Posting Policy for Income-tax Overseas Units
1.1 Criteria for Selection
Eligibility criteria:
To be eligible to apply for ITOUs the officer must satisfy the following eligibility criteria:
1. He must belong to Indian Revenue service (IT);
2. He must be cleared from vigilance angle;
3. At the time of application, he should not be debarred by DoPT for foreign training/deputation abroad. After the expiry of period of debarment, the officer shall be eligible to apply;
4. He should belong to such batches of IRS (IT) and have sufficient service as the Evaluation Committee may decide with respect to specific income tax overseas unit, keeping, in mind the seniority of the officers of Indian Foreign service at the mission in which such income tax overseas unit is located;
5. He shall have at least one year work experience in Foreign Tax & Tax Research Division of CBDT or at least two years work experience in the Directorate of international Taxation/transfer pricing of the income tax Department.
6. His APARs for the last five years should be either "outstanding" or "very good"
(b) Selection criteria:
1. Each applicant who fulfils the eligibility criteria shall be evaluated by the Evaluation committee on the maximum marks of 50. The Candidates shortlisted by the Evaluation committee will be interviewed by the interviewing committee on the maximum marks of 10. The final selection shall be based on the total marks out of 60.
2. The Evaluation Committee shall award 25 marks on the basis of APARs of the last 5 years (Maximum 5 marks for each year.) For years where APAR does not contain numerical grading, 5 marks shall be awarded to “outstanding " and 4 marks for“very good". For years where APARs contain numerical grading, the numerical grading (out of 10) shall be divided by two to arrive at the marks for each year. If during this period of five years, APAR is not written by the reporting officer (under which the applicant has worked for more than 3 months in a year) or where there is NRC for any, year, the APAR for the year immediately prior to five years may be considered.
3. The Evaluation committee shall award remaining 25 marks on the basis of relevant experience for five years of his career chosen by the applicant (5 marks for each year). The relevant experience will be as under:
- Work experience in FT&TR division of CBDT
- Work experience in the directorate of international Taxation/transfer pricing of the income tax department.
- Study/ research in the area of international taxation and transfer pricing.
- Work experience of foreign deputation relevant to international taxation in some international organization or in another country.
- Work experience in investigation division/central circle of the income tax international organization or in another country.
- Work experience of deputation to Enforcement Directorate/FlU of department of Revenue.
1.2 Procedure of Selection:
(i) The application for the vacant posts shall be invited by the JS(FT&TR-1)
(ii) The applicant shall apply to JS(FT&TR-1) through proper channel in the prescribed preformed along with an advance copy.
(iii) The Evaluation Committee shall consist of JS(FT&TR-1), DGIT (Intl. Tax) and DG (HRD). Director (FT&TR-1) shall be the secretariat to the Evaluation Committee. The Evaluation Committee shall call for the APARs and vigilance clearance of all the applicants. The Evaluation Committee shall award the marks and shortlist candidates on the basis of marks so awarded, All candidates who secure minimum of 30 marks out of 50 shall be shortlisted for interview.
(iv) In case sufficient numbers of applicants are not eligible for short listing, the legibility criteria at serial no (v)(relating to minimum work experience in FT&TR Division or International taxation/transfer pricing directorate) may be relaxed with the approval of the Finance Minister.
(v) JS(FT&TR-1) shall send the list of shortlisted candidates alongwith the chart showing marks obtained by them as well as minutes of the proceeding of Evaluation Committee to all the members of Interviewing Committee.
(vi) The Interviewing Committee shall consist of Chairman, CBDT, Member (P&V),Member (Inv.), JS(FT&TR-1) and JS(FT&TR-II). JS(FT&TR-1) will also be the secretary to Interviewing Committee.
(vii) The Interviewing Committee shall interview the shortlisted candidates and award the marks out of 10 to arrive at the final marks of each candidate. On the basis of these marks, a panel of names would be recommended for each ITOU by the Interviewing Committee for the approval of the Finance Minister.
(viii) After obtaining the approval of the Finance Minister, the panel shall be forwarded to MEA for the concurrence followed by reference to ACC for final approval.