Thursday, August 30, 2012


Q.1. What is Information?

Information is any material in any form. It includes records, documents, memos, e-mails, opinions, advices, press releases, circulars, orders, logbooks, contracts, reports, papers, samples, models, data material held in any electronic form. It also includes information relating to any private body which can be accessed by the public authority under any law for the time being in force.

Q.2 What is a Public Authority?

A "public authority" is any authority or body or institution of self government established or constituted by or under the Constitution; or by any other law made by the Parliament or a State Legislature; or by notification issued or order made by the Central Government or a State Government. The bodies owned, controlled or substantially financed by the Central Government or a State Government and non-Government organisations substantially financed by the Central Government or a State Government also fall within the definition of public authority. The financing of the body or the NGO by the Government may be direct or indirect.

Q.3 What is a Public Information Officer?

Public authorities have designated some of its officers as Public Information Officer. They are responsible to give information to a person who seeks information under the RTI Act.

Q.4 What is an Assistant Public Information Officer?

These are the officers at sub-divisional level to whom a person can give his RTI application or appeal. These officers send the application or appeal to the Public Information Officer of the public authority or the concerned appellate authority. An Assistant Public Information Officer is not responsible to supply the information. The Assistant Public Information Officers appointed by the Department of Posts in various post offices are working as Assistant Public 2 Information Officers for all the public authorities under the Government of India.

Q.5. What is the Fee for Seeking Information from Central Government Public Authorities?

A person who desires to seek some information from a Central Government Public Authority is required to send, along with the application, a demand draft or a banker's cheque or an Indian Postal Order of Rs.10/- (Rupees ten), payable to the Accounts Officer of the public authority as fee prescribed for seeking information. The payment of fee can also be made by way of cash to the Accounts Officer of the public authority or to the Assistant Public Information Officer against proper receipt. However, the RTI Fee and the mode of payment may vary as under Section 27 and Section 28, of the RTI Act, 2005 the appropriate Government and the competent authority, respectively, bynotification in the Official Gazette, make rules to carry out the provisions of this Act.

Q.6. What is the Fee for the BPL applicant for Seeking Information?

If the applicant belongs to below poverty line (BPL) category, he is not required to pay any fee. However, he should submit a proof in support of his claim to belong to the below poverty line.

Q.7. Is there any specific Format of Application?

There is no prescribed format of application for seeking information. The application can be made on plain paper. The application should, however, have the name and complete postal address of the applicant.

Q.8. Is it required to give any reason for seeking information?

The information seeker is not required to give reasons for seeking information.

Q.9. Is there any provision for exemption from Disclosure of Information?

Sub-section (1) of section 8 and section 9 of the Act enumerate the types of information which is exempt from disclosure. Sub-section (2) of section 8, however, provides that information exempted under sub-section 3 (1) or exempted under the Official Secrets Act, 1923 can be disclosed if public interest in disclosure overweighs the harm to the protected interest.

Q.10. Is there any assistance available to the Applicant for filing RTI application?

If a person is unable to make a request in writing, he may seek the help of the Public Information Officer to write his application and the Public Information Officer should render him reasonable assistance. Where a decision is taken to give access to a sensorily disabled person to any document, the Public Information Officer, shall provide such assistance to the person as may be appropriate for inspection.

Q.11. What is the Time Period for Supply of Information?

In normal course, information to an applicant shall be supplied within 30 days from the receipt ofapplication by the public authority. If information sought concerns the life or liberty of a person, it shall be supplied within 48 hours. In case the application is sent through the Assistant Public Information Officer or it is sent to a wrong public authority, five days shall be added to the period of thirty days or 48 hours, as the case may be.

Q.12. Is there any provision of Appeal under the RTI Act?

If an applicant is not supplied information within the prescribed time of thirty days or 48 hours, as the case may be, or is not satisfied with the information furnished to him, he may prefer an appeal to the first appellate authority who is an officer senior in rank to the Public Information Officer. Such an appeal, should be filed within a period of thirty days from the date on which the limit of 30 days of supply of information is expired or from the date on which the information or decision of the Public Information Officer is received. The appellate authority of the public authority shall dispose of the appeal within a period of thirty days or in exceptional cases within 45 days of the receipt of the appeal.

