Expr. 3202.342 2031 Collection of Estate Duty
Taxes on Wealth & Gift Tax82.09
3 2049 Interest Payments 166.394 2052 Secretariat General Services 13.165 2071 Pension & Other Retirement Benefits 278.946 2235 Social Security & Welfare 0.757. 2225 Welfare of SC/ST’s 0.70
(d) Total Revenue Expenditure 3744.37(e) Capital Expenditure
1 4059 Capital Outlay on Public Works 421.002 4075 Capital Outlay on Misc Genl. Services 1.053 4216 Capital Outlay on Housing 2.464 7610 Loans to Govt. Servants 3.53
(e) Total Capital Expenditure 428.04
Total Consolidated Funds of India
Expenditure (d+e)
4172.41
PUBLIC ACCOUNT OF INDIA
Sl.No.
M.H. Description CR DR NET
1 8009 State Provident Fund 496.99 330.43 166.562 8011 Insurance & Pension Fund 1.76 7.71 -5.953 8014 Postal Life Insurance Scheme 0.95 0.00 0.954 8342 Other Deposits 0.00 0.00 0.005 8336 Civil Deposits 0.00 0.00 0.006 8443 Civil Deposits 689.46 519.54 169.927 8550 Civil Advances 0.01 0.01 0.008 8658 Suspense Accounts -1772.35 -2081.36 309.019. 8670 Cheques & bills -22.38 0.00 -22.3810 8672 Permanent Cash Imprest 0.00 0.00 0.0011. 8675 Deposit with RBI 86097.51 633838.58 -547741.07
Total 85491.95 632614.91 -547122.96
Chart related to Statement 3.1
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.96
3203
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82.54
82.09
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1000
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2031 - Collection of EstateDuty, Taxes on Wealth &
Gift Tax
4059 - Capital Outlay onPublic Works
4075 - Capital Outlay onMisc General Services
4216 - Capital Outlay onHousing
MAJOR HEAD
MAJOR HEAD WISE BUDGET AND EXPENDITURE GRANT NO. 42 - DIRECT TAXES 2012-13
Final BudgetExpenditure
Chart related to Statement 3.3
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)
OBJECT HEADS
OBJECT HEAD WISE BUDGET Vs EXPENDITUREGRANT NO.42 - DIRECT TAXES 2012-2013
BUDGETEXPENDITURE
Chart related to Statement 3.4
FUND FLOW STATEMENT GRANT NO. 42 - DIRECT TAXES 2012-133202.34
82.09166.3813.16278.94
0.750.70
421.00
1.052.468.78
2020 - Collection of taxes on Income & Expr. 2031 - Collection of Estate Duty Taxes on Wealth & Gift Tax2049 - Intrerest Payment 2052 - Secretariat General Service2071 - Pension & Other Retirement Benefits 2235 - Social Security & Welfare2225 - Welfare of SC/STs 4059 - Captial Outlay on Public Works4075 - Capital Outalay on Misc. Gen. Serv. 4216 - Capital Outlay on Housing7610 - Loans to Govt. Servants
(Rs. In Crores)
Chapter - 4
INTERNAL AUDIT
The Central Board of Direct Taxes is dealing with matters relating to levy and collection of DirectTaxes and formulation of policy concerning administrative reforms and changes for the effectivefunctioning of Income-Tax Department. During 2012-13, its expenditure was Rs.3285.56 Crores.Principal Chief Controller of Accounts, Central Board of Direct Taxes has been assigned the dutiesof conducting Internal Audit of the expenditure incurred by the Offices of the Income TaxDepartment spread throughout the Country. Besides this the Internal Audit Parties are alsoentrusted with the responsibility of conducting the Audit of the Receiving and Nodal Branches ofthe Agency Banks. The Duties on this account have increased in view of the implementation of“On Line Tax Accounting System (OLTAS)”. 24 Internal Audit Parties have been constituted onefor each existing ZAO w.e.f. 01.04.2007. However, on account of restructuring of accounts wing ofCBDT 28 new ZAOs and 4 E-PAOs have been created and since working. New Internal Audit Partiesare yet to be constituted for newly created 28 ZAOs.
