sop_dtrti_nadt

Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010

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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb

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DIRECT TAXES REGIONAL TRAINING INSTITUTESCO No. 132-133, 3rd Floor, Sector 34-A, Chandigarh

Phone Nos:0172-2615283,2620134 FAX:0172-2620569 Email:[email protected]

Ahemdabad

Bangalore

Chandigarh

Chennai

Mumbai

Lucknow

Kolkata

An Initiative for Institutional Memory, Transparency and Good Governance


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Standard Operating Procedure

An Initiative for Institutional Memory, Transparency and Good Governance in RTI

1 Introduction to Standard Operating Procedure Manual for RTI ____________________ 3

1.1 Regarding Documentation of Standard Operating Procedure _______________________ 3

2 Administrative Matters _____________________________________________________ 7

2.1 Regarding Routing of Files____________________________________________________ 7

2.2 Regarding Allocation of Duties ________________________________________________ 7

2.3 Regarding Monthly Reporting _________________________________________________ 7

2.4 Regarding Disbursal of Honorarium to Speakers. _________________________________ 8

2.5 Regarding Intimation to CCIT (CCA) regarding Non-attendance of trainees. _________ 8

2.6 Regarding Stock Register _____________________________________________________ 8

2.7 Regarding Contingent Staff ___________________________________________________ 9

2.8 Regarding Training Allowance and Sumptuary allowance etc. ______________________ 9

3 Regarding Academic Matters _______________________________________________ 10

3.1 Regarding Planning for Courses to be conducted by RTI. _________________________ 10

3.2 Regarding Teaching Materials and Databank of Case Studies _____________________ 11

3.3 Regarding Databank of resource persons _______________________________________ 12

3.4 Checklist for Course Planning ________________________________________________ 12

3.5 Checklist for Conduct of Course ______________________________________________ 13

3.6 Regarding Maintenance of Files and Institutional Memory for Courses Conducted. ___ 13

3.7 Regarding analysis of feedback from participants regarding Faculty and Courses

Conducted. ______________________________________________________________________ 14

3.8 Regarding Capacity building Of RTI Staff/ Faculty. _____________________________ 14

3.9 Regarding Database of Participants, and Faculty and Training Needs Analysis _______ 14

4 Annexures ______________________________________________________________ 15

4.1 Annexure-1: Format for Monthly Progress Report of RTIs/MSTUs to accompany the DO

letter 15 4.1.1 Format for Monthly Progress Report of RTIs to accompany DO Letter _______________________ 15 4.1.2 Format for Monthly Progress Report of MSTUs _________________________________________ 16

4.2 Annexure: Feedback Form __________________________________________________ 17


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4.3 Annexure: DG NADTs Office Order No. 1373 dated 24.06.10 Regarding Training

Allowances ______________________________________________________________________ 18

5 Background for Financial Standard Operating Procedure for RTIs _______________ 24

6 Regarding Bills and their Sanction __________________________________________ 25

7 Regarding Honorarium ___________________________________________________ 26

8 Regarding Sanction Orders ________________________________________________ 27

9 Regarding Paid Courses ___________________________________________________ 27

10 Regarding Boarding and Lodging expenses of Faculty and Participants __________ 27

11 Regarding Log Books ___________________________________________________ 28

12 Regarding Stock Register ________________________________________________ 28

13 Regarding Cash Book ___________________________________________________ 28

14 Regarding Settlement of Advances and Closure of Course File __________________ 29

15 Regarding Statements to be furnished to NADT and their formats _______________ 29

16 E-filing of TDS Return by DTRTIs _______________________________________ 29

16.1 Annexure 2 Office Memorandum Regarding Delegation of financial powers to HODs

F.No. 15/6/2008-IFU-III(EC) dated 06.06.2008 ________________________________________ 31

16.2 Annexure 3 Office Memorandum No. 13024/2/2008-Trg-I dated 03.03.2009 Regarding

Honorarium for Guest Faculty _____________________________________________________ 42

16.3 Annexure 4 Sanction Order format for outsourcing of training courses/faculty under rule

13(2) of DFPRs under item no. 18 of Schedule V of DFPRs ______________________________ 43

16.4 Annexure 5 Monthly Expenditure Statement __________________________________ 44

16.5 Annexure 6 Five Monthly Budget Statement __________________________________ 47

16.6 Annexure 7 Ten Monthly Budget Statement ____________________________________ 53

16.7 Annexure Regarding Training Needs Analysis (TNA) Formats _____________________ 56

17 Team DTRTI Chandigarh _______________________________________________ 60


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1 Introduction to Standard Operating Procedure Manual for RTI

The Direct Taxes Regional Training Institute was established in 2001 and has done some

excellent work in the area of training especially in the past three years. Unfortunately due to

shortages of staff and frequent changes in personnel the institutional memory and record

keeping appears to have been impacted as I am sure happens in all RTIs since all have

problems with staff shortages and frequent transfers.

For instance the biggest challenge in most RTIs perhaps is to obtain files pertaining to

correspondence/ information regarding what are Repeat Courses and other pending issues.

Proper maintenance of record, and proper handing/taking over thereof, when an incumbent is

transferred ensures that a successor starts work with what is commonly termed Institutional

Memory rather than a clean slate.

If the Regional Training Institutes are is to grow, and each successive set of incumbents to

benefit from the hard work put in by their predecessors then proper filing and information

management is a priority. Similarly the reporting of statistics requires accuracy and record since

any variation in statistics in continuing correspondence can lead to embarrassment for the

Institute if these mistakes are pointed out by a higher office.

1.1 Regarding Documentation of Standard Operating Procedure

A Standard Operating Procedure (SOP) is a set of instructions covering those features of

operations that lend themselves to a definite or standardized procedure without loss of

effectiveness. Standard Operating Policies and Procedures can be effective catalysts to drive

performance improvement and improving organizational results. Every good quality system is

based on its standard operating procedures.


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To streamline the procedure of administration, conduct of courses and build institutional

memory of the RTI we have attempted a SOP. This will ensure a certain uniformity in the

handling of common areas of concerns. The SOP also meets the requirements of the

Administrative Reforms Commissions recommendations.

The SOP was put out for the comments of all officers of RTI and wherever pointed out by any

member of staff, or officers suitable amendments are being made. The SOP was presented

at the Annual Trainer Conference in January 2010 and we would be very grateful for feedback

and suggestions for its improvement so that it emerged as a convenient handbook for RTI

officers and staff.

Please e-mail at [email protected] or call ITO (HQ) at Ph. No. 0172- 5079790 with

suggestions.