Q.13. Is there any scope for second appeal under the RTI Act?

If the first appellate authority fails to pass an order on the appeal within the prescribed period or if the appellant is not satisfied with the order of the first appellate authority, he may prefer a second appeal with the Central Information Commission within ninety days from the date on which the decision should have been made by the first appellate authority or was actually received by the appellant.

Q.14. Whether Complaints can be made under this Act? If yes, under what conditions?

If any person is unable to submit a request to a Public Information Officer either by reason that such an officer has not been appointed by the concerned public authority; or the Assistant Public Information Officer has refused to accept his or her application or appeal for forwarding the same to the Public Information Officer or the appellate authority, as the case may be; or he has been refused access to any information requested by him under the RTI Act; or he has not been given a response to a request for information within the time limit specified in the Act; or he has been required to pay an amount of fee which he considers unreasonable; or he believes that he has been given incomplete, misleading or false information, he can make a complaint to the Information Commission.

Q.15. What is Third Party Information?

Third party in relation to the Act means a person other than the citizen who has made request for information. The definition of third party includes a public authority other than the public authority to whom the request has been made.

Q.16. What is the Method of Seeking Information?

A citizen who desires to obtain any information under the Act, should make an application to the Public Information Officer of the concerned public authority in writing in English or Hindi or in the official language of the area in which the application is made. The application should be precise and specific. He should make payment of application fee at the time of submitting the application as prescribed in the Fee Rules.

Q.17. Is there any organization(s) exempt from providing information under RTI Act?

Yes, certain intelligence and security organisations specified in the Second Schedule, are exempted from providing information excepting the information pertaining to the allegations of corruption and human rights violations.

Source : DOPT

Income Tax Dept announced Mascot Design Contest

Income Tax Department invites all artists and designers, both professionals and amateurs, to develop a Mascot to be used in all advertising and communications of the Department. Make sure that the Mascot you develop captures the vision and values of the Income Tax Department and exhibits a definite brand recall value. The Mascot should be captivating and inspiring, particularly to the young and future taxpayers. Don't miss this rare opportunity of exercising your creativity and bagging a cash reward of Rs. 1, 00,000/-.

  • The Mascot should visually unify the vision and values that Income Tax Department wants to promote,     such as:
  • Payment of tax as a value norm in the society and a core duty of every citizen.
  • Payment of tax as a contribution of citizen in Nation building and ensuring a better future for coming generations.
  • Depiction of Income Tax Department as an enforcement agency as well as a facilitator for voluntary tax compliance
  • Depiction of Income Tax Department as a friend to every honest taxpayer.
  • The design must be original, visually appealing and distinct. It must be easily adaptable to various means     of communications.
  • Mascot can be sent in any pose, however, design in front, back and side views with colour schemes are     preferred. Use different sheet of A4 size paper for different posture.
  • Design along with suggestions like size, pedestal details is welcome.
  • A brief concept note in support of the design may also be provided.
  • More than one design can be sent, however, each design must be sent separately, as a separate entry.
  • Entry can be sent in two ways:
    1. By Post
  • Send your entry on an A4 size paper in an envelope superscribed as "Mascot Design for Income Tax Department" by ordinary post to Post Box No. 6005, New Delhi-110001.
  • Every entry must carry the entrant's name, address, phone number, e-mail address on front or back of the 'Mascot Design' in BLOCK LETTERS.
    2. By Email
  • Entry in high resolution JPEG format can be sent by email to
  • The subject of the email must mention "Mascot Design for Income Tax Department" and the e-mail must contain the entrant's name, address and phone number.
  • Every entry must be sent along with the "Submission Form" which can be downloaded from the website by clicking the link "Download Submission Form". Any entry without     "Submission Form" shall be rejected.
  • There is no entry fee for the contest.
  • This contest is open to Indian citizens only. Both amateurs and professionals can participate.
  • Income Tax Department will not be responsible for any damage or loss in transit.
  • No entry will be returned and all entries will remain the property of the Income Tax Department.
  • No digital manipulation/tampering of an original design will be accepted.
  • Entries conforming to given specifications will only be accepted.
  • Employees and family members of the executing agency and Income Tax Department are not eligible to     participate in this competition.
  • Entries received after the last date will not be accepted.
  • The decision of the Selection Committee appointed by the Income Tax Department will be final and no     questions or objections will be entertained.
  • Prize will be given only after the receipt of the original award winning Mascot design and the winning     participant will be informed by the Income Tax Department.
  • No payment other than the prize money will be made to the winning contestant.
  • The Income Tax Department will retain the right to use the winning Mascot in any manner it deems to fit.     The winner shall have no right to claim or share any gain, financial or otherwise, arising out of the Mascot.
  • Income Tax Department reserves the right to change or alter the terms and conditions or to withdraw the     contest whenever it desires.