FUNCTIONS AND DUTIES ENTRUSTED TO THE INTERNAL AUDIT
The Central Board of Direct Taxes is a statutory authority functioning under the Central Board ofRevenue Act, 1963. The officials of the Board in their ex-officio capacity also function as a Divisionof the Ministry/dealing with matters relating to levy and collection of Direct Taxes. The PrincipalChief Controller of Accounts heads the Accounting Organization of the Central Board Direct Taxeswith Revenue Secretary as the Chief Accounting Authority. At the field level, there are 52 ZonalAccounts Offices (ZAO) under the jurisdiction of Principal Chief Controller of Accounts, CentralBoard of Direct Taxes (28 ZAOs newly created). The conducting of internal audit is one of the mainresponsibilities allocated to the office of Pr.CCA and its offices throughout, the country.
The Objective of Internal Audit
The objective of conducting Internal Audit is to ensure compliance of Rules & Regulations & toguide & assist Drawing & Disbursing Officers in maintaining records in the prescribed format.
Risk Based Model Audit
To help the organization accomplish its objective in a systematic, disciplined manner and toevaluating & improve risk management process. It has been decided by the higher authorities toperform a Risk Based Audit, and later this methodology can be used for conducting internal auditin future.
I. The duties of Internal Audit wing includes
1. Study of the accounting procedures adopted by the Department with a view to examinetheir correctness, adequacy and free from any defects or lacunae in the system;
2. Watch the implementation of the prescribed procedures and the orders issued from timeto time ;
3. Scrutiny and check of payment made by the Drawing & Disbursing Officer;4. Investigation of important areas and other connected records;
5. Co-ordination with Controller General of Accounts and Ministry of Finance with regard toInternal Audit Procedures;
6. Periodical review of all Accounting Records;7. Pursuance & Settlement of objections raised by Statutory Audit Wing i.e. Comptroller &
Auditor General of India and other matters relating to Statutory Audit.
Besides above, the Internal Audit also undertakes the audit of the banks authorized forcollection of Direct Taxes and their remittance to the Govt. account along with the levy ofpenal interest on delayed remittances. As such the internal audit wing plays an importantrole in planning, improvement and adopting of corrective measures to be taken before thestatutory audit.
II Achievements during 2012-13
Out of 2011 units under the jurisdiction of this office, 1858 units came under the purviewof audit during the financial year 2012-13 on the basis of annual forecast of IAPs(depending upon periodicity whether Annual, Biennial and Triennial). There has been arapid growth in the number of administrative units, consequent upon restructuring of theIncome Tax Department. However on the other hand the number of IAPs and theassociated working strength has reduced. On account of this and other administrativereasons, 364 units including Banks could be audited in 2012-13 with a short fall of 1494units. The shortfall in the No. of units audited was due to acute shortage of staff in theInternal Audit Wing. A Major Step was taken by the Principal Chief Controller of Accounts,CBDT to clear the arrears by restructuring the Internal Audit. All the 52 ZAOs weredirected to form a Party on rotational basis for Internal Audit of all theDDOs/Banks/Personal Deposit Account under their jurisdiction. Further, with the specificaim to clearly bring out the procedure for booking and reconciliation of refunds with theRefund Banker & Reserve Bank of India, an audit of Refund Banker was conducted by theO/o Pr. CCA, CBDT. In addition to above, this office also conducted Audit Inspection of“Personal Deposit Account” of 234 offices of Income Tax Department. Audit Partiesraised 2032 paras of audit observations.
III General conditions of maintenance of Internal Accounts Records
The state of maintenance of accounts records has been found mostly unsatisfactory. Thepoint has been repeatedly emphasized in the audit reports which are submitted to theconcerned administrative heads after completion of audit of the DDOs under the charge ofthe respective ZAO`s. Most of paras are due to poor knowledge of DDOs in field offices.
IV Broad reasons responsible for (III) above and remedial measures, if any taken orproposed to be taken
Absence of sufficient trained staff in the outstation field units and low priority accorded toaccurate accounting of receipts and expenditure seems to be the principle reasons for (III)above. At the instance of Internal Audit, essential records which were not beingmaintained are now being maintained in some of the offices which have been audited byIAPs. Following remedial measures are needed:
1. Raising the level of DDO: - It has been noted that DDO function is being performed atvery low level such as Inspectors/ Tax Assistants etc. Many a times they are notsensitive to the criticality of the role of DDO.
