Undisclosed credits of Rs. 20,353 crore detected with respect to 930 India linked entities in Panama and Paradise Paper Leaks (Press release dated 07th Dec 2021)

As on 01.10.2021, total undisclosed credits amounting to Rs. 20,353 crore have been detected with respect to 930 India linked entities in the Panama and Paradise Paper Leaks. This was stated by Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Rajya Sabha today.

The Minister stated that Income Tax Department takes appropriate actions in case of persons, who are found to be involved in violation of the provisions of various Acts administered by the Income Tax Department like the Income Tax Act, 1961, and Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act,2015 etc. Such actions under direct tax law include searches & seizure, surveys, enquiries, assessment and reassessment of income, levy of taxes along with interest, levy of penalties, filing of prosecution complaints in criminal courts etc., wherever applicable.

Giving more details, the Minister stated that in 52 (fifty-two) cases of Panama and Paradise Paper Leaks, Criminal prosecution complaints have been filed under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Further, in 130 cases proceedings under Black Money (Undisclosed Foreign Income and Assets) and Imposition of tax Act, 2015 have been initiated. Taxes collected so far amount to Rs. 153.88 crore in the Panama and Paradise Paper Leaks.

The Minister further stated that some Indian names have been released in the media which are allegedly linked to the Pandora Papers Leak. The Government of India has taken cognisance of the same and for the purpose of coordinated and speedy investigation brought the Pandora Papers Leak under the umbrella of Multi Agency group (MAG), which has been constituted under the convenorship of Chairman CBDT, with Directorate of Enforcement (ED), Reserve Bank of India (RBI), Financial Intelligence Unit India (FIU-IND) and Foreign Tax &Tax Research division of CBDT as its members agencies. Further, investigation is under progress.

Income Tax Department conducts search operations in Gujarat (Press release dated 07th Dec 2021)

The Income Tax Department initiated search and seizure operations on a prominent business group, engaged primarily in the manufacturing of stainless steel and metal pipes, in Ahmedabad on 23.11. 2021. The search operation covered more than 30 premises in Ahmedabad and Mumbai.

During the course of the search operation, a large number of incriminating documents, loose sheets, digital evidence etc. have been found and seized. These evidences contain detailed records of the group’s unaccounted income on which due taxes have not been paid. A preliminary analysis of evidence indicates that the group is indulging in unaccounted sales of goods and scrap in cash which is not recorded in the regular books of account.  Further, incriminating evidence of various malpractices such as unaccounted cash loans advanced and interest earned thereon, expenses incurred in cash, bogus expenses and purchases, unaccounted land investments etc. has also been unearthed. The deleted WhatsApp chat of a key person, detected during the search, revealed evidence of obtaining huge accommodation entries by the group to reduce its taxable income. Certain benami properties have also been identified.

The search action has resulted in the seizure of unaccounted cash of Rs. 1.80 crore and unexplained jewellery valued at Rs. 8.30 crore. So far, 18 bank lockers have been put under restraint. The search action has led to the detection of total unaccounted transactions exceeding Rs. 500 crore.

  Further investigations are under progress.

Income Tax Department conducts search operations in Tamil Nadu (Ministry of Finance Press Release dated 07 Dec 2021)

The Income Tax Department has carried out search and seizure operations on 01.12.2021 in respect of 2 groups engaged in the Retail Sales of Jewellery, Textiles and Home Appliances through their popular chain of Stores in Chennai, Coimbatore, Madurai and Tirunelveli. A total of 37 premises were covered in this action.

In the case of the first group, seized documents and other incriminating materials gathered during the course of the search have revealed, that, the assessee had been actively involved in systematically suppressing sales by manipulating their books of accounts. The extent of suppression of sales is found to be more than Rs. 1000 crore, over a period of several years.  It was also found, that, the assessee had made unaccounted cash purchases of about Rs. 150 crore in textile division and jewellery division, during the past few years.

In respect of the second group, incriminating material seized during the course of search, has revealed that the assessee group had obtained bogus bills from a set of parties to the tune of Rs. 80 crore and thereby suppressed taxable income. Evidences relating to the unaccounted purchases of gold have also been gathered. Besides, the assessee group is found to be debiting inflated making charges of jewellery. In addition, unaccounted rental receipts and the unaccounted scrap sales aggregating to Rs. 7 crore have also been detected.

