280
vuqnku la[;k 42 & izR;{k dj
GRANT No. 42–DIRECT TAXES
dqy vuqnku ;k fofu;ksx okLrfod O;;
cpr&
Total grant
Actual
Saving–
or
expenditure
appropriation
¼gtkj #i;ksa esa½
(In thousands of rupees)
jktLo%
Revenue:
izHkkfjr&
Charged–
2,00
. .
–2,00
o"kZ ds nkSjku vH;fiZr jkf'k
Amount surrendered during the year
2,00
Lohرr&
Voted–
2883,98,00
2725,85,09 –158,12,91
o"kZ ds nkSjku vH;fiZr jkf'k
Amount surrendered during the year
95,44,60
iwathxr%
Capital:
Lohرr&
Voted–
618,00,00
9,29,83 –608,70,17
o"kZ ds nkSjku vH;fiZr jkf'k
Amount surrendered during the year
608,28,91
Notes and comments
1. In the charged portion of the revenue
section of the grant, appropriation of Rs.2.00
lakhs remained wholly unutilised in one case
under Major Head “2020” – “Collection of Taxes
on Income and Expenditure” and was eventually
surrendered.
2. In the voted portion of the revenue section
of the grant, savings/excess occurred under the
following major head:-
¼yk[k #i;ksa esa½
(In lakhs of rupees)
'kh"kZ
Head
eq[; 'kh"kZ ^^2020**
Major Head “2020”
vk; vkSj O;; ij djksa
Collection of Taxes on
dk laxzg.k
Income and Expenditure
ew-
O.
263740.00
254195.40
248866.08
–5329.32
iq-
R.
–9544.60
âمم¾م¥نمم›¹¹نم ہُمم‚ مŠمè‡م›
.1
â, 2.00ٌم½ محâم‚ م¦ہنممم¼ئمŠٌ ¹م‡ مطمم¼ مجشم•مہ Šٌم‡ م¶مھىم¶م‚
ہُمم‚ م¾مم2020** - ^^‚^^ أمسèممح م¾Œىم½ مطٌمم¾م¶نممجنم مŠم‡ .ء مŒممت
مم¾م¦أم¥îمâ ¹ٌم½ ٌمتم½مم½ Šم†‡ م¦أمطم¦âمŠٌ ‚م‡ **م¥ضئمطâمش مŠمâ ‡ٌمہŠم‡ ہم¹ م¾م¾ج
مم¾مط مم¾ھنم ہŠم‡ م¦أم¹نمم¾¼م‚ :م¦م¦âم‚ ٌمشƒ ہُمم‚ مضہ م¦‹م‡ىم¾ئم¹م‚
.2
/âٌم¦مقم؛ ,âٌم½ محâم‚ م¦Šًمè‡ممجش Šٌم‡ مطمم¼ مجشم•مہ Šٌم‡ م¶مھىم¶م‚
-:مم‚ىض/âأƒىض م¦أمطم¦âمŠٌ ‚م‡ أمسèممح م¾Œىم½ م¦مŒنممتنمم¶½م¶نم م¾م¾ج Šم‡م£نمم‚

281
(I)
Under “Collection Charges – Income Tax –
Commissioners and their offices” – saving of
Rs.16582.48 lakhs (against the sanctioned
provision of Rs.273451.58 lakhs) was due to non-
filling up of vacant posts, receipt of less claim of
OTA, medical reimbursement, foreign travel
expenses, requirement of less funds towards rent,
rates and taxes pending rent revision case and
economy measures.
3.(I) The above savings were partly offset by
excess under the following heads:-
(A) “Direction and Administration -
Investigation” – excess of Rs.347.00 lakhs (against
the sanctioned provision of Rs.1759.98 lakhs) was
due to implementation 6th Central Pay
Commission Report, increase in daily wage rates,
receipt of more claims of OTA, medical
reimbursement and court cases, transfer of
officers/officials and hike in office rent owing to
renewal of rent agreement.
(B) “Collection Charges – Income Tax - Zonal
Accounts Offices of Principal Chief Controller
of Accounts” – excess of Rs.248.00 lakhs (against
the sanctioned provision of Rs.3184.90 lakhs) was
due to implementation 6th Central Pay
Commission Report, receipt of more claims of
medical reimbursement and more visit of audit
parties.
(II) Under one head excess of Rs.81.43 lakhs
occurred constituting 32 percent of the sanctioned
provision.