With Warm Regards, from Team RTI

(Punam K Sidhu) Director of Income Tax

DTRTI, Chandigarh

Team RTI

Sh. Rajinder Singh, Addl. DIT

Sh. Sumer Chand, DDIT

Sh. Mahender Singh, AADIT

Sh. Ashok Kumar Mehta, AADIT

Sh. Munish Rajani, ITO MSTU Delhi

Sh. Anuj Garg, ITO, MSTU, Patiala

Inspectors and Staff


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For

Administrative Matters


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2 Administrative Matters

2.1 Regarding Routing of Files

All academic matters and matters pertaining to teaching inputs will be routed through

Addl Director.

For assistance in academic matters Senior TAs will be assigned to Addl. Director,

Deputy Director and Assistant Director apart from secretarial assistance.

All administrative matters will be routed through the OS and ITO (HQ) directly to

Director.

The ITOs, MSTU, Delhi and MSTU, Patiala will report directly to Director.

2.2 Regarding Allocation of Duties

Duties of Officers and staff reporting through Addl Director will be allocated as per Office

Order to be issued under the signatures of the Addl Director under intimation to the

Director.

Duties of Officers and staff reporting through OS and ITO(HQ) will be allocated as per

Office Order to be issued under the signatures of the ITO(HQ) after obtaining the

approval of the Director .

Each TA/ Inspector will be responsible for the files maintained by him and action pending

therein.

2.3 Regarding Monthly Reporting

Format for Reporting will be as per Annexure-1.

The Addl.Dir will send her monthly D.O and MPR covering the work done by her and the

Dy Dir/Asst Dir/ Addl Asst Dirs work so that it is received in the office of the Director by

2nd of every month.

Dy Dir/Asst Dir/ Addl Asst Dirs will send their monthly D.O and MPR to the Addl.

Director by the Ist of every month


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In respect of ITOs, MSTU, Delhi and MSTU, Patiala also monthly D.O and MPR should

be received by 2nd of every month. ITO (HQ) will compile the reports received from Addl

Director and ITOs, MSTU so that Directors D.O can be compiled there from and sent by

5th of every month as required.

2.4 Regarding Disbursal of Honorarium to Speakers.

Advance for honorarium should be drawn well in time.

Honorarium should be disbursed to the Speakers immediately after the session has

been taken and formalities completed.

Honorarium should be accompanied by a letter in standard format signed by Addl

Director.

The Course Director would be responsible for submitting the receipts to the cashier.

Quantum of honorarium is governed by O.M. 13024/2/2002-Trg dated 3rd March 2009.

Regarding Outsourcing of Training See para 7 of Financial SOP.

2.5 Regarding Intimation to CCIT (CCA) regarding Non-attendance of trainees.

First Intimation to CITs concerned should go on the morning of commencement of the

course and second after completion of the course. The list regarding non-attendance of

trainees should be compiled by the Addl Director for intimation to the CCIT (CCA) though

whom nominations are received under endorsement to the concerned CCIT and put up to

the Director for issuance.

2.6 Regarding Stock Register

CCIT Office vide letter No CC/CHD/MISC 63/07/847/dt 7-12-2007 have communicated

guidelines regarding maintenance of Stock Register as per GFR. The Stock Register

has to be maintained as per GFR 2005 by the officer/official appointed the custodian of

the Stocks vide office order issued by Director. (Existing Order no FNo

DTRTI/Chd/38/Office Order/2008-09/09 dt 2-4-2009).


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The Stock Register must be regularly maintained

as per GFR 2005

duly supported by room wise lists of stock and

every year a certificate obtained from three persons namely the Custodian of the

stock, the OS and the Cashier on the 31/3 after physical verification and pasted on

the stock register.

2.7 Regarding Contingent Staff

The system of engaging daily wage help has been advised to be completely

discontinued as per DOF/No A-12034/1/20004/Ad-1A of GOI Ministry of Finance, Dept

of Revenue dt. 4/10/Dec, 2008.

The shortage of staff being considerable, essential requisitions shall, in future, be made

as per CCIT (CCAS) letter F.No CCIT/CHD/EB/AS-32-Vol-1/2007-08/2128/dt 4th Feb

2008.

2.8 Regarding Training Allowance and Sumptuary allowance etc.

Training allowance @30% of basic pay and sumptuary allowance @Rs. 3500 p.m for

Director, Rs. 2500/- for Course director and Rs. 2000/- for Course Counsellor is allowed

vide DOPT O.M dated 05.09.08 (Refer office order of DG NADT dated 24.06.10 for details

placed at Annexure 4.3 hereto.


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3 Regarding Academic Matters

3.1 Regarding Planning for Courses to be conducted by RTI.

Once the training calendar is approved by NADT, the courses will be assigned by the

Addl Dir among the Dy. Dir /Asst Dir /Addl Asst Dir after obtaining the approval of the

Director.

Planning for courses thereafter should be atleast 2 months before the scheduled

date of the course This has been inserted after obtaining feedback from officers

invited as faculty and senior officers with whom the matter of difficulty in obtaining

appropriate faculty was discussed.

Communication for Guest Faculty should be under signatures of Director or in his/ her

absence by Addl Director on standard formats with Course Schedule as Annexure.

Courses should ideally commence on Monday as it allows participants to travel on

Sunday and be back on Friday in their offices. The last week of the month should also

be avoided as month end formalities of reporting take precedence

Each Course should be followed by a debriefing session with Director so that Course

learnings/ feedback can be documented and the file closed.

It should be the endeavour of the RTI that the training calendar each year should

include atleast 10% new courses. Each of the officers should make an attempt to

develop atleast one new course each year.

All RTIs are requested to necessarily train the newly recruited inspectors of Income

Tax before they are posted to the field. (NADT Directive).

In respect of any self-nominations received to attend training programmes at RTIs

from officers who are posted outside the jurisdictions of respective RTIs the same may

be approved, if the self-nominations are recommended and forwarded by their

immediate superior authorities. (NADT Directive.)

It was decided that all skill- oriented (assessment related) courses should be

completed latest by September, 2009. (NADT Directive.)

Specialized course on internal audit is to be conducted separately for officers in the IT

Department and for the officers of C & AG. (NADT Directive)


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3.2 Regarding Teaching Materials and Databank of Case Studies

All participants should be advised to

Carry their lap-tops as it would facilitate participants in their learning process

and also encourage them to use these as study/investigation aids.

Bring along copies of quality assessments framed/ copies of returns which

they wish to discuss w.r.t audited accounts or deductions claimed so we can

build up an Archive of study materials.

May frame specific queries to be answered w.r.t issues they would like to

have clarified.

The Addl. Director will work towards the maintenance of a comprehensive digital

data bank of teaching materials and case studies.

Case Studies should be sourced from the NADT as well as training region i.e. NWR

and Delhi and from the presentations of visiting faculty and trainees in their

experience sharing.

It would be appropriate if this databank is archived for separate categories, for which

some suggestions are as under:

Separate trades; Important deductions such as S 80I / S10 Transfer pricing International Taxation matters Emerging areas of taxation TDS matters Judicial matters Penalty and Prosecution matters General management subjects

To facilitate visiting faculty and trainees, this material should be freely available for

their assistance and information.