The searches on the two groups have led to a seizure of cash of Rs. 10 crore and jewellery/ bullion worth about Rs. 6 crore.

Further investigations are under progress.

DRAFT NOTARIES (AMENDMENT) BILL ISSUED FOR STAKEHOLDERS’ CONSULTATION (Press release 07 Dec 2021)

To give opportunity to young eligible legal practitioners aspiring to serve as Notary Public, the draft Bill proposes to restrict the renewal of certificates of practice of Notaries up to two terms.

नोटरी (संशोधन) विधेयक का मसौदा हितधारकों की सलाह के लिये जारी किया गया


नोटरी पब्लिक के रूप में काम करने के आकांक्षी युवा पात्र वकीलों को अवसर; विधेयक के मसौदे में नोटरियों के प्रमाणपत्र का नवीनीकरण दो कार्यकाल तक सीमित करने का प्रस्ताव

The Notaries Act, 1952 was enacted by the Parliament to regulate the profession of Notaries. The provisions of the Notaries Act, 1952 and Rules framed thereunder empower the Central Government as well as State Governments to appoint Notaries who possess the prescribed qualifications.

In terms of existing provisions of the Notaries Act, 1952 and Rules framed thereunder, the number of terms of renewal of certificates of practice of a Notary is unrestricted after the initial appointment. There are fixed number of Notaries who are appointed by the Central as well as State Governments as reflected in the Schedule to the Notaries Rules, 1956. Further, these Notaries are appointed in a particular area, keeping in view the commercial importance and requirement of Notaries in that particular area, to avoid flooding of Notaries.

It is felt that an opportunity needs to be given to young eligible legal practitioners who are aspiring to serve as Notary Public which may help them to build up their professional excellence by which they can provide legal services in a more effective manner.

In view of the above, it is proposed to restrict the overall term of Notaries for a period upto fifteen years (initial term of five years and two renewal terms of five years each) by curtailing renewals of unlimited terms, thus providing an opportunity for young legal professionals to serve as a Notary. The same would also lead to better development and regulation of notarial work undertaken by Notaries Public and facilitate needs of the profession.

In order to protect the interests of Notaries and to avoid any vacuum, it is proposed that those applications received for successive renewal of certificates of practice for third or more terms and whose validity expires prior to coming into force of the Notaries (Amendment) Act, 2021 will be considered for another term. Further, the certificates of practice of Notaries already renewed and issued prior to coming into force of the Notaries (Amendment) Act, 2021 shall be valid till expiry of such renewal term.

Under Section 10 of the Notaries Act, 1952, the appropriate Government is empowered to remove the name of a Notary Public from the Register of Notaries maintained by it, if a Notary has been found upon inquiry in the prescribed manner, to be guilty of such professional or other misconduct as in the opinion of the Government renders him unfit to practice as Notary. However, there is no provision in the Notaries Act for suspending the certificate of practice of Notary against whom a complaint has been received or otherwise till completion of inquiry initiated against him. Consequently, in some cases, despite complaint of


prima facie gross misconduct, the notary continues to practice during pendency of inquiry proceedings.

It is therefore proposed to add provisions in the Notaries Act, 1952 empowering the appropriate Government for suspension of certificate of practice of Notary Public against whom a complaint has been received or otherwise, for professional misconduct for such period as deemed appropriate for conduct of inquiry.

It is felt that with the advent of Digitization, the records of Notary Public be also digitized and preserved in digital form, as may be prescribed under the Rules, in order to prevent misconduct in respect of notarization and safeguard the interests of general public. This will help to avoid any fraud, deceit, tampering of records and back-dating of notarization, etc. For the aforesaid purpose, provisions have also been proposed for digitization and automation of notarial work undertaken by the Notaries.

In order to achieve the said objective, it is proposed to amend the Notaries Act, 1952 The main features of the proposed Bill may be briefly summarized as under:

  • The draft Bill proposes to restrict the renewal of certificates of practice of Notaries up to two terms, i.e., original term of five years and two renewal terms of five years each;
  • Power to suspend the certificate of practice in cases of professional misconduct by the appropriate government for conduct of inquiry;
  • Digitization of notarial work undertaken by Notaries.

