-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
0
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
1
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
2
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
3
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.
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
4
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
5
Standard Operating Procedure
For
Administrative Matters
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
6
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
7
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
8
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).
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
9
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.
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
10
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)
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
11
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)
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
12
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.
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
13
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
14
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.
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
15
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
16
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
17
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
18
4.3 Annexure: DG NADTs Office Order No. 1373 dated 24.06.10
Regarding Training Allowances
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
19
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
20
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
21
Standard Operating Procedure
For
Financial Matters
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
22
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.
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
23
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
24
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 !
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
25
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
26
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.
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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.
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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.
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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.
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
32
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
33
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
34
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
35
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
36
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
37
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
38
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
39
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
40
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
41
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
42
16.2 Annexure 3 Office Memorandum No. 13024/2/2008-Trg-I dated
03.03.2009
Regarding Honorarium for Guest Faculty
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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)
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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)
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
54
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
55
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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.
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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,
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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.
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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
-
Standard Operating Procedure for RTIs for Administrative
&Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a
decade, plant trees; when planning for life, train and educate
people. Chinese Proverb
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
9968311859 [email protected]
O/o Addl. Director Academics
4. Mr. Rajinder Singh, Addl. Director
DTRTI, Chandigarh
5079791
Fax 2648412
9815773113 [email protected]
5. Mr. Sumer Chand, Dy. Director
DTRTI, Chandigarh
2622132
Fax 2622132
9501562985 [email protected]
6. Mr. A.K. Mehta, I.T.O
DTRTI, Chandigarh
2660695
9988457080 [email protected]
Director
DTRTI Chandigarh
ITO(HQ)
MSTU
Patiala
MSTU
Delhi
Addl Director
Academics
Dy Dir
ITO-