[Diplomacy] Syrian Unrest explained

  1. What is the difference between Shia and Sunni Muslims?
  2. Syria
  3. President Assad Family
  4. Syrian Unrest
  5. Who supports Assad and why?
  6. Who is against Assad and why?
  7. Reaction of the world
  8. Kofi Annan peace plan for Syria
  9. Houla massacre
  10. UN General Assembly
  11. India's problem
At the heart of most Political unrests in Middle

  1. Organization of Islamic Cooperation (OIC)
  2. Why is it in News?
  3. Two main outcomes of OIC summit
  4. On Rohingyas
  5. On Syrian Unrest
  6. The pot calling the kettle black
  7. Why India is not a member of OIC?
  8. India and OIC: Problem area
  9. Jammu and Kashmir = Free country

Organization of Islamic Cooperation (OIC)


Guest Article by Varoon Bakshi.
  1. Lord's Resistance Army
  2. Timeline
  3. Joseph Koni and his atrocities
  4. Kony 2012 – Viral Campaign on Youtube

Lord's Resistance Army

The Lord's Resistance Army is a rebel group led by leader Joseph Kony. The group originated in Northern Uganda as a movement to fight for the rights of

Bio Fertilizers & Green Manure: Meaning, use, advantages, disadvantages”

For GS (Mains) Paper II.
  1. Biofertilizers
    1. Examples of BioFertilizers:  
    2. Pros and Cons
  2. Green Manure
    1. Examples of Green Manure
    2. Pros and Cons of Green Manure?
    3. Advantages
    4. Disadvantage


a substance which contains living microorganisms when applied to seed, plant surfaces, or soil, it promotes growth by

Source: mrunal

Tuesday, August 28, 2012

Invitation to a Talk on "Saving Assam from Demographic Invasion"

Social Cause

(Regd. Society No. 614/2003)



Pragna Bharati

Andhra Pradesh


Cordially invite you and your friends to


a Talk on

Saving Assam from Demographic Invasion



 Sri Sarbananda SonowaL*

Former MP from Dibrugarh Constituency, Assam



Date & Time:

30th August, 2012 (Thursday) at 6:00 pm



Sundaraiah Vignana Kendram, Baghlingampally,

Near Narayanguda, Hyderabad.



All are welcome.


*Sri Sarbananda Sonowal is a leading political and social worker from Assam. A relentless crusader against Bangladeshi infiltration into Assam, he carried the issue up to the Supreme Court which then struck down the Illegal Migrants (Determination by Tribunals) Act, 1983 as unconstitutional and termed Bangladeshi infiltration an "external aggression." For this achievement, the All Assam Students Union honoured him with the title "Jatiya Nayak." A responsible & dutiful MLA and MP with law and journalism qualifications, he was recognised as "Shreshtha Axomia" (2007) and "Best Politician of Assam" (2005) by the Media. An active student leader, he had been President of the All Assam Students' Union; and Chairman of the North East Students Organisation - an umbrella student organisation of all the seven states of North East. A bachelor, Sarbananda Sonowal is currently a National Executive Member of the Bharatiya Janata Party. For further details,


Dr Somaraju Suseela        

President, Social Cause    


Dr. T. Hanuman Chowdary       

Chairman, Pragna Bharati   


May we solicit the favour of circulating this invitation to your friends in Hyderabad?