Any course materials/publication/books that are being prepared by the RTIs should

be forwarded to DIT(RSP&PR), Delhi through DG, NADT (NADT Directive)


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The Course Directors of the 62nd batch sought the co-operation of the RTIs in

identifying resource persons and sending case studies of good quality for the

induction training. (NADT Directive)

A publication of good articles for next Trainers Conference (NADT Directive)

3.3 Regarding Databank of resource persons

Bio-data of visiting faculty members to be digitized by Addl. Director and put in

Databank of Resource Persons. Then repeat speakers need not be asked to

furnish their biodata every time.

Evaluation from feedback forms may also be entered on this. For further details on this

exercise guidance can be obtained from NADT, Nagpur where this is being done.

Details of resource persons should also be obtained from NADT, Nagpur.

3.4 Checklist for Course Planning

1. Draft Course Schedule and Proposed Faculty to be approved

2. Letter to CCIT (CCA) for Nomination Request that E-mail/cellphone etc be provided as part of letter so that course details, reading material, boarding lodging details can be provided.

3. Course Schedule be finalized after receipt of nominations

4. Letters for honorarium and expense advance be issued

5. Letter to Faculty with request for Bio-data

6. Participants be e-mailed course details, reading material, boarding lodging details

7. In case of venue being different from RTI letters regarding logistical arrangements

8. Duty List of Staff on date of course/collection of presentations

9. Letter to Chief Guest for inauguration/ valediction.

10. Letter for UT Guest House

11. Car duties for Drivers

12. Advance Duty for Bus Driver

13. Order for (Lunch/tea) catering etc.


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3.5 Checklist for Conduct of Course

Preparation and allocations of duties for conduct of course can be made as per the following

checklist:-

1. Assignment of Bus and Vehicles for pick-up etc 2. Working of Mike/Projector & Computer/ACs 3. Name plates of speakers and bio data for introduction and change of name

plates before speakers change. 4. Folders + Schedule + CD for distribution 5. Name tag for participants 6. Acts & Rules 7. Water Bottles 8. Attendance Sheet + Certificates 9. Camera Charged 10. Board cleaned 11. Cleanliness of bathrooms/soap/towels 12. Cleaning of rooms class room/faculty room 13. Tea + Biscuits/ Lunch 14. Advances for Honorarium/ Lunch etc. 15. Disbursement of honorarium and getting receipts. 16. Thanks letters + momentoes 17. List for Valediction 18. Feedback forms 19. Dining room arrangements 20. Welcome message on White Board and two mobile welcome boards.

3.6 Regarding Maintenance of Files and Institutional Memory for Courses Conducted.

A box file/Ring binder or separate file should be maintained by the course director for each

course conducted and all material/correspondence should be available on each file. A

check list is being provided to facilitate this exercise;

Course Schedule.

List of trainees who were nominated for the course.

List of faculty with name, address and telephone numbers.

Bio-data of faculty members to be placed on file and also put in Databank of

Resource Persons with evaluation from feedback forms.

Feed back form regarding course wrt speakers/ course content should be evaluated

and evaluation extract prepared.

Intimation to the CCIT regarding absentee trainee.

Details in following format which are used for compilation of statistics/MPR


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S

N

o

Name of

course

Period

i.e.

dates

Durati

on

Days

Station Level of trainee

Gr. A,B,C,D

No. of

trainees

Nominated

No. of

trainees

attended

E-mail Mobile

No.

Presentation material used by faculty to be collated and written on a CD and CD

placed in folder as well as entered onto Databank of teaching materials.

Detail of disbursement of payments to faculty and intimation thereof to cashiers

record.

3.7 Regarding analysis of feedback from participants regarding Faculty and Courses Conducted.

Feed back form regarding course wrt speakers/ course content should be evaluated

and evaluation extract prepared and put up to Director by the Addl Director.

Evaluation from feedback forms may also be entered on Databank of Resource

Persons.

3.8 Regarding Capacity building Of RTI Staff/ Faculty.

Staff at RTIs/ NADT to look for opportunities to build their capacities and upgrade their

skills through national and international experiences such as the IBFD courses etc (NADT

Directive).

3.9 Regarding Database of Participants, and Faculty and Training Needs Analysis Using Approach a database of participants and course details has been compiled for

2010-11 and the following fields have been set

Blank Database

Ramlal Bansal

Name

Shimla

Station of Posting

Pr AG Shimla

CIT Charge

AAO

Designation

9882535018

Mobile Number

E-Mail

Audit Course for Pr A

Course Attended

7-4-10 to 9-4-10

Dates

2010

Year Other

course-1 of 2010-11

Remarks

It should now be possible to very easily generate reports on participants by designation, etc and nature and number of courses done. A comprehensive training needs analysis (TNA) should precede the planning of courses scheduled. Refer letter placed at page 54 to 56 for formats.


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4 Annexures

4.1 Annexure-1: Format for Monthly Progress Report of RTIs/MSTUs to accompany the DO letter

4.1.1 Format for Monthly Progress Report of RTIs to accompany DO Letter

S.No. Subject Addl

Director

Dy.

Director

Asstt.

Director

Addl.Asstt.

Director

1 Lectures taken

2 Monograph/ Handout

prepared

3 Conduct of courses

Brief details along with statistical

details as per format below **.

4 Planning of courses with

details regarding scheduled

/newCourses/new topics in

repeat courses

5 Evaluation of feedback and

development of resources i.e.

speakers

6 Any other academic activity

7 Any other creative or special

work done

8 Work done on databank

9 Miscellaneous

Format for serial No 3**

S

N

o

Name of

course

Period

i.e. dates

Duration

Days

Station Level of trainee

Gr. A,B,C,D

No. of

trainees

Nominate

d

No. of

trainees

attended

E-mail Mobile

No.

Repeat

or New

Course


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4.1.2 Format for Monthly Progress Report of MSTUs

S.No. Subject MSTUs Patiala/ Delhi

1 Lectures taken

2 Monograph/ Handout prepared

3 Conduct of courses

4 Planning of courses with details regarding

scheduled/new Courses/ new topics in

repeat courses

5 Evaluation of feedback and development

of resources i.e. speakers

6 Any other academic activity

7 Any other creative or special work done

8 Work done on databank

9 Miscellaneous


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4.2 Annexure: Feedback Form

DIRECT TAXES REGIONAL TRAINING INSTITUTE

SCO No. 132-133, 3rd Floor, Sector 34-A, Chandigarh

Phone Nos: 0172- 2615283, 2620134 FAX: 0172-2622133

Email:[email protected]

We at DTRTI Chandigarh would like to be able to help to make training more relevant and meaningful- so help us to help you by taking time out

to fill in this feedback form

Sessio

n

Topic

Faculty

Feed Back

(Please Give Comments under heads given)

Quality of

Content

Presentatio

n Skills

Practical

Examples/

Case law

Coverage of

Topic-

adequacy of

time

Overall Rating

(as Satisfactory, Good,

Excellent or Outstanding).