As a part of pre-legislative consultation process, a copy of the aforesaid Draft Bill has been uploaded on the website of the Department of Legal Affairs ( https://legalaffairs.gov.in/ ) for comments/views, latest by 15.12.2021.

नोटरियों के पेशे को नियमबद्ध करने के लिये संसद में नोटरी अधिनियम, 1952 को कानून का दर्जा दिया गया था। नोटरी अधिनियम, 1952 के प्रावधानों और नियमों के तहत केंद्र सरकार के साथ-साथ राज्य सरकारों को यह अधिकार है कि वे निर्धारित योग्यता रखने वाले व्यक्तियों को नोटरी के रूप में नियुक्त कर सकती हैं।

नोटरी अधिनियम, 1952 और नियमों के मौजूदा प्रावधानों के तहत, नोटरियों के काम करने के प्रमाणपत्र के नवीनीकरण की कोई बाध्यता नहीं थी। एक बार नोटरी नियुक्त हो जाने के बाद उनका नवीनीकरण असीमित बार किया जा सकता था। केंद्र सरकार और राज्य सरकारों द्वारा नियुक्त नोटरियों की संख्या तय होती है, जैसा कि नोटरी नियमावली, 1956 की अनुसूची में दिया गया है। इसके अलावा, इन नोटरियों को एक खास क्षेत्र में नियुक्त किया जाता है, जिसके तहत यह ध्यान में रखा जाता है कि उस विशेष स्थान पर नोटरियों की क्या व्यापारिक आवश्यकता और जरूरत है। ऐसा इसलिये किया जाता है, ताकि नोटरियों की भरमार न हो जाये।

ऐसा महसूस किया जा रहा था कि उन युवा वकीलों को भी यह अवसर दिया जाना चाहिये, जो नोटरी पब्लिक बनना चाहते हैं, ताकि उन्हें अपनी पेशेवराना कुशलता बढ़ाने में मदद मिले और वे ज्यादा कारगर तरीके से कानूनी सहायता दे सकें।

उपरोक्त को ध्यान में रखते हुये, यह प्रस्ताव किया गया है कि नोटरियों का कुल कार्यकाल पंद्रह वर्ष तक सीमित कर दिया जाये। पहली नियुक्ति पांच वर्षों के लिये और नवीनीकारण पांच-पांच वर्षों के लिये दो बार किया जाये। इस तरह असीमित नवीनीकरण को खत्म करने का प्रस्ताव किया गया है, ताकि युवा वकीलों को नोटरी के रूप में काम करने का मौका मिल सके। इस प्रस्ताव के जरिये नोटरी पब्लिक का काम करने वाले वकीलों का बेहतर विकास होगा और काम नियबद्ध तरीके से होगा। इसके जरिये वकालत के पेशे की जरूरतें भी पूरी होंगी।

नोटरियों के हितों की रक्षा करने और नोटरियों कीकिसी भी प्रकार कीकमी से बचने के लिये, प्रस्ताव किया गया है कि तीसरे या उससे अधिक कार्यकाल के प्रमाणपत्र के नवीनीकारण के जो आवेदन मिले हों तथा जिनकी वैधानिकता नोटरी (संशोधन) अधिनियम, 2021 के लागू होने के पहले समाप्त हो रही हो, उन आवेदनों पर विचार किया जायेगा। इसके अलावा, नोटरी (संशोधन) अधिनियम, 2021 के लागू होने के पहले जिन नोटरियों के प्रमाणपत्रों का नवीनीकरण होकर उन्हें जारी किया जा चुका है, वे भी उस नवीनीकरण के समाप्त होने की तारीख तक वैध माने जायेंगे।