If you are on Facebook, you may kindly confirm your participation at


You are also welcome to 'LIKE'' Social Cause page on Facebook at 

and be in touch with Social Cause


Visit us at:   



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for 'Social Cause'


Mob: 9885908804



Monday, August 27, 2012

Realising one’s mistakes

We all make mistakes, don't we?  Well, the only difference is when a child makes a mistake; we overlook it knowing that through their mistake they eventually learn. However, when an adult makes a mistake we tend to get hard on them.  I believe that, if we have freedom to make choices then we should have the choice to make mistakes too.  It is due to the mistakes that we often commit that  we learn to be wiser and understand things better because , every single mistake is a blessing in disguise and there are actually untold blessings hidden within every mistake.

 Also, sometimes when we commit a mistake, we blame it on others just because we want to get out of the situation.  We do it normally when we are stopped by the police for speeding, reckless driving or any like reason.

Instead of taking responsibility, we blame the police for hiding in the bushes on the highway or around a bend. The mistake was ours as we were the ones who chose to speed. Furthermore, when we blame others for our mistakes, we never learn from our mistakes and hence make the same mistake over and over again.

We are all human and we shall always make mistakes but we need to take corrective steps to learn from our mistakes.  No matter how big the mistake is, there is always something to be grateful for. Maybe, we trusted and put our blind faith in a person and this person proved us wrong.

When we learn from our mistakes we then become better equipped when a similar challenge or situation comes along our way.

It is said that an example of a historical figure that used the errors and successes of others to build his own career is Napoleon Bonaparte. He learned all he knew about war from books, so much so, that, the first time he went to the battle field as a commander he won, though facing a dangerous enemy.

 In this case, Napoleon relied on the failures and successes of his ancestors to perfect his own skill. I believe that scientific discoveries are all examples of people learning from mistakes. Likewise, Thomas Edison did not invent the light bulb by following a plan straight from beginning to end. Instead he tried different experiments based on what he knew. Sometimes, these experiments failed. But he did not quit; he learned what he did wrong and tried something different the next time.

Whether it is ourselves who err or others let's see our mistakes as an opportunity to learn from the situation. "Learning starts with failure; the first failure is the beginning of education."

Friday, August 24, 2012

Inter Cadre Transfer of All India Service Officers to third cadre on the ground of marriage

Inter Cadre Transfer of All India Service Officers to third cadre on the ground of marriage -Clarification in Policy


Government of India

Ministry of Personnel, Public Grievances and Pensions

Department of Personnel and Training.

New Delhi, North Block,

Dated 22nd August 2012


The Chief Secretary All states /UTS

Sub: Inter Cadre Transfer of All India Service Officers to third cadre on the ground of marriage -Clarification in Policy – regarding.


I am directed to refer to this Department's letter no. 13017/16/2003-AIS-I dated 18.1.2008 on the subject cited above, which provides as under: -


"In cases of inter-cadre transfer of officers on ground of 'marriage', the couple should normally be transferred to one of the two Cadres on which they are borne. In case of refusal of both Cadres to accept the officers, in the first instance, the matter should be taken up formally a second time with both the cadres. In cases of continued refusal of both the cadres to accept the officers on grounds that are deemed by the Central Government to be genuine and satisfactory, the couple shall be transferred to one of the deficit cadres with concurrence of the State Government concerned. The matter shall be revisited after the category of deficit cadres ceases to exist."

2. The issue has been further examined and in the above context it is clarified that deficit cadre is one where there is a maximum percentage of shortfall of direct recruit officers vis-à-vis the direct recruit cadre strength. Shortfall may be computed on the basis of Civil List of AIS prevailing at the time of the application for Inter-Cadre Transfer. In case of continued refusal by the cadres of the officers on which they are borne the officers would be considered for transfer to a third cadre and for this purpose Central Government will first identify three cadres, which have maximum deficit of direct recruit officers as a percentage of all the DR officers sanctioned post and then give a choice to the couple seeking transfer to a third cadre to choose one of those cadres. Thereafter, the concurrence of the concerned cadre would be taken before the couple is transferred to third cadre.

3. The above procedure for inter cadre transfer of AIS officers to third cadre on the ground of marriage would be applicable in all the cases, which are pending for consideration and also those cases which would be received in future.


Yours faithfully,



(S.S. Shukla)

Under Secretary to the Government of India

Reservation in Group ‘B’ and ‘C’ services

All establishments of the Government of India are implementing the policy of reservation in services in all Groups including Group 'B' and 'C'.