1st

2nd

Any suggestions regarding course curriculum or areas of skill enhancement for future courses.

Any suggestions regarding improving facilities in the Regional Training Institute.

Can the RTI provide ongoing assistance/support to Assessing Officers to frame quality assessments?

What form can this assistance/ support take? For e.g.: Apart from short courses, material be

circulated regarding latest decisions in favour of Department, brief notes on new sections,

amendments, details of quality assessments framed on topical issues etc

Note: - This Feedback form is required for the purpose of improving the performance of the training. Feel free to offer your frank views and meaningful ideas for

the purpose of improvement in the training session to be conducted in future. Your views shall be kept confidential.

Name and Signature


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4.3 Annexure: DG NADTs Office Order No. 1373 dated 24.06.10 Regarding Training Allowances


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For

Financial Matters


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General Principles Relating to Expenditure and Payment of Money

Rule 21. Standards of financial propriety. Every officer incurring or authorizing expenditure from

public moneys should be guided by high standards of financial propriety. Every officer should also

enforce financial order and strict economy and see that all relevant financial rules and regulations are

observed, by his own office and by subordinate disbursing officers.

Among the principles on which emphasis is generally laid are the following :

(i) Every officer is expected to exercise the same vigilance in respect of expenditure incurred from

public moneys as a person of ordinary prudence would exercise in respect of expenditure of his own

money.

(ii) The expenditure should not be prima facie more than the occasion demands.

(iii) No authority should exercise its powers of sanctioning expenditure to pass an order which will

be directly or indirectly to its own advantage.

(iv) Expenditure from public moneys should not be incurred for the benefit of a particular person or a

section of the people, unless

(a) a claim for the amount could be enforced in a Court of Law, or

(b) the expenditure is in pursuance of a recognized policy or custom.

(v) The amount of allowances granted to meet expenditure of a-particular type should be so

regulated that the allowances are not on the whole a source of profit to the recipients.

Rule 22. Expenditure from public funds. No authority may incur any expenditure or enter into any

liability involving expenditure or transfer of moneys for investment or deposit from Government

account unless the same has been sanctioned by a competent authority.

Rule 25. (1) Provision of funds for sanction. All sanctions to the expenditure shall indicate the

details of the provisions in the relevant grant or appropriation wherefrom such expenditure is to be

met.

Rule 26. Responsibility of Controlling Officer in respect of Budget allocation. The duties and

responsibilities of a controlling officer in respect Of funds placed at his disposal are to ensure :

(I) That the expenditure does not exceed the budget allocation.

(ii) That the expenditure is incurred for the purpose for which funds have been provided.

(III) That the expenditure is incurred in public interest.

(iv) That adequate control mechanism is functioning in his Department for prevention, detection

of errors and irregularities in the financial proceedings of his subordinate offices and to guard

against waste and loss of public money, and

(v) That mechanism or checks contemplated at (IV) above are effectively applied.


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Standard Operating Procedure For Financial Matters

5 Background for Financial Standard Operating Procedure for RTIs _______________ 24

6 Regarding Bills and their Sanction __________________________________________ 25

7 Regarding Honorarium ___________________________________________________ 26

8 Regarding Sanction Orders ________________________________________________ 27

9 Regarding Paid Courses ___________________________________________________ 27

10 Regarding Boarding and Lodging expenses of Faculty and Participants __________ 27

11 Regarding Log Books ___________________________________________________ 28

12 Regarding Stock Register ________________________________________________ 28

13 Regarding Cash Book ___________________________________________________ 28

14 Regarding Settlement of Advances and Closure of Course File __________________ 29

15 Regarding Statements to be furnished to NADT and their formats _______________ 29

16 E-filing of TDS Return by DTRTIs _______________________________________ 29

16.1 Annexure 2 Office Memorandum Regarding Delegation of financial powers to HODs

F.No. 15/6/2008-IFU-III(EC) dated 06.06.2008 ________________________________________ 31

16.2 Annexure 3 Office Memorandum No. 13024/2/2008-Trg-I dated 03.03.2009 Regarding

Honorarium for Guest Faculty _____________________________________________________ 42

16.3 Annexure 4 Sanction Order format for outsourcing of training courses/faculty under rule

13(2) of DFPRs under item no. 18 of Schedule V of DFPRs ______________________________ 43

16.4 Annexure 5 Monthly Expenditure Statement __________________________________ 44

16.5 Annexure 6 Five Monthly Budget Statement __________________________________ 47

16.6 Annexure 7 Ten Monthly Budget Statement ____________________________________ 53

16.7 Annexure Regarding Training Needs Analysis (TNA) Formats _____________________ 56


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5 Background for Financial Standard Operating Procedure for RTIs

There typically are several concerns and problems in financial management at RTIs.

One of these pertains to delegation a financial power whereunder officers have drawn

honorarium / advances and not submitted bills for finalization. In several cases bills keep

pending settlement in violation of GFR guidelines. Where the officer has spent more than the

advance there are complaints of delay in release of funds. However it will be appreciated that in

absence of bills / voucher / receipt a sanction order cannot be passed or a bill prepared by

cashier. Further advances are drawn course, wise while bills are submitted in stacks of

unrelated expenditure where the expenditure, advance and final amount outstanding or payable

are difficult to reconcile.

Sanction claims for honorariums are often made without reference to circular governing

these. No TDS is deducted on large honorarium payments and payments to a single officer

were in excess of Rs. 5000/- p.a. There are also allegations that bills received are revised and

both original and revised bills are submitted to different officers for sanction under the

delegation of financial powers. The fact of non-maintenance of stock register for fixed assets,

room-wise inventory and consumables register or its regular posting is also an issue of concern.

To facilitate streamlining and parity in financial matters in all RTIs this SOP has been

prepared after incorporating suggestions from staff and officers.

Suggestions for amendment, improvement and corrections are welcome and indeed solicited !


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6 Regarding Bills and their Sanction

1. No Credit bill will be honored unless it is supported by a written order from officer / Office

Superintendent and clearly indexed with the training course.

2. Bills will be procured within four working days of the expenses having been incurred, for a

course.

3. Bills will be verified by the Officer who incurs / places order for the expense.

4. Bills should be submitted. w.r.t courses conducted by academic unit, so that cross

reference is readily available for purpose and expense incurred. (Performa for

submission of bills attached herewith as Annexure-1) Bills will be submitted through

Addl. CIT for academic purposes after verification by Addl. DIT.

5. Bills for administration will be submitted through OS and ITO (Hq) after verification by

them.

6. After receipt, bills will be put up within four working days for sanction by TA to whom the

duty is assigned.