नोटरी अधिनियम, 1952 की धारा 10 के तहत सक्षमसरकार को यह अधिकार है कि वह नोटरी रजिस्टर से नोटरी पब्लिक का नाम हटा सकती है। यह कदम उस समय उठाया जा सकता है, जब नोटरी के ऊपर निर्धारित मानकों के तहत जांच चल रही हो, उसे अपने पेशे के साथ कदाचार का दोषी पाया गया हो या सरकार की दृष्टि में वह गलत आचरण का दोषी हो। इन मामलों में सरकार अगर उसे नोटरी के रूप में काम करने के अयोग्य मान लेगी, तो उसे हटाया जा सकता है। बहरहाल, नोटरी अधिनियम में ऐसा कोई प्रावधान नहीं है, जिसके तहत उस नोटरी का प्रमाणपत्र निलंबित किया जा सके, जिसके खिलाफ शिकायत मिली हो या जांच अधूरी हो। परिणामस्वरूप, कुछ मामलों में, प्रथम दृष्टया कदाचार का मामला बनने पर भी, नोटरी जांच चलने के दौरान अपने काम पर बना रहता है।

इसलिये नोटरी अधिनियम, 1952 में यह प्रावधान करने का प्रस्ताव है, जिसके तहत सक्षम सरकार उस नोटरी पब्लिक का प्रमाणपत्र निलंबित कर सकती है, जिसके खिलाफ कदाचार की शिकायत मिली हो। सरकार जांच चलने की अवधि तक कार्रवाई कर सकती है।

यह जरूरत भी महसूस की गई कि डिजिटलीकरण की शुरुआत हो जाने पर नोटरी पब्लिक के दस्तावेजों का भी डिजिटलीकरण किया जाये और उन्हें डिजिटल स्वरूप में सुरक्षित किया जाये, जैसा कि नियमों में दिया गया हो। इसका मकसद यही है कि नोटरी कार्रवाई के दौरान कदाचार को रोका जा सके और आम जनता के हितों की रक्षा हो सके। उपरोक्त उद्देश्य के लिये, नोटरियों के कार्यों के डिजिटलीकरण का प्रस्ताव किया गया है।

उपरोक्त लक्ष्य को प्राप्त करने के लिये, नोटरी अधिनियम, 1952 के संशोधन का प्रस्ताव किया गया है। प्रस्तावित विधेयक की मुख्य विशेषतायें संक्षेप में इस प्रकार हैं:-

  • विधेयक के मसौदे में नोटरी के कामकाज सम्बंधी प्रमाणपत्रों के नवीनीकरण को सीमित करने का प्रस्ताव है, यानी पांच वर्ष की मूल नियुक्ति के बाद पांच-पांच वर्ष के दो नवीनीकरण होंगे।
  • काम करने का प्रमाणपत्र निलंबित करने का प्रस्ताव, बशर्ते कि कदाचार का मामला बनता हो। यह जांच सक्षम सरकार करेगी।
  • नोटरियों के कामकाज का डिजिटलीकरण।

विधायी-पूर्व परामर्श प्रक्रिया के सिलसिले में उपरोक्त विधेयक के मसौदे की प्रति को विधि कार्य विभाग की वेबसाइट ( https://legalaffairs.gov.in/ ) पर अपलोड किया गया है। इस पर टिप्पणियां/विचार 15 दिसंबर, 2021 तक दिये जा सकते हैं।

Digital payments increased over last 3 financial years (Press release 06 Dec 2021)

As apprised by Ministry of Electronics and Information Technology (MeitY), Digital India Programme has made a significant and positive impact in the lives of common citizen in the country. This was stated by Union Minister of State for Finance Dr Bhagwat Kisanrao Karad in written reply to a question in Lok Sabha today.

As a result of the initiative taken, the Minister stated, the number of digital payments in volume terms have increased over the last 3 financial years (FY) as illustrated below:

Financial Year

Volume (in lakhs)

2018-19

2,32,602

2019-20

3,40,025

2020-21

4,37,445

2021-22 (till Oct’21)

3,68,284

Source: RBI

The Minister stated that the brief details of major Digital India initiatives, inter-alia, are at  ANNEXURE.

Giving more details, the Minister stated that as apprised by Reserve Bank of India (RBI), in terms of extant instructions, with effect from September 7, 1999, Scheduled Commercial Banks have however been given the freedom to fix service charges for various types of services rendered by them. While fixing service charges, banks have, however, been advised to ensure that the charges are reasonable and not out of line with the average cost of providing these services. They have been further advised to identify basic services and the principles to be adopted /followed by them for ensuring reasonableness in fixing such charges and to take steps to ensure that customers are made aware of the service charges upfront and changes in the service charges are implemented only with the prior notice to the customers.