Number of Scheduled Caste (SC), Scheduled Tribe (ST), Other Backward Class (OBC) and General category candidates appointed by direct recruitment in Group 'B' and 'C' posts during the years 2008, 2009 and 2010 is given in the following table:

Group B
Group C

 This was stated by Shri V. Narayanasamy, Minister of State of Personnel, Public Grievances and Pension and Prime Minister Office in written reply to a  question by Sh. Shadi Lal Batra in the Rajya Sabha .

Thursday, August 23, 2012

Initiatives Taken to unearth and curb Black Money in India

Initiatives Taken to unearth and curb Black Money

I. The Government of India has commissioned a study on unaccounted income/wealth both inside and outside the country bringing out the nature of activities engendering money laundering and its ramifications on national security. The study is being conducted by three national institutes viz. National Council of Applied Economic Research (NCAER), National Institute of Public Finance & Policy (NIPFP) and National Institute of Financial Management (NIFM), with inputs from various ministries/departments. The study will be completed by the end of 2012.

II. A Directorate of Criminal Investigation (DCI) has been created as an attached office of the Central Board of Direct Taxes (CBDT) to track financial transactions relating to illegal/criminal activities, including illicit cross-border transactions, from the direct tax angle and bring such activities to justice. Creation of DCI is also in line with FATF recommendations to exclusively deal with tax crimes, including direct taxes.

III. CBDT is coordinating with the Election Commission of India (ECI) for controlling political expenditure and verification of affidavits filed by candidates of political parties.

IV. In order to strengthen the existing laws relating to black money, the Government constituted a Committee under the Chairman, CBDT to examine the measures to strengthen the existing legal and administrative framework to deal with the menace of generation of black money through illegal means including, inter alia,

(a)  Declaring wealth generated illegally as national asset;

(b)  Enacting/amending laws to confiscate and recover such assets; and

(c)  Providing for exemplary punishment against its perpetrators.

The Committee submitted its report to the Government on 29th March 2012. The report has been sent to different Ministries/Organisations and State Governments for necessary action.

V. Information received under DTAA – Information from Germany & France has been investigated. Tax evasion of more than Rs. 600 crore detected and taxes of Rs. 200 crore has already been realized. Prosecution proceedings have been launched in 17 cases pertaining to LGT Bank accounts. Assessment proceedings have been initiated in cases relating to HSBC accounts. Further information from outside the country is awaited in several cases. Information received from different countries under the automatic exchange of information arrangement is appropriately utilized for the purpose of investigation and assessment.

VI. Search & Seizure, Surveys – In the last three financial years, the Investigation wing of the CBDT has detected undisclosed income of over Rs. 32,000 crore besides seizing undisclosed assets valued at over Rs. 2,600 crore. The Income Tax Department (ITD) has further detected undisclosed income of Rs. 17,325 crore in surveys conducted at business premises.

VII. Tax Prosecutions – Out of 1,548 prosecution cases disposed of during the last three financial years, the ITD has obtained conviction in 97 cases besides fiscal compounding in 771 cases of admitted tax evasion, leading to a success rate of 56.1 percent.

Beside above, the Government has also taken the following steps to deal with the problem of Black Money under a five pronged strategy in last 3 years:

1. Creating an appropriate Legislative Framework

In 2009, we had 78 Double Taxation Avoidance Agreements (DTAAs) in force. 75 of these DTAAs did not have specific provisions for exchange of banking information and information without domesticinterest. Renegotiation of these DTAAs was started to broaden the scope of Article concerning Exchange of Information. Till date we have completed renegotiation in 29 cases; and renegotiation in remaining cases are under progress. In addition we have finalised negotiation of 19 new DTAAs and 17 new Tax Information Exchange Agreements (TIEAs). It may be clarified that as on today we have 84 DTAAs. TIEAs are concluded with countries with which we do not want to have DTAAs at this stage. Further, FM has approved negotiations for TIEAs with 25 countries/jurisdictions on 31st December, 2011. Hence, as on date, we have completed negotiation with 65 countries/jurisdictions (29 existing DTAA, 19 new DTAAs and 17 TIEAs). 33 treaties (21 DTAAs/ 12 TIEAs) have been signed.