.4
In the capital section of the grant, savings/
excess occurred under the following major heads:-
)I(
Šٌم‡م¶„ ہُمم‚ م¦‹م‡ىم¾مم‚ - ہŠم‡م¾مم‚ - ہمم¼ئم¹ م¥ضئمطâمش^^
م¦مقم؛ èمŠم‡ .ء مŒممت 16582.48 م¦أمطم¦âمŠ ‚ٌم‡ **م¾متأمم¾مŠم‡
(ٍم½ مم¶متىم¦ èمŠم‡ م¶مم£مجمئم¹ م¦Šًمè‡ممجش Šٌم‡ .ء مŒممت 273451.58)
,أم¦نمîم¹م¦نمئم¹ ممش¦Šم‡نممقنم ,ٌم§م¼ ہنمم¹ٌمم¾م½مش ,ٌم¶مم• ٌہم¼ م¶ Šٌم‡ ٍمھم¹ م¦‹م‡ہنم
م¶م£ٌممحâمش مم¾مہŠم‡نم ,ٌم¶ٌمض م¦¹مئم¹ ٌمجمھ م½Šمè ‡مم£âم؛âمش م¾م¾ج مم¨مم¾ محٌھمجنم
م½Šم† ‡متنم Šٌم‡ ٍمہŠم‡ ہُمم‚ ٍمہھ ,مم¾مہŠم‡نم Šم‡م¦ ٌم¶ٌمض م¾أم¥م¶نم مŠم‡ ٌمتم½مم½
ٌم¶ممŠ† •م‡نم م¾ممè „¹مم¦م¾مŠمŠ¹م‡نم ہُمم‚ ٌم¶ٌمض مم¦Šم‡م¾حمجممè ‚مŠم‡ ٍمم¾م£نمم¶نم
أƒىض م¥ہمŠمŠ ‡ٌم‡
).3IŠم‡م£نمم‚ م¦أمطم¦âمŠٌ ‚مâ ‡أٌممسèممح م¦مŒنممتنمم¶½م¶نم ٍم¦مقم؛ م¦‹م‡أىم¾م„¹ (
-:ؤƒمط ٌمض م¦متنمىم¦âمشم¦نمئم¹ ٌمش م¹آ Šم‡محنمâمم‚ مہم´ م¾م¾ج
347.00 - **م¥مسٌمج¶م‚ - **م¶مشممحئم¹ ہُمم‚ م¶محٌھم¶نم^^ (مŠم‡)
م¦Šًمè‡ممجش Šٌم‡ .ء مŒممت 1759.98) م¾م¾ج Šم‡م£نمم‚ مŠم‡ .ء مŒممت
أ›ٌمم¹ہنم èمŠم‡ مطٌمم¾مم‚ م¶م¦ٌمج م¾èمŠ³ٍمœŸٌ ‡ (ٍم½ مم¶متىم¦ èمŠم‡ م¶مم£مجمئم¹
ہنمم¹ٌمم¾م½مش ,ٌم¶ممŠ† •م‡نم ®نمًمج ٍم½ ٍمہھ م¶م¦ٌمج Šم‡م¶نمُھ ,ٌم¶ممŠ† •م‡نم îمطممت
Šم‡م£نممè ‚مم£âم؛âمش ٌمتم½مم½ م¾متمم¾مم¾¶ ہُمم‚ أم¦نمîم¹م¦نمئم¹ ممش¦Šم‡نممقنم ,ٌم§م¼
مم¾مہŠم‡نم ہُمم‚ م¥ہم¦âمم¶مم©ش مŠم‡ ٍمŠم‡أم½نممŠم‡/ٍمم¾ہنممŠم‡م£نمم‚ ,ٌم¶ٌمض م¦¹مئم¹ ٌمجمھ
مم¾مہŠم‡نم م¾متأمم¾مŠم‡ ٌمش ضم•مج èمŠم‡ ٌم¶ممŠ† •م‡نم م¥ہŠمè‡مم¶èممجم¶ Šٌم‡ ہمہŠم‡
مم‚ىض م¥ہمŠمŠ ‡ٌم‡ ٌم¶ٌمض ®نمًمج ٍم½
Šم‡م¨âم¾م¶نم ممŒٌمت م¾Œىم½ م¶مم£ئم¹ - ہŠم‡م¾مم‚ - ہمم¼ئم¹ م¥ضئمطâمش^^ (ممŒ)
Šم‡م£نمم‚ مŠم‡ .ء مŒممت 248.00 - **م¾متأمم¾مŠم‡ ممŒٌمت م¾èمم¨ٌمà مŠم‡
(ٍم½ مم¶متىم¦ èمŠم‡ م¶مم£مجمئم¹ م¦Šًمè‡ممجش Šٌم‡ .ء مŒممت 3184.90) م¾م¾ج
ممش¦Šم‡نممقنم ,ٌم¶ممŠ† •م‡نم îمطممت أ›ٌمم¹ہنم èمŠم‡ مطٌمم¾مم‚ م¶م¦ٌمج م¾èمŠ³ٍمœŸٌ ‡
ٍمم¾أ›نممم¹ ممèàمہم¹ ممŒٌمت ہُمم‚ ٌم¶ٌمض م¦¹مئم¹ ٌمجمھ Šم‡م£نممè ‚مم£âم؛âمش أم¦نمîم¹م¦نمئم¹
مم‚ىض م¥ہمŠمŠ ‡ٌم‡ ٌم¶ٌمض ٌہُمھ مھمم¾Š •ٌم‡
)IIŠم‡م£نمم‚ مŠم‡ .ء مŒممت 81.43 م¦أمطم¦âمŠ ‚ٌم‡ أمسèممح Šم†‡ (
مم© م¦محم¦نمئم32 ¹ مŠم‡ م¶مم£مجمئم¹ م¦Šًمè‡ممجش ٌمم• مم‚ىض م¾م¾ج
.4
م¾م¾ج Šم‡م£نممâ/‚ٌم¦مقم؛ ,âٌم½ مطمم¼ م¦مطèممîâ•مŠٌ ¹م‡ م¶مھىم¶م‚
-:مم‚ىض/âأƒىض م¦أمطم¦âمŠٌ ‚مâ ‡أٌممسèممح م¾Œىم½ م¦مŒنممتنمم¶½م¶نم

282
dqy vuqnku
okLrfod O;;
cpr&
Total
Actual
Saving–
grant
expenditure
¼yk[k #i;ksa esa½
(In lakhs of rupees)
'kh"kZ
Head
eq[; 'kh"kZ ^^4059**
Major Head “4059”
yksd fuekZ.k dk;ksZa ij
Capital Outlay on
iwathxr ifjO;;
Public Works
ew-
O.