The Minister further stated that the above instructions are consolidated in paragraph 6 of Master Circular on ‘Customer Service in Banks’ issued vide DBR. No.Leg.BC.21/09.07.006/2015-16 dated July 1, 2015, which is available on RBI website www.rbi.org.in . Also, RBI vide circular DPSS.CO.PD No. 1633 / 02.14.003 / 2017-18 dated December 06, 2017, banks have, inter- alia, been advised to ensure that merchants on-boarded by them do not pass on MDR charges to customers while accepting payments through debit cards.

Further, vide Circular 32 of 2019 dated 30.12.2019 of Department of Revenue, any charge, including the Merchant Discount Rate (MDR), shall not be applicable on or after 01.01.2020 on payment made through prescribed electronic modes i.e. RuPay Debit card, BHIM-UPI and BHIM-UPI QR Code, the Minister stated.

Union Budget 21-22 provided capital outlay of Rs. 5.54 lakh crore, an increase of 34.5% over Budget Estimate of FY 2020-21, to boast economy after COVID-19 pandemic (Press release 06 Dec 2021)

To initiate infrastructure development to boost the economy after COVID-19 pandemic, Union Budget 2021-22 has provided a capital outlay of Rs. 5.54 lakh crore, an increase of 34.5% over Budget Estimate of FY 2020-21. This was stated by Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Lok Sabha today.

The Minister stated that the Government has also made provision of more than Rs. 2 lakh crore for States & Autonomous Bodies towards their Capital Expenditure. National Monetization Pipeline was also prepared to unlock the value of investments in public sector assets by tapping private capital and efficiencies for delivering infrastructure services. These proceeds are envisaged to augment existing/ create Greenfield infrastructure. Additionally, Central Ministries/Departments have been suggested to expedite infrastructure investment by front-loading capital expenditure.

Giving more details, the Minister said that the CCEA in its meetings held on 21.10.2021 approved the proposal for development of ‘PM GatiShakti National Master Plan (NMP)’ for providing multimodal connectivity infrastructure to various Economic Zones. It aims to depict various economic zones and the infrastructure linkages to holistically integrate all the multimodal connectivity projects, remove missing gaps for seamless movement of people, goods & services, minimize disruptions, improve logistics efficiency. The sectors intended to be included in PM GatiShakti NMP are Transport & Logistics – Roads, Rail, DFC, Airports, Inland Waterways, Ports, Logistics infrastructure, Bulk material transportation, Urban Public Transport; Energy – Electricity Transmission with specific reference to evacuation of renewable energy projects, National Gas Grid; Communication – OFC network, Telecommunication Towers; Commercial infrastructure – Common infrastructure for industrial parks with industrial activities like, Food parks/Textile parks, SEZs, Electronics Manufacturing Clusters, Fishing Clusters/Harbours, Defence Corridors/Industrial Corridors, Pharma & Medical Device Clusters.

In response to the source of funding for the aforesaid project, the Minister stated that there is no financial implication for multimodal connectivity infrastructure to the economic zones under the PM GatiShakti NMP as the concerned line Ministries/Departments will seek funding of their respective infrastructure projects serving the economic zones as per procedures laid under their respective schemes/programmes.

Giving more details, the Minister stated that the National Infrastructure Pipeline (NIP) was launched with projected infrastructure investment of around Rs. 111 lakh crore during FY 2020-2025 to provide world-class infrastructure across the country, and improve the quality of life for all citizens. NIP was launched with 6,835 projects, which has expanded to over 9,000 projects covering 34 sub- sectors. NIP is a first-of-its-kind, whole-of-government exercise and covers all infrastructure sub- sectors, including MSMEs working in infrastructure sector, as mentioned in Harmonized Master List of Infrastructure Sub-sectors notified by Department of Economic Affairs (DEA).