In addition to DTAAs and TIEAs, the Government of India has also signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters on 26 January 2012. These Multilateral Conventions have been ratified which contain provisions for automatic exchange of information, exchange of past information and assistance in collection of tax claims. This has come into force on 1st June, 2012.

NOTE: Status of DTAAs/TIEAs negotiations as on 1st August 2012 is given at the end as Annexure-I.

  •  Enacted legislation incorporating counter measure against non-cooperative jurisdiction (Section 94 A in Finance Act 2011).

  •  PMLA was amended on 01.06.2009 to increase list of scheduled offenses.

  •  Commissioned study to estimate quantum of Black Money both inside and outside the country in March, 2011.

  •  30 of our existing 84 DTAA also contain article for assistance in collection of taxes including taking measures of conservancy. Government is trying to have this Article in other treaties as well.

2. Setting-up institutions to deal with illicit funds:

  •  8 more Income Tax Overseas Units are being set-up (In addition to existing two overseas units). Proposal has been sent to MEA for setting up 14 more such units.

  •  Computerized Exchange of Information unit (EOI Unit) has been set up.

  •  Directorate of criminal investigations has been set up.

3. Developing systems for implementation:

  •  New policy for deployment of manpower to Directorate of Transfer Pricing and International Taxation is implemented.

  •  Manpower of FT&TR Division is doubled.

  •  Directorate of Enforcement is strengthened by creating additional posts.

4. Imparting skills to the manpower for effective action:

  •  More than 100 officers were imparted specialized training abroad in field of International Taxation and Transfer Pricing in F.Y. 2010-11 and 2011-12.

  •  High level international seminar on transfer pricing was held in India in month of June 2011.

5. Joining the Global crusade against Black Money:

  •  Issues of tax evasion, end of banking secrecy, past banking information, automatic Exchange of Information have been raised by India in various G 20 meetings like in London, Paris, Washington, Cannes, etc.

  •  India is playing a key role in Global Forum on Transfer Pricing and Exchange of Information for tax purpose as Vice Chairman of Peer Review Group.

  •  In June 2010 India became the 34th member of Financial Action Task Force, responsible for enforcement of anti-money laundering (AML) and combating financing of terrorism (CFT) regime. In December 2010 it became 9th member of Eurasia group. India has also jointed Task Force on financial integrity and Economic Development.

  •  India is actively participating in policy groups of OECD and UN on Exchange of Information, International Taxation and Transfer Pricing as observer and member respectively.

  •  ITD Global Conference was held in India in the month of December, 2011 to discuss ways to address growing inequality due to tax evasion and generation of black money.

Result Achieved:

(a)  Huge network of amended DTAA (84) and TIEA with tax havens (9).

(b)  Specific requests made by tax authorities have increased significantly.

(c)  More than 12,500 pieces of Information regarding details of asset and payments received by Indian citizen in several countries have been obtained which are now under different stages of processing and investigation.

(d)  30,765 pieces of domestic information about suspicious transactions has been obtained by FIU which are under investigation by respective agencies.

(e)  Directorate of Transfer Pricing has detected mispricing of Rs. 67,768 crore in last financial year and in the current financial year (Rs 43,531 crore in F.Y. 2011-12). This has prevented shifting of equivalent profit out of the country.

(f)  Directorate of International Taxation has collected taxes of Rs. 48,951 crore from cross broader transactions in last two financial years.

(g)  Investigation wing of CBDT has detected concealed income of Rs. 19,938 crore in last two financial years. Focused searches have been conducted in a number of cases in the current year on the basis of information received from foreign jurisdictions under the provisions of Double Taxation Avoidance Agreements.

(h)  Under the EOI Article of DTAA with France, India has received information regarding Indians having bank accounts in this financial year. In 219 cases, the department has detected undisclosed income totalling Rs 565 crore and taxes amounting to Rs 181 crore has already been realized so far.

6. Appraisal of Indian Efforts by International Organizations:

(a)  Mr. Jeffrey Owens, head CTPA, OECD said on 12th December, 2011 that India has made remarkable progress in tackling the issues of tax evasion and illicit money in the last two years by negotiating TIEAs and it should be patient to see their effective implementation. He added that India is playing a major role in G20 deliberations for combating tax evasion, black money and money laundering, which are all correlated, and for better cooperation in tax information exchange. It is also urging other countries to share past information, which is a technical and legal issue.