2. Appropriate training to be imparted to DDO: - DDO function has undergonetremendous change in the wake of new developments such as NPS (New PensionScheme) & ETBAF (Electronic TDS Book Adjustment Form). In view of above, it iscrucial to impart training to DDOs.
General Observations in respect of Audit of Personal Deposit Account
During the audit of “P D Account” of various offices of Income Tax department, it has beenobserved by the audit that the money seized by DIT (Investigation) goes through 3 bank accountsbefore it finally gets credited to Consolidated Fund of India. As per new system, in all the search &seizure cases, the money seized during raids is transferred to Central Circle I, II and III.Subsequently, these are then transferred from CIT (Central) to the concerned CIT under whosejurisdiction the assessee falls. This leads to enormous delay in credit of funds to the ConsolidatedFund of India. In certain cases, it has taken more than 2 years. This multi-layered process resultsin undue delay in remittance of money seized through Search & Seizure operations to Governmentaccount.
MAJOR IRREGULARITIES POINTED OUT BY INTERNAL AUDIT IN THE YEAR 2012-13
Sl.No.
DESCRIPTION AMOUNT(Rs. in Lakh)
1. Cases of Non-Recovery of Govt. dues from Central Govt.Deptt./State Govt./Govt. Bodies/Pvt. Parties(* Less figure pertains to Penal Interest for delayed remittances ofCBDT’s Receipts and Excess figure pertains to Penal Interest onvarious collecting branches of SBI for the delayed remittances ofDirect taxes into Govt. Account and amount needs to berecovered from officials)
Excess – 7.34Less - 32.74
2 Cases of Overpayments 29.623 Idle Machinery and Surplus Stores NIL4 Loss/In fructuous Expenditure 280.145 Irregular Expenditure 498.776 Irregular Purchase 65.287 Cases of Non-adjustment of advances:
Contingency Advance NILT.A. Advance/LTC Advance 14.45
Other Advances 18.65
8 Cases of Blocking of Government Money 80933.989 Non-accountal of Costly Stores/Government Money 9.56
Chapter – 5
INFORMATION TECHNOLOGY
During the recent past several important initiatives have been taken in the area of InformationTechnology in order to enhance the efficiency of the day to day functioning of the ZAOs. Aroundsix high level application software packages are presently being used in the HQs and in all theZAOs across the country for monitoring budget execution, maintaining receipt and expenditureaccounts, Bank reconciliation, evaluation of penal interest charged to banks for late remittances ofGovernment receipts, etc.
COMPACT: It captures the accounts data from the original source i.e. the bill and this improvesthe quality of data used for compilation and consolidation of accounts. The software also providesfunctional interface among various modules to enhance data integrity and enforce processvalidation through electronic incorporation of text files. It has been installed at all ZAOs.
CDDO2PAO PACKAGE : The CDDO2PAO package introduced by O/o the CGA as one of themodules of COMPACT for incorporation of expenditure details of CDDOs in monthly account hasbeen installed in all FPUs under the ZAOs.
MULTI PROTOCOL LEVEL VIRTUAL PRIVATE NETWORK [MPLS VPN] O/o Pr.CCA, CBDT has set upMPLS VPN to link up all the ZAOs on line to HQs.
E-PAYMENT In this system, after ZAO passes a bill for payment the electronic payment file willbe digitally signed by the ZAO (using a public key and a private key) and uploaded on the GEPG(Government of India e-Payment Gateway) to enable the concerned accredited bank to downloadthe file and credit the beneficiary’s account. Each approved payment carries a uniqueidentification number generated by “COMPACT”. The bank decrypts the file using the same publickey and transfers the funds to the beneficiary. Details of the purpose of the payment (invoice no.of the vendor, description of the payment, etc.) are also being transferred electronically alongwith electronic fund transfer. The bank sends an electronic confirmation of the payment to theZAO.
RECEIPT ACCOUNTING MANAGEMENT SYSTEM [RAMS]
All authorized banks upload the direct tax receipts and refunds data on a centralized web-serveri.e. “CFMS-Challan File Movement System” on daily basis. The web-server sorts the filepertaining to various ZAOs who then downloads the relevant file.