Income Tax Department conducts search operations in West Bengal (Press release dated 06 Dec 2021)

The Income Tax Department initiated a search and seizure operation on a prominent Kolkata-based Group, engaged in manufacturing of TMT Bars and structural construction materials etc. on 01.12.2021.  The search action covered more than 20 premises spread over West Bengal and Odisha.

The action unearthed various methods of tax evasion adopted by the group. A large number of incriminating evidences in the form of documents and digital data demonstrating high value unaccounted cash payments, unaccounted cash purchase and sales, suppression of production, etc. have been found and seized. A preliminary analysis of these evidences reveals that many paper/shell companies are run by the group to provide accommodation entries to its flagship concerns. These shell entities were found to have routed back their unaccounted money in the guise of share capital/unsecured loan into books of account. Such modus operandi has been admitted by one of the key persons of the group.

The search action has resulted in seizure of unaccounted cash of Rs. 75 lakh and jewellery valued at Rs. 2.26 crore while certainbank lockers have been placed under restraint. The search action, so far, has led to the detection of total unaccounted income of around Rs. 100 crore.    

Further investigations are under progress.

Income Tax Department conducts search operations in Delhi (Press release dated 06 Dec 2021)

The Income Tax Department initiated search action on 24.11.2021 on a taxpayer in Delhi who has created a beneficiary trust and an underlying company in low tax overseas jurisdiction. The residence and business premises of the assessee were covered in the search action.

The search operation revealed that these undisclosed entities in low tax overseas jurisdictions were holding assets worth Rs. 40 crore in the form of immovable and movable assets. The taxpayer was availing handling services of a foreign Bank having branches in India that offers wealth management, financial planning, asset allocation, equity research, fixed income, investment strategies and fiduciary services.

During the search operation at his residence, corroborating evidences in the form of e-mails and documents have been found establishing his beneficial ownership of the foreign assets. In his statement recorded during the search, he has admitted to ownership of foreign assets. At the business premises, one hard disk containing data in the form of parallel set of books of accounts has been found. A preliminary analysis of such gathered evidences indicate understatement of domestic income to the tune of Rs. 30 crore from business undertaken in India.   

Further investigations are under progress.

More than 3 crore Income Tax Returns filed on new e-Filing portal of Income Tax Department; Taxpayers who are yet to file their ITRs for AY 2021-22 advised to file at the earliest (Press release 05 Dec 2021)

More than 3 crore Income Tax Returns have now been filed on the new e-Filing portal of the Income Tax Department as on 3rd December 2021. The number of ITRs filed per day is over 4 lakh and increasing everyday as the extended due date of 31st December 2021 is approaching.

The Income Tax Department strongly urges all taxpayers to view their Form 26AS and Annual Information Statement (AIS) through the e-filing portal to verify the accuracy of the TDS and Tax Payments and avail of pre-filling of ITRs. It is important for taxpayers to cross check the data in the AIS statement with their Bank passbook, interest certificate, Form 16 and Capital gains statement from brokerages in case of purchase and sale of equity/Mutual funds etc.

Income Tax Return (ITR) filing has increased to 3.03 crore ITRs for AY 2021-22. 58.98% of these are ITR1 (1.78 crore), 8% is ITR2 (24.42 lakh), 8.7% is ITR3 (26.58 lakh), 23.12% are ITR4 (70.07 lakh), ITR5 (2.14 lakh), ITR6 (0.91 lakh) and ITR7 (0.15 lakh). Over 52% of these ITRs are filed using the online ITR form on the portal and the balance are uploaded using the ITR created from the offline software utilities.

The process of e-verification through Aadhaar OTP and other methods is important for the Department to commence processing of the ITR and to issue refunds, if any. It is encouraging to note that 2.69 crore returns have been e-verified, out of which more than 2.28 crore are through Aadhaar based OTP.

In November, 48% of the verified ITRs 1, 2 and 4 have been processed on the same day. Of the verified ITRs more than 2.11 crore ITRs have been processed and over 82.80 lakh refunds for AY 2021-22 have been issued. Taxpayers are urged to ensure that the bank account selected for credit of refund must have their PAN number linked at the bank to avoid refund failures.

Overall 8.33 lakh DSCs have been registered. In the simplified process of DSC registration any individual has to register his DSC only once and can use it across any entity where the individual is a partner, director etc without having to re-register again against each entity or role.