7. Cashier will ensure that bills are prepared and sent to FPU within one week of receipt by

him. In lieu of date of receipt, signature of receiving Clerk in FPU should be obtained on

office copy.

8. Encashment of Cheque and disbursal of cash should be within two working days of

receipt.

9. Monthly Expenditure under each head should be reconciled with ZAO/FPU within ten days

from the end of the Monthly basis.

All sanctions will be governed by GFR 2005 and the OM F No 15/6/2008-IFU-III(EC) dt 6th

June 2008 placed at Annexure-2


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7 Regarding Honorarium

1. Honorarium in respect of officers has to be debited in head salary while honorarium to

outsiders should ideally to be debited to OE.

2. All sanction will be governed by OM No. 13024/2/2008-Trg I dated 3rd

March 2009

(Annexure-3) and item no. 18 schedule V of DFPR read with rule 13(2) and CBDTs

order F.No. 1-11020/45/2003-AD-9 dated 30.07.2003.

3. Honorarium payment can be drawn as advance for which purpose administrative

sanction must be taken. Drawal of Advance should be in the same file as sanction

order.

4. However Sanction order to incur the expenditure will be passed by the office of

Director only on completion of Course after the faculty list is final.

5. One sanction order only should be taken for each course and will be governed by OM

No 13024/2/2008-Trg I, Government of India, Department of Personnel and Training,

Training Division placed at Annexure-3.

6. Outsourcing of training i.e. expenses in excess of Rs 4000 per session is treated as

fee payable under item no 18 of schedule V of DFPRs and will be met out of

sanctioned grants of office expenses after obtaining DGIT NADTs orders by virtue of

Boards order in F No 1-11020/45/2003-AD-9 dt 30-7-2003 delegating the powers for

outsourcing of training courses/ faculty under Rule 13(2) of DFPRs. Draft Order

placed at Annexure-4 for reference.

7. If a sum is drawn in excess of amount spent it will be deposited in treasury within 24

hours of completion of course. For this purpose, the Administrative wing will send a

copy of final schedule and faculty with honorarium paid details on priority within 24

hours of completion of course.

8. Upto 3rd

March 2009 annual ceiling of Rs. 5000/- applied to Government employees,

which now stands amended to 30 days or 60 session in a year whichever is lower, as

per OM No. 13024/2/2008-Trg I dated 3rd

March 2009.

9. TDS is to be deducted on honorarium and a register maintained to facilitate this as

also noting down of PAN of recipient faculty.


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27

8 Regarding Sanction Orders

Sanction orders will be passed within four working days of receipt. Despatch no will be

posted in said bill receipt register by OS/Cashier.

Format for order sheet should be uniform and entry should be on one side only with

one order per page and list of bills should be appended both with sanction order on file

as well as on order sheet.

9 Regarding Paid Courses

An account will be opened in the name of ITO(HQ) with nomenclature DTRTI paid

Courses Account. All cheques received will be deposited therein. Payments can be

made out of the same by using cheque facility for the paid course.

For paid courses departmental participants will be charged in cash against a bill

supported by a list of participants to determine per head cost. This can be claimed as

TA/DA by them.

If food expenses are not collected against designated courses as per administrative

sanction then such bills will not be a fit charge on OE.

10 Regarding Boarding and Lodging expenses of Faculty and Participants

Boarding and lodging expenses of non-service faculty will depend on sanction of

honorarium/ administrative approval and instructions in this regard cited supra.

Boarding and lodging expenses, taxi charges etc of in-service faculty will depend on

eligibility as per service rules and facilitation to be provided with administrative

sanction of HOD to make them comfortable.

Boarding and lodging expenses, taxi charges etc of in-service participants will depend

on eligibility as per service rules and may be claimed by them and shall not be fit

charge on OE except in exceptional circumstances with prior administrative approval

of HOD.

Facilitation services shall be provided for making boarding and lodging arrangements.

If boarding and lodging expenses are not collected against designated courses as per

administrative sanction by academic wing making the said facilitation then such bills

will not be a fit charge on OE.


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28

11 Regarding Log Books

1. All bills for hired vehicles to be supported by logbooks certified by the users within

the mileage allowed ie 2000 km per month or 24000 km per annum.

2. The log book for the bus shall be signed by Inspector or Course Counsellor who

will mention the places visited.

3. Sanction for field trip shall be taken only if it is not part of schedule for the Course.

4. If bus is used for bank work etc, persons using will sign for the mileage utilized.

5. Addl Director (Academics) may authorize a member of the academic staff to be

responsible for overall upkeep and maintenance of bus and its insurance etc

6. Insurance of Bus to be renewed every year.

12 Regarding Stock Register

1. Stock Register to be maintained by the Custodian of Stock and Cashier as per GFR

2005 and instructions of CCIT (CCA) in this regard.

2. Cashier to ensure that each purchase is duly posted in Stock Register before bill

sent to FPU.

3. Transfer in and out of stock to be made only after sanction of head of Office and

entries verified by him.

4. Certificate of physical verification of stock to be recorded by custodian of stock,

cashier and OS.

5. Physical verification to be made every year by authority other than custodian of stock

ie Addl Director.

13 Regarding Cash Book

1. Every entry to be initialed by DDO.

2. Checking of totals of cashbook by Inspector academics opther than writer of cash-

book to be done every quarter.

3. Monthwise summary to be recorded by Cashier.

4. Certificate of Cash to be recorded by DDO.


____________________________________________________________________________________________________


29

14 Regarding Settlement of Advances and Closure of Course File

1. Advances have been drawn in most cases and are pending settlement due to non

submission of bills/vouchers.

2. In some courses it is seen that receipts etc. have been obtained but are lying on the

Course file while the bills remains pending for settlement- This is sheer carelessness

and a violation of the General Financial Rules where under all office bills should be

settled within a week or ten days.

3. Honorarium be disbursed after lecture is delivered along with the letter of thanks and

receipt be obtained simultaneously, instead of keeping matters pending indefinitely.

4. Planning for courses and administrative approval for withdrawal advance should be

completed well in time (two months) before the course is scheduled so as to avoid

problems such as those highlighted above.

15 Regarding Statements to be furnished to NADT and their formats

The following statements are to be sent to NADT:-

1. Monthly expenditure Statement : Format placed at Annexure 5

2. 5 monthly budget : Format placed at Annexure 6 - for facilitating Revised estimates for

budget allocation received.

3. 10 monthly budget: Format placed at Annexure 7

4. Monthly or Quarterly reconciliation with ZAO /FPU is a good idea since it enables

corrective action at the earliest and when a certificate is sought from the ZAO regarding

the veracity of Annual expenditure statement at year end then there is no reconciliation

required.

16 E-filing of TDS Return by DTRTIs

1. TDS deducted on Honorarium @10% for payment above Rs. 30,000/- p.a., for rent

@15%, Contractual Payments for Vehicle Hiring @2% and for salaries require quarterly

e-filing of returns and proper noting down of PAN of recipient faculty/land lord/contractor

and staff.