RAMS is client-server based software system installed in all the 24 ZAOs for receipt accounting.This software enables COMPACT to integrate Receipt and Expenditure Accounts through a singleunified package.
The RAMS software is now fully operational in all 24 ZAOs and Monthly Receipt Account is alsoprepared in RAMS w.e.f. September, 2011 which is then uploaded on to e-lekha by the ZAOs forfurther submission to CGA office.
Following are the main features of RAMS software:
Facility to incorporate the daily electronic file (Challans, Scrolls, Refunds, Error Challans)received from various banks through CFMS (Challan File Movement System) web portal.
Facility to incorporate the Refund Banks Scheme electronic file received from State Bank ofIndia, CMP Mumbai through CFMS web portal on daily basis.
Facility to incorporate the RBI Put Through electronic file received from RBI through CFMSweb portal on daily basis.
Facility to incorporate the Date wise Monthly Statement (Receipt & Refund separately)electronic files received from all authorized Banks through CFMS web portal once in amonth.
Facility to maintain Public Deposit A/c.
Facility to upload the correctness of all the above mentioned files to CFMS web portal forbetter management.
Facility to upload the errors found in the files provided by the authorized banks to CFMSweb portal for banks and HQ.
Facility to upload daily / Monthly to e-Lekha.
Reconciliation of challans, scrolls and put through etc.
Generation of all relevant reports like daily and monthly tax collection, refunds etc.
ANNEXURES
ORGANISATION CHART
Secretary (Revenue) Controller Generalof Accounts
Principal Chief Controllerof Accounts
CHART A.1
Controller of Accounts (Mumbai)Controller of Accounts (HQ)
Pr. Accounts Office (HQ), ZAOs at-NewDelhi,Rohtak,Amritsar, Bhopal, Jaipur,Indore ,Udaipur,Jodhpur,Raipur,Jalandhar,PatialaLudhiana,Shimla,Jammu,Panchkula,Chandigarh,e-PAO(New Delhi)
Dy.CA HQs. Dy.CA Kolkata
ZAOsKolkata,PatnaBhubaneswarShillongJalpaiguriDurgapurBhagalpur,RanchiGuwahatie-PAO(Kolkata)
Chief Controller of Accounts
ZAOsMumbaiAhmedabadPune,NagpurNasik,ThanePanaji,BarodaSurat,RajkotBangaloree-PAO(Mumbai)
Dy.CA Chennai
ZAOsChennaiHyderabadCochin, Hubli,CoimbatoreMadurai,TrichyTrivandrumVishakhapatname-PAO(Chennai)
Dy.CA Kanpur
AllahabadKanpurLucknowBareillyDehradunAgraMeerut.
TABLE A.2
ZONE – WISE DISTRIBUTION OF ZAOS
Sl.No ZAOs Sl.No FPUsCENTRAL ZONE
1 Allahabad 1 Varanasi2 Gorakhpur
2 Kanpur3 Lucknow4 Agra 3 Aligarh5 Bareilly (New) 4 Muradabad
5 Haldwani6 Meerut 6 Ghaziabad
7 Muzaffarnagar8 Noida
7 Dehradun (New)NORTH ZONE
8 Amritsar 9 Bhathinda9 Jammu (New)10 Ludhiana (New) (Old FPU)11 Jallandhar12 Shimla (New) (Old FPU)13 Chandigarh (New) (Old