Over 34.01 lakh Statutory Forms have been submitted including 15.11 lakh TDS statements, 1.56 lakh Form 10A for registration of Trusts/institutions, 3.29 lakh Form 10E for arrears of salary, 49,295 Form 35 pertaining to filing of Appeal and 35,342 DTVSV Form 4 till 3rd December, 2021.  Over 7.81 lakh 15CA and more than 1.82 lakh 15CB forms have been filed. More than 29.54 lakh e-PANs have been allotted online free of cost. The Legal Heir functionality has been enabled for registrations and compliance

The Department has been issuing reminders to taxpayers through emails, SMS and media campaigns encouraging taxpayers to file their Income Tax Returns without further delay.

All taxpayers who are yet to file their Income Tax returns for AY 2021-22 are requested to file their returns at the earliest to avoid last minute rush.

ऑनलाइन विवाद समाधान (ओडीआर) एक प्रभावी, सुविधाजनक और कुशल प्रक्रिया है (Press Release 03 Dec 2021)

भारत में न्याय प्रशासन में देरी का इतिहास रहा है और कोविड-19 महामारी ने स्थिति को और भी खराब कर दिया है। सुप्रीम कोर्ट ने मामलों को ऑनलाइन दर्ज करने और सुनवाई की अनुमति दी है। लेकिन कोई भी इस तथ्य को अनदेखा नहीं कर सकता है कि न्यायपालिका पहले से ही बहुत अधिक मामलों से भरी हुई है। अदालतों पर दबाव कम करने के लिए एक तात्कालिक और कुशल समाधान की आवश्यकता है और इसका हल ऑनलाइन विवाद समाधान या ओडीआर के माध्यम से हो सकता है।

ऑनलाइन विवाद समाधान या ओडीआर तकनीकी और वैकल्पिक विवाद समाधान (एडीआर) तरीकों को मिलाकर अदालतों के बाहर विवादों को निपटाने की एक प्रक्रिया है। ओडीआर उन विवादों को कवर करता है जो इंटरनेट पर साइबरस्पेस में शुरू किए गए हैं, लेकिन इसके स्रोत बाहर के हैं यानी ऑफ़लाइन। मूलतः विभिन्न प्रकार के विवादों के लिए अदालत में जाने के विकल्प के रूप में मध्यस्थता का इरादा था, लेकिन समय के साथ यह विधि स्वयं जटिल और महंगी हो गई।

ओडीआर कई कंपनियों के लिए विवादों को ऑनलाइन हल करने के लिए तेज़, पारदर्शी और सुलभ विकल्प देता है। विशेष रूप से जिनके पास उच्च मात्रा और कम मूल्य के मामले हैं। पिछले आधे दशक में भारत में ऑनलाइन लेनदेन काफी बढ़ा है, ऐसे में इन विवादों को हल करने के लिए ओडीआर को स्वीकार करने के अलावा और कोई अन्य स्थिति अधिक सुविधाजनक नहीं होगी। ऐसे में एक तेज और निष्पक्ष विवाद समाधान प्रणाली को लागू करना होगा।

भारत में ओडीआर की परिकल्पना अपनी प्रारंभिक अवस्था में है। नीति आयोग ने इसे आगे बढ़ाने के लिए एक उच्च स्तरीय समिति का गठन किया था और कमिटी ने 29 नवंबर 2021 को जारी रिपोर्ट में अन्य बातों के साथ साथ भारत में ओडीआर को मुख्यधारा में लाने के लिए ठीक माना है क्योंकि प्रभावी लागत, सुविधाजनक, कुशल प्रक्रिया के रूप में इसे पार्टियों की विशिष्ट आवश्यकताओं के लिए अनुकूल माना गया है। कानून और न्याय मंत्रालय यह सुनिश्चित करने के लिए सक्रिय कदम उठा रहा है कि नीति आयोग द्वारा राज्य स्तरीय पहलों को उचित समर्थन दिया जाए। इस संबंध में सरकार ऑनलाइन विवाद प्रबंधन प्लेटफॉर्मों को उचित समर्थन दे रहा है।