2. Issuance of Form 16/16A to all eligible.


____________________________________________________________________________________________________


30

Annexure -1 Format for bills to be submitted

Bill for Course submitted through Addl. CIT

1. Date of Course

2. Name of Course

3. No. of participants

4. Course Counselor

Expenses incurred (As per list)

Head Items Amount

1. Salary Honorarium (Attach copy of schedule and Sanction

Order & Receipt)

Less: Advance Drawn

(Bill No. and date)

Balance

2. Hospitality Hospitality Expenses

Less: Advance Drawn

(Bill No. and date)

Balance

3. Office Expenses

Stationary

General Expenses (Miscellaneous)

Vehicle hire

Tea Biscuits

Rent for accommodation

Photocopying charges

Others(Stamp)

Total

Certificate regarding verification of bills by Addl CIT / DCIT / ITO / OS

Less: Advance Drawn

(Bill No. and date)

Balance


____________________________________________________________________________________________________


31

16.1 Annexure 2 Office Memorandum Regarding Delegation of financial powers

to HODs F.No. 15/6/2008-IFU-III(EC) dated 06.06.2008


____________________________________________________________________________________________________


32


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33


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34


____________________________________________________________________________________________________


35


____________________________________________________________________________________________________


36


____________________________________________________________________________________________________


37


____________________________________________________________________________________________________


38


____________________________________________________________________________________________________


39


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40


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41


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42

16.2 Annexure 3 Office Memorandum No. 13024/2/2008-Trg-I dated 03.03.2009

Regarding Honorarium for Guest Faculty


____________________________________________________________________________________________________


43

16.3 Annexure 4 Sanction Order format for outsourcing of training courses/faculty

under rule 13(2) of DFPRs under item no. 18 of Schedule V of DFPRs

NATIONAL ACADEMY OF DIRECT TAXES Chhindwara Road, Nagpur 440 029

SANCTION ORDER 10/11/2009

By virtue of Boards order in F.No. 1-11020/45/2003-Ad.9 dated 30/07/2003, delegating

the powers for out sourcing of training course/Faculty under Rule 13(2) of DFPRs, sanction is hereby accorded for payment of an amount of Rs. _________/- (Rupees__________________Only) to Shri._______________ for taking session on ________________ for the participants on _______,2009 during the Course on_________________________ conducted at RTI Chandigarh from __________2009. This expenditure on out-sourcing is treated as fee payable under item No. 18 of Schedule V of DFPRs and will be met out of sanctioned grants of Office Expenses available A2(1)(5) for Financial year 2009-10 (Code 01-00-13).

(G.G. Shukla) Director General, NADT, Nagpur

F.No. NADT/Pig/PPSS/2009-10 Dated: /10/2009 Copy to: The Cashier along with the letter from Sh._______________ (in duplicate)

Addl. Director RTI, Chandigarh


____________________________________________________________________________________________________


44

16.4 Annexure 5 Monthly Expenditure Statement

DIRECT TAXES REGIONAL TRAINING INSTITUTE, INCOME TAX DEPARTMENT

Expenditure figures upto month of 2010

Code SUB- HEAD Expenditure upto the previous

month

Expenditure during the month

Total expenditure

upto the end of the month

01.00.01 SALARY -

PAY OF OFFICER

PAY OF STAFF

DEARNESS ALLOWANCE

OTHER ALLOWANCES

TRAINING INCENTIVE ALLOWANCES

DEPUTATION ALLOWANCE

CITY COMPENSATORY ALLOWANCES

HOUSE RENT ALLOWANCES

SUMPTUARY ALLOWANCES

HONORARIUM

TRANSPORT ALLOWANCES

CHILDREN'S EDUCATION ALLOWANCE

HILL COMPENSATORY ALLOWANCE

WASHING ALLOWANCE

MEDICAL REIMBURSEMENT

TUITIONS FEE

CONVEYANCE ALLOWANCES

GESTETNER /XEROX ALLOWANCE

P/PAY, CASH H.A. & CARETAKINGA ALLOWANCE

SPEC. PAY

L.T.C. / H.T.C

FESTIVAL ADVANCE

LESS:- 1) FESTIVAL ADV. RECOVERY

2) OTHER REFUNDS

TOTAL

BONUS

INTERIM RELIEF

TOTAL OF 01.00.01 SALARIES


____________________________________________________________________________________________________


45

Code SUB- HEAD Expenditure upto the previous month

Expenditure during the month

Total expenditure upto the end of

the month

01.00.02 WAGES

01.00.03 OVERTIME ALLOWANCE

01.00.06 MEDICAL TREATMENTS

01.00.11 DOMESTIC TRAVEL EXPENSES

T.A. ON TOUR

T.A. ON TRANSFER

FIXED CONVEYANCE

Less : REFUNDS (DTE)

01.00.12 FOREIGN TRAVEL EXPENSES

TOTAL OF 01.00.11 (DTE)

01.00.13 OFFICE EXPENSES

TELEPHONE CHARGES

WASHING CHARGES

WATER CHARGES

ELECTRICITY CHARGES

HONORARIUM

SERVICE POSTAGE STAMPS (SPEED POST)

FURNITURE PURCHASE & REPAIR

PURCHASE OF STATIONARY

i) FOR INDUCTION TRAINING

ii) FOR IN SERVICE TRAINING

iii) PEN HIGHLIGHTERS SET ADD.GEN & ALL PEN S

iv) COMPUTER / XROXE PAPER

v) COMPUTER PRINTER CARTRIDGES & TONER

BOOKS & Periodicals & N. Paper

PRINTING & BINDING

LIVERIES

PURCHASE & REPAIRS OF Typewriters & Machines / Computer & Asesseories

PURCHASE OF VEHICLES

REPAIR OF VEHICLES

HIRING OF VEHICLES

ROAD TAX


____________________________________________________________________________________________________


46

PETROL/ DIESEL

MACHINE MAINTENANCE

PERMANENT ADVANCE

PHOTO BINDING ETC. & OTHER MISCELLANEOUS EXP.

AMC/REPAIRS EQUIPMENT & BINDING

PRIVATE SECURITY ( OUT - SOURCED ITEMS HOUSE KEEPING )

MISCELLANEOUS EXPENSES (OTHER)

MISCELLANEOUS RECOVERY

01.00.13 CONVEY TO ITI

TOTAL OF 01.00.13 OFFICE EXPENSES

Less:- :BANK & OTHER ADJUSTMENTS

SUB TOTAL (OE)

Code SUB- HEAD

01.00.27 MINOR WORKS -

01.00.14 RENT RATE & TAXES

01.00.20 OTHER ADMINISTRATIVE EXPENSES

( HOSPITALITY EXPENSES)

01.00.28 ADVERTISEMENT & PUBLICITY

01.00.28 PROFESSIONAL SERVICES (CONT.)

01.00.32 GRANT -IN - AID CONTRIBUTION

01.00.16 PUBLICATION

1 800 OTHER EXPENDITURE ( MINOR HEAD ) DEPARTMENTAL CANTEEN OF THE ADMINISTRATIVE EXPENSES

01.99.13 INFORMATION TECHNOLOGY

Total Expenditure

Submitted to the Director General, NADT, Chhindwara Road, Nagpur for Information and copy to the Field Pay Unit, Chandigarh for recoinciliation purpose.