FPU)14 Patiala15 Panchkula(New) 10 Karnal (New)16 Rohtak 11 Faridabad (New)
12 Hissar (New)17 New Delhi
WEST ZONE18 Mumbai19 Ahmedabad20 Baroda (New)21 Surat (New)22 Rajkot (New) 13 Bhavnagar
14 Jamnagar23 Bhopal 15 Jabalpur
16 Gwalior24 Raipur (New)25 Indore (New) (Old FPU)
Sl.No ZAOs Sl.No FPUs26 Jaipur27 Jodhpur (New) (Old FPU) 17 Bikaner28 Udaipur (New) (Old FPU) 18 Ajmer29 Nagpur 19 Akola30 Pune 20 Kolhapur
21 Sholapur31 Thane (New)32 Nasik (New)33 Panaji (New)
SOUTH ZONE34 Chennai 22 Pondicherry (New)35 Coimbatore (New)36 Madurai (New)37 Trichi (New) 23 Salem38 Bangalore 24 Mysore
25 Mangalore26 Belgaum
39 Hubli (New)40 Cochin 27 Calicut
28 Trichur41 Trivendrum (New)42 Hyderabad 29 Vijaywada
30 Guntur31 Tirupati
43 Vishakhapatnam (New)EAST ZONE
44 Bhubaneshwar 32 Cuttack33 Sambhalpur34 Behrampur
45 Kolkata46 Durgapur (New)47 Jalpaiguri (New)48 Patna 35 Muzaffarpur
36 Dhanbad49 Ranchi (New) (Old FPU)50 Bhagalpur (New)51 Guwahati (New) 37 Dibrugarh
38 Zorhat (New)39 Dhubri
52 Shillong 40 Agartala41 Silchar42 Imphal
TABLE A.3
NCDDO/CDDO UNDER JURISDICTION OF ALL 52 ZAOS
SR.NO. NAME OF ZAO NO. OF ZAO / FPU / (CDDOS) NO. OF
NCDDOS1 AGRA 1 212 AHMEDABAD 1 423 AMRITSAR 1 134 ALLAHABAD 2 395 BANGALORE 2 656 BHUBANESWAR 3 357 BHOPAL 2 428 KOLKATA 0 489 CHENNAI 0 42
10 COCHIN 2 2811 NEW DELHI 0 6212 HYDERABAD 3 7713 JAIPUR 0 2514 JALANDHAR 0 1115 KANPUR 0 2016 LUCKNOW 0 2917 MEERUT 3 1818 MUMBAI 0 3519 NAGPUR 1 2220 PATNA 2 6321 PUNE 2 3222 PATIALA 0 1023 ROHTAK 1 2524 SHILLONG 3 925 DURGAPUR 0 1326 MADURAI 0 1827 LUDHIANA 0 1228 BAREILY 2 2729 UDAIPUR 1 2330 RAIPUR 0 2231 DEHRADUN 0 1332 JAMMU 0 1033 CHANDIGARH 0 2034 PANCHKULA 1 1635 JODHPUR 1 2636 COIMBATORE 0 1837 TRICHI 1 2738 TRIVANDRUM 0 1539 VISHAKAPATNAM 0 3440 NASIK 0 1841 THANE 0 12
SR.NO. NAME OF ZAO NO. OF ZAO / FPU / (CDDOS) NO. OF
NCDDOS42 SHIMLA 0 1543 INDORE 0 2144 PANAJI 1 1445 BARODA 0 1746 SURAT 0 1447 RAJKOT 0 2448 JALPAIGURI 0 1649 GUWAHATI 3 4350 BHAGALPUR 0 1551 RANCHI 1 2752 HUBLI 0 17
Total 40 1360
TABLE A.4
ZONE-WISE DISTRIBUTION OF AUTHORISED BRANCHES
Sl.No. NAME OF THE ZAO R.B.I. STATE BANKOF INDIA
OTHER PSBS INCLUDINGPRIVATE SECTOR BANK
TOTAL NO.OF BANK
BRANCHES1 AGRA 66 71 1372 AHMEDABAD 1 355 632 9883 ALLAHABAD 87 107 1944 AMRITSAR 59 191 2505 BANGALORE 1 187 1031 12196 BHOPAL 351 330 6817 BHUBANESWAR 1 176 119 2968 CALCUTTA 1 267 625 8939 CHENNAI 1 307 875 1183
10 COCHIN 1 63 414 47811 DELHI 1 146 872 101912 HYDERABAD 1 311 787 109913 JAIPUR 1 77 420 49814 JALLANDHAR 65 285 35015 KANPUR 1 77 63 14116 LUCKNOW 109 188 29717 MEERUT 101 207 30818 MUMBAI 2 112 849 96319 NAGPUR 1 63 103 16720 PATIALA 67 323 39021 PATNA 1 210 179 39022 PUNE 207 533 74023 ROHTAK 73 231 30424 SHILLONG 1 117 94 212
TOTAL 15 3653 9529 13197