(b)  Mr. Pascal saint Amans, Head of the Global Forum on Tax Transparency, In December, 2011, rated India among the first three, if not the first, in terms of promoting the global standards on transparency, fighting tax evasion and having the international community lining up.

(c)  Global Financial Integrity supported India's stand in G20 Summit in Cannes in November, 2011, on Automatic Exchange of Information becoming part of International Standards.

(d)  The Task Force on Financial Integrity and Economic Development in a statement dated 17th October, 2011 stated that India is playing a major role in the global crusade against tax crimes and is rapidly expanding its tax agreement network.

7. Amendments made through the Finance Act, 2012 to deal with the Menace of Black Money:

Some of the amendments made through the Finance Act, 2012 to deal with the menace of Black Money and to deter the generation and use of unaccounted money are summarized as under:

(a)  Introduction of General Anti Avoidance Rules to counter Aggressive Tax Avoidance Schemes.

(b)  Introduction of compulsory reporting requirement in case of assets held abroad.

(c)  Allowing for reopening of assessment upto 16 years in relation to assets held abroad.

(d)  Tax collection at source on purchase in cash of bullion or jewellery in certain cases.

(e)  Tax collection at source on trading in coal, lignite and iron ore.

(f)  Increasing the onus of proof on closely held companies for funds received from shareholders as well as taxing share premium in excess of fair market value.

(g)  Taxation of unexplained money, credits, investments, expenditures etc., at the highest rate of 30 per cent irrespective of the slab of income.

(h)  Introduction of a reporting mechanism for assets and bank accounts in a foreign country.


Status of DTAA/TIEA negotiations as on 1st August 2012 is as follows:

1. Status of old DTAAs

No. of countries with whom DTAAs were in force in 2009 No. of countries with whom we are negotiating article allowing for exchange of banking information along with names No. of countries with whom these renegotiations are finalised and signed along with names No. of the countries with which revised agreement signed and entered into force
Total 78 (see the list attached). Out of these, 3 DTAAs already had specific provision for exchange of banking information Total 75 (In the list of 78 countries, three countries, i.e. Iceland, Tajikistan and Myanmar already have the specific provision and hence, remaining 75 countries were taken up for renegotiation Negotiation finalized: 29 Armenia, Australia, Bangladesh, Brazil, Finland, France, Indonesia, Kenya, Luxembourg, Malaysia, Malta, Morocco, Nepal, Netherlands, Norway, Poland, Romania, Singapore, Sri Lanka, South Africa, Spain, Sweden, Switzerland, Tanzania, Thailand, UK, UAE, Uzbekistan, Zambia Signed (11): Australia, Finland, Malaysia, Nepal, Netherlands, Norway, Singapore, Switzerland, Tanzania, UAE and Uzbekistan

Entered into force(5): Finland, Luxembourg, Nepal, Singapore, Switzerland

Status of New DTAAs since 2009

No. of countries with whom negotiation for new DTAAs have been completed No. of new DTAAs signed No. of new DTAAs entered into force
Total 19

Albania, Bhutan, Chile, Croatia, Colombia, Estonia, Ethiopia, Fiji Georgia, Hong Kong, Iran, Latvia, Lithuania, Mexico, Mozambique, Senegal, Taiwan, Uruguay, Venezuela


Colombia, Estonia, Ethiopia, Georgia, Mexico, Mozambique, Lithuania, Taiwan, Uruguay

Entered into force(6):

Estonia, Lithuania, Georgia, Mexico, Mozambique, Taiwan

2. Total DTAAs in force as on today

It may be clarified that as on today we have 84 DTAAs, 78 above plus six more new DTAAs (with Estonia, Georgia, Lithuania, Mexico, Mozambique and Taiwan)