Income Tax Officer (HQ) O/o the DTRTI, Chandigarh


____________________________________________________________________________________________________


47

16.5 Annexure 6 Five Monthly Budget Statement

COMPARATIVE STATEMENT SHOWING HEADWISE ACTUALS AND PROPOSED REVISED ESTIMATES 2008 2009 AND BUDGET ESTIMATES 2009- 2010

(In thousand of rupees)

A C T U A L S Sanctioned Grant 2009-10

Revised Estimates 2009-10

BudgetEstimate 2010-11

VARIATION

2006-07

2007-08

2008-09

Last 7 seven months Actuals 2008-09

First 5 months Actuals 2009-10

Variation Between SG & RE i e, col 7 & 8

Variation Between SG & RE i e, col 8 & 9

REASONS FOR VARIATION

1 2 3 4 5 6 7 8 9 10 11 12

salary to officer

salary to staff

dearness Allowance

other Allowance

bonus

Total SALARIES

WAGES

OTA

Medical Treatment

Domestic Travel Exp.

Foreign Travel Exp.

Office Expenses

(1) General

(2) To convey charges to ITI's

(3) W.T.B.

(4) Computers ion/ PAN

Rent & Rates and Taxes

Publications

BCIT

Other Admn Exp Hospitality

Advertising and Publicity

Minor Work

Professional Services

Contribution

Secret Service Expenditure


____________________________________________________________________________________________________


48

ANNEXURE TO STATEMENT NO. I-A

DETAILS OF PROVISIONS INCLUDED UNDER "OTHER ALLOWANCES" OF THE HEAD " SALARY"

A C T U A L S

Sanctioned Grant 2009

- 2010

VARIATION

( In thousand of rupees

Head of A/c 2006 - 07

2007 - 08

2008 - 09

Last 7

months

actual

2008 -09

First 5

months

actual

2009-2010

Revised

Estimates 2009

- 2010

8

Budget

Estimates 2010

- 2011

9

Variation

between

SG & RE

(8-7)

Variation

between

RE & BE

(9-8)

REASONS FOR VARIAT

ION

Salaries 1 2 3 4 5 6 7 ( PROPOSED BY CHARGE)

10 11 12

MEDICAL REIMBURSEMENT

CITY COMP ALLOWANCE

HOUSE RENT ALLOWANCE

TRANSPORT ALLOWANCE

LEAVE TRAVEL CONCESSION

CHILDREN EDUCATION ALLOW.

TUITION FEES

LEAVE ENCASHMENT

OTHER

TOTAL

Other Charges

Departmental Canteen

UNDP

Information Tech. & Office Expenditure

TOTAL (VOTED)


____________________________________________________________________________________________________


49

NAME OF THE BUDGETARY AUTHORITY

DETAILS OF ARREARS OF SALARY DUE TO IMPLEMENTATION OF 6TH CPC

(in Thousand of Rupees)

Group of Post Total No. of

Sanctioned posts

No. of

Employees in

position as on

01.03.2009

Amount to be

disbursed in of

C.P.(4) 2009-

10-Goy.

Amount to be

disbursed in

2009-2010

60% of C.P.(4)

2010-11

(1) (2) (3) (5) (6)

Group 'A"

Group 'B"

Group 'C"

Group 'D'

Unclassified

Total


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50

NAME OF BUDGETARY AUTHORITY: STATEMENT NO. II

APPENDIX IX -A DETAILED DEMAND FOR GRANTS

[See paragraph 6,6(i)] 2010-2011

DEMAND NO.

(IN THOUSAND OF

RUPEES)

STRENGTH AS ON 1ST MARCH 2008

Scale of pay in full with increment

Status of Post

Group of post

Total No. of posts

No. of Emp. in positio

n

2010 estimated

sanctioned

strength

2011 estimated

sanctioned

strength

ACTUALS

2008-2009

BUDGET

2009-2010

REVISED

2009-2010

BUDGET

2010-2011

GAZ./NON- GAZ

REGULAR/

TEMP/AD

-HOC

Gp.-A *

Gp.-B

Gp.-C

Gp.-D

Unclassified

Total

(a) (b) (c) (d) (e) (f)

1. Salary

(a) Officers

Indicate in respect of each scale of pay

(b) Staff

Indicate in respect of each scale of pay

Total Salary

2. Allowances ( other than OTA and travel expenses)

3. Wages

4. Overtime Allowance

5. Domestic travel expenses.

6. Foreign travel expenses

Total


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51

Ministry /Department of: NAME OF BUDGETARY AUTHORITY: STATEMENT NO. III

(In rupees of thousand )

ITEM WISE BREAKUP OF PROVISIONS INCLUDED UNDER THE HEAD "OFFICE EXPENSES"

A C T U A L S

Sanctioned

Grant 2009 - 2010

VARIATION

Head of A/c

2006 - 07

2007 - 08

2008 - 09

Last 7 months actual 2008 -

09

First 5 months actual

2009-2010

Revised

Estimates

2009 - 2010

Budget

Estimates

2010 - 2011

Variation

between

SG & RE

(8-7)

Variation between RE & BE

(9-8)

REASONS FOR VARIAT

ION

Salaries 1 2 3 4 5 6 7 ( PROPOSED BY CHARGE) 11 12 13

SERVICE POSTAGE STAMPS

TELEPHONE CHARGE

a) RECURRING

b) NON RECURRING

PURCHASE & REPAIRING OF PHOTOSTAT MACHINE ETC

PURCHASE OF VEHICLES

MAINTENANCE OF VEHICLES

LIVERIES (CLOTHING CHARGES )

PRINTING OF FORMS

WATER & ELECT. CHARGES

PURCHASE & REPAIR OF FURNITURE

PURCHASE OF STATIONERY

HOT & COLD CHARGES

PURCHASE OF BOOKS FOR LIBRARY

CONVEYANCE CHARGES

a) ITI's

b) OTHERS

COMPUTERIZATION CHARGES

a) RECURRING

b) NON- RECURRING

W.T.B.