60200.00
780.45
741.99
–38.46
iq-
R.
–59419.55
eq[; 'kh"kZ ^^4216**
Major Head “4216”
vkokl ij iwathxr ifjO;; Capital Outlay on Housing
ew-
O.
1500.00
. .
. .
. .
iq-
R.
–1500.00
(I)
Provision of Rs.1500.00 lakhs remained
wholly unutilised in one case under Major Head
“4216” – “Government Residential Buildings –
Residential Buildings for Income Tax
Employees – Acquisition of Ready built Flats” –
due to non-finalisation of proposals for purchase
of properties.
(II) Under Major Head “4059” – “Office
Buildings - Other Expenditure - Acquisition of
Ready-built Accommodation” – saving of
Rs.59458.01 lakhs (against the sanctioned
provision of Rs.60200.00 lakhs) was due to non-
finalisation of proposals for purchase of
properties.
.5
The above savings were partly offset by
an excess of Rs.87.84 lakhs under one head
constituting 88 percent of the sanctioned
provision.
)I- **4216^^ أمسèممح م¾Œىم½ م¶مم£مجمئم¹ مŠم‡ .ء مŒممت 1500.00 (
èممحم¾مضہنم †متنم Šٌمâ ‡ٌمم¾ہنمممقأم½Šم‡ ہŠم‡م¾مم‚ - م¶مجم¼ èممحم¾مضہنم èمہمŠم‡ہمش^^
âٌمم¾م§نممâ¹مش م¦أمطم¦âمŠٌ ‚م‡ **م¥ضئمطم£نمم‚ مŠمâ ‡ٌم›ُمت‹م¹ م¦أم½نمم¶نم ہمم¾ُم¦ - م¶مجم¼
م¥ہمŠمŠ ‡ٌم‡ ٌم¶مم† •ھنم م¶ م¹آ م½م¦نمâم‚ ٌمŠمâ ‡ٌممجمم¦شئمè ¹مم£âم؛âمش ھèمہمè ŒمŠم‡
مضہ م¦‹م‡ىم¾ئم¹م‚ مم¾م¦أم¥îمâ ¹ٌم½ ٌمتم½مم½ Šم†‡
)IIم¾م¾ج م¾¶م‚ - م¶مجم¼ م¾متأمم¾مŠم4059** - ^^‡^^ أمسèممح م¾Œىم½ (
59458.01 م¦أمطم¦âمŠٌ ‚م‡ **م¥ضئمطم£نمم‚ مŠم‡ ٍم›ُمت‹م¹ م¦أم½نمم¶نم ہمم¾ُم¦ -
م¶مم£مجمئم¹ م¦Šًمè‡ممجش Šٌم‡ .ء مŒممت 60200.00) م¦مقم؛ èمŠم‡ .ء مŒممت
م¹آ م½م¦نمâم‚ ٌمŠم‡ ٍممجمم¦شئمŠ ¹ٌم‡ ھèمہمè ŒمŠم‡ ٍمم¾م§نممâ¹مش (âٌم½ مم¶متىم¦ èمŠم‡
أƒىض م¥ہمŠمŠ ‡ٌم‡ ٌم¶مم† •ھنم م¶
.5
.ء مŒممت 87.84 م¦أمطم¦âمŠ ‚ٌم‡ أمسèممح Šم†‡ ٍم¦مقم؛ م¦‹م‡أىم¾م„¹
ہُمم‚ ؤƒمط ٌمض م¦متنمىم¦âمشم¦نمئم¹ ٌمش م¹آ Šم‡محنمâمم‚ مہم´ م¾م¾ج Šم‡م£نممŠ ‚ٌم‡
èâمم© م¦محم¦نمئم88 ¹ مŠم‡ م¶مم£مجمئم¹ م¦Šًمè‡ممجش ضم¾