3. Status of New TIEAs since 2009

No. of countries with whom negotiations for TIEAs commenced in 2009 with names No. of countries with whom TIEA negotiations are finalised along with names No. of countries with whom TIEA have been signed along with names
Total 22 (Argentina, Bahrain, Bermuda, Bahamas, British Virgin Islands, Cayman Islands, Congo, Costa Rica, Gibraltar, Guernsey, Isle of Man, Jersey, Liberia, Liechtenstein, Macau, Maldives, Marshall Islands, Monaco, Netherland Antilles, Panama, Saint Kitts & Nevis, Seychelles) Total 17 (Argentina, Bahamas, Bahrain, Bermuda, British Virgin Islands, Cayman Islands, Congo, Costa Rica, Gibraltar, Guernsey, Isle of Man, Jersey, Liberia, Macau, Marshall Islands, Monaco, Saint Kitts & Nevis) Signed (12): Argentina, Bahamas, Bahrain, Bermuda, British Virgin Islands, Cayman Islands Isle of Man, Guernsey, Jersey, Liberia, Macau and Monaco

Entered into force(9):

Bahamas, Bermuda, British Virgin Islands, Cayman Islands Isle of Man, Jersey, Guernsey Liberia and Macau

4. In 2012, negotiations for TIEAs commenced with 25 more countries/jurisdictions as under:

1.  Andorra

2.  Anguilla

3.  Antigua and Barbuda

4.  Aruba

5.  Barbados

6.  Belize

7.  Brunei Darussalam

8.  Cook Islands

9.  Curacao

10. Dominica

11. Dominican Republic

12. Faroe Islands

13. Greenland

14. Grenada

15. Honduras

16. Jamaica

17. Montserrat

18. Peru

19. Saint Lucia

20. Saint Vincent and the Grenadines

21. Samoa

22. San Marino

23. Saint Maarten

24. Turks and Caicos

25. Vanuatu

5. In addition to DTAAs and TIEAs, the Government of India has also signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters on 26 January 2012 which has come into effect on 1st June, 2012.

6. List of DTAA countries as on 2009 (78)

Sr. No. Country with which India has DTAA Whether under renegotiation
1.Armenia Yes
2.Australia Yes
3.Austria Yes
4.Bangladesh Yes
5.Belarus Yes
6.Belgium Yes
7.Botswana Yes
8.Brazil Yes
9.Bulgaria Yes
10.Canada Yes
11.China Yes
12.Cyprus Yes
13.Czech Republic Yes
14.Denmark Yes
15.Egypt Yes
16.Finland Yes
17.France Yes
18.Germany Yes
19.Greece Yes
20.Hungary Yes
21.Iceland Already have provision for exchange of banking information
22.Indonesia Yes
23.Ireland Yes
24.Israel Yes
25.Italy Yes
26.Japan Yes
27.Jordon Yes
28.Kazakstan Yes
29.Kenya Yes,
30.Korea Yes
31.Kuwait Yes
32.Kyrgyz Republic Yes
33.Libya Yes
34.Luxembourg Yes
35.Malaysia Yes
36.Malta Yes
37.Mauritius Yes
38.Mongolia Yes
39.Montenegro Yes
40.Morocco Yes
41.Myanmar Already have provision for exchange of banking information
42.Namibia Yes
43.Nepal Yes
44.Netherlands Yes
45.New Zealand Yes
46.Norway Yes
47.Oman Yes
48.Philippines Yes
49.Poland Yes
50.Portuguese Republic Yes
51.Qatar Yes
52.Romania Yes
53.Russia Yes
54.Saudi Arabia Yes
55.Serbia Yes
56.Singapore Yes
57.Slovenia Yes
58.South Africa Yes
59.Spain Yes
60.Sri Lanka Yes
61.Sudan Yes
62.Sweden Yes
63.Swiss Confederation Yes
64.Syria Yes
65.Tajikistan Already have provision for exchange of banking information
66.Tanzania Yes
67.Thailand Yes
68.Trinidad and Tobago Yes
69.Turkey Yes
70.Turkmenistan Yes
71.UAE Yes
72.Uganda Yes
73.UK Yes
74.Ukraine Yes
75.USA Yes
76.Uzbekistan Yes
77.Vietnam Yes
78.Zambia Yes

Note 1: The three countries, i.e. Iceland, Tajikistan and Myanmar already have the specific provision and hence, remaining 75 countries were taken up for renegotiation.

(Source: Press Release, dated 10-8-2012 issued by Income Tax Department)