OTHERS

Estimated Exp. Under 1% Scheme (details at Statement No-III-A)

others

TOTAL


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52

NAME OF BUDGETARY AUTHORITY: STATEMENT NO. III(A)

ESTIMATE OF EXPENDITURE UNDER 1% INCENTIVE SCHEME

(in Thousand of Rupees)

Sl. No. Item of Expenditure Quantity in

Numbers

Rate per

item per

month

Expenditur

e

Estimated

for 2009-

2010

Expenditur

e incurred

from April

2009 to

August

2009 (5

Months)

Expenditure

estimated for

Sept-09- March

10

(7 months)

(1) (2) (3) (4) (5) (6) (7)

1

Hiring of Operational

Vehicles

2

Hiring of Mid-size

Vehicle

3

Petrol allowance for

notice servers

4

Reimbursement of

Mobile phone charges

5

Hiring of air

conditioned buses

6

Modernization of

canteens

7

Any other item (to be

specified)


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53

16.6 Annexure 7 Ten Monthly Budget Statement

TEN MONTHLY STATEMENT FOR FY 2009-2010

DTRTI, SECTOR 34, CHANDIGARH

HEAD

Total Sanctioned

Grant for F.Y. 2009-10 till date

Expenditure incurred upto 31.01.2010 (as booked by the

ZAO)

Requirement for rest of the year 1.02.2010 to 31.03.2010

Total Requirement for the year

Col.(3) + Col(4)

Variation between Col 2 & 5

Detail Reasons

for variation Saving Excess

1 2 3 4 5 6 7 8

SALARIES

WAGES

Overtime Allowance

Medical Treatment

Domestic Travel Exp

Foreign Travel Exp.

Office Expense :

i) General

ii)Conv. To ITIs

Total ( i+ii )

Rent, Rates & Taxes

Publications

Other Admn.Expr.

Advt.& Publicity

Minor Works

Proff. Services

Contributions

Secret Service Expr.

Other Charges Departmental Canteens

Information Tech. & Office Expenditure

Total


____________________________________________________________________________________________________


54


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55


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56

16.7 Annexure Regarding Training Needs Analysis (TNA) Formats

Pay Your Taxes, Hold your Head High

DIRECT TAXES REGIONAL TRAINING INSTITUTE

F. No. DTRTI /11 /2010-11/ Dated:

To,

______________________

______________________

Sir

Sub: Identification of Training needs and Implementation of Training and Paid Courses - regarding

As we start work on planning our calendar for 2010-11, RTI under the guidance of NADT Nagpur, has

decided to follow the SAT (Systematic Approach to Training). Based on our learning from 2009-10, it is

felt that a systems approach will ensure a comprehensive training process that remains focused on the

needs of the organization. To effectively implement the SAT training cycle, (a brief overview of which is

placed at Annexure-1 for ready reference) it is essential that we obtain your inputs for the following

stages of the process:-

1. Identification of Training Needs

What are the training needs of the officers posted under you ie

Who should attend for eg AOs/ TDS Officers/ Central Circle officers/, TROs etc and

When ie on promotion, after one year in the field every year as well as time of the year

What should be the course content

This is an important input into Plan and Design of Training and will enable us to plan and design our

training calendar 2010-11 and hopefully conserve our scarce training resources by ensuring that all

courses planned are not cancelled or poorly attended.


____________________________________________________________________________________________________


57

2. Implementation of Training

We would require your assistance in the matter of implementation of training as well by way of your inputs

regarding Officers posted in your jurisdiction who can contribute effectively either as Faculty for Training

or as Resource persons for Compilation of Training Material, aspects which are vital for RTI. Please let us

also have details of eminent persons both within the Department as also outside the Department

It is therefore requested to kindly spare some time to provide us your valuable inputs in the format

enclosed. Some data has been filled up illustratively.

Yours faithfully

( )

Director of Income Tax,

DTRTI,


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58

Annexure: An Overview of SAT

RTI, Chandigarh shall be the following the SAT (Systematic Approach to Training). A systems approach

ensures a comprehensive training process that remains focused on the needs of the organization. The

process typically includes the phases:

1. Analyze the organization's needs and identify training goals which, when reached, will equip learner's with knowledge and skills to meet the organization's needs. Usually this phase also includes identifying when training should occur and who should attend as learners.

2. Design a training system that learners and trainers can implement to meet the learning goals; typically includes identifying learning objectives (which culminate in reaching the learning goals), needed facilities, necessary funding, course content, lessons and sequence of lessons.

3. Develop a training "package" of resources and materials, including, e.g., developing audio-visuals, graphics, manuals, etc.

4. Implement the training package, including delivering the training, support group feedback, clarifying training materials, administering tests and conducting the final evaluation. This phase can include administrative activities, such as copying, scheduling facilities, taking attendance data, billing learners, etc.

5. Evaluate training, including before, during and after implementation of training.

In a systematic approach to training, each phase of the process produces results needed by the next phase. For example,

Training analysis phase produces learning goals that are used by the next phase, training design.

Training design (often called instructional design) references the goals to design methods and materials from which learners can reach the goals and objectives.

Typically, each phase provides ongoing evaluation feedback to other phases in order to improve the overall systems process.


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59

Suggestion Format

Courses RTI, should conduct in FY 2010-2011

Sl No.

Subject/ Packages to be

covered

(What)

Target Trainees/ rank

(Who)

Suggested month of the

year

(When)

No Of Days

Whether Meals to be provided

Whether assistance required for Stay arrangements

Other

1. Transfer Pricing AOs / TPO

July 2

2. DDOs ITOs / ACIT / DCIT

3. Quality Assessment

AOs / Addl CITs

4. Judicial Functions of O/o

CIT

ITO(Hq) / ITO(Judicial)

5. Recent Case Laws

CITs / Addl CITs

6 Tally Inv Wing Officers

7 Prosecution


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60

17 Team DTRTI Chandigarh

Sr.No

.

Name S/Shri Office/Fax

(STD CODE-

0172)

Mobile E-mail id

O/o Director DTRTI

1. Mrs. Punam K Sidhu, Director 2615283

Fax 2620569

9417335758 [email protected]

2. Mr. Mahender Singh, I.T.O(HQ)

DTRTI, Chandigarh

5079790 9569454236 [email protected]

O/o MSTUs

3. Mr. Anuj Garg,

I.T.O (MSTU) Patiala

0175- 2212539 9417869960 [email protected]

4. Mr. Munish Rajani,

I.T.O(MSTU), Delhi

26162759

Fax 26162759


O/o Addl. Director Academics

4. Mr. Rajinder Singh, Addl. Director

DTRTI, Chandigarh

5079791

Fax 2648412


5. Mr. Sumer Chand, Dy. Director

DTRTI, Chandigarh

2622132

Fax 2622132


6. Mr. A.K. Mehta, I.T.O

DTRTI, Chandigarh

2660695


Director

DTRTI Chandigarh

ITO(HQ)

MSTU

Patiala

MSTU

Delhi

Addl Director

Academics

Dy Dir

ITO-

sop_dtrti_nadt

Documents

course planning

administrative matters

institutional memory

plant trees

plant corn

training allowance

academic matters

chinese proverb