246
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
Lohd`r&
Voted–
ewy
Original
1305,98,00
1371,03,00
1348,47,22 –22,55,78
iwjd
Supplementary
65,05,00
o"kZ ds nkSjku vH;fiZr jkf'k Amount surrendered during the year
11,64,67
iwathxr%
Capital:
Lohd`r&
Voted–
28,00,00
4,90,05 –23,09,95
o"kZ ds nkSjku vH;fiZr jkf'k Amount surrendered during the year
20,30,34
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, the overall savings (Rs.2255.78
lakhs) constituted 35 percent of supplementary
grant of Rs.6505.00 lakhs obtained in March,
2007 and 2 percent of the total sanctioned
provision.
Savings/excess occurred under the
following major head:-
Vhdk vkSj fVIif.k;ka
1.
vuqnku ds jktLo Hkkx ds izHkkfjr va'k esa] 2.00
yk[k #- dk fofu;ksx eq[; 'kh"kZ ^^2020** & ^^vk; vkSj
O;; ij djksa dk laxzg.k** ds varxZr ,d ekeys esa
iw.kZr;k viz;qDr jgk vkSj bls varr% vH;fiZr dj fn;k
x;kA
2.
vuqnku ds jktLo Hkkx ds Lohd`r va'k esa] dqy
cprsa ¼2255.78 yk[k #-½ ekpZ] 2007 esa izkIr fd, x,
6505.00 yk[k #- ds iwjd vuqnku dk 35 izfr'kr vkSj
dqy Lohd`r izko/kku dk 2 izfr'kr FkhaA
cprsa@vf/kd O;; fuEufyf[kr eq[; 'kh"kZ ds varxZr
gqbZa@gqvk%&

247
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 ^^2020**
Major Head “2020”
vk; vkSj O;; ij djksa
Collection of Taxes on
dk laxzg.k
Income and Expenditure
ew-
O.
119432.00
iw-
S.
6505.00
124772.33
123361.13
–1411.20
iq-
R.
–1164.67
(I)
Under “Other Expenditure - Authority for
Advance Rulings” - the original provision of
Rs.143.65 lakhs was augmented to Rs.150.45
lakhs by obtaining supplementary grant of Rs.6.80
lakhs. However there was a saving of Rs.9.74
lakhs (including supplementary grant) due to less
expenditure towards payment of bills from
vendors than anticipated.
(II) Under “Collection Charges - Income Tax -
Commissioners and their offices” - the original
provision of Rs.120026.75 lakhs was augmented
to Rs.124603.65 lakhs by obtaining
supplementary grant of Rs.4576.90 lakhs which,
however, remained unutilised to the extent of
Rs.3910.69 lakhs - due to less expenditure on
Advertising and Information Technology.
3.
The above savings were partly (Rs.1544.81
lakhs) utilised for augmenting the provision by
re-appropriation as already reported to Parliament
vide Annexure-II to Supplementary Demands for
Grants under “Direction and Administration -
Research, Statistics and Publication”. Actual
excess, however, was Rs.1670.76 lakhs.
4.
In the capital section of the grant, savings
occurred under the following major heads:-
(I)
^^vU; O;; & vfxze fofu.kZ;ksa ds fy, izkf/kdkj**
ds varxZr 143.65 yk[k #- ds ewy izko/kku dks 6.80
yk[k #- dk iwjd vuqnku izkIr djds c<+kdj 150.45
yk[k #- dj fn;k x;kA rFkkfi] Øsrkvksa ds fcyksa ls laacaf/kr
vnk;xh ij izR;k'kk ls de O;; fd, tkus ds dkj.k
9.74 yk[k #- ¼iwjd vuqnku lfgr½ dh cpr gqbZA
(II)
^^laxzzg.k izHkkj & vk;dj vk;qDr vkSj muds dk;kZy;**
ds varxZr 120026.75 yk[k #- ds ewy izko/kku dks
4576.90 yk[k #- dk iwjd vuqnku izkIr djds c<+kdj
124603.65 yk[k #- dj fn;k x;k] rFkkfi] tks foKkiu
vkSj lwpuk izkS|ksfxdh ij de O;; gksus ds dkj.k 3910.69
yk[k #- dh lhek rd viz;qDr jgkA
3. mi;qZDr cprsa ^^funs'ku vkSj iz'kklu & vuqla/kku]
lkaf[;dh vkSj izdk'ku** ds varxZr iqufoZfu;ksx }kjk izko/kku
dks c<+kus ds fy, vkaf'kd :i ls ¼1544.81 yk[k #½
iz;qDr gks xbZa tSlk fd vuqnkuksa dh iwjd ekaxksa ds
vuqca/k&II }kjk laln dks igys gh lwfpr dj fn;k x;k
FkkA rFkkfi] okLrfod vf/kd O;; 1670.76 yk[k #- FkkA
4.
vuqnku ds iwathxr Hkkx esa] cprsa fuEufyf[kr eq[;
'kh"kksZa ds varxZr gqbZa%&

248
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.
1900.00
523.72
262.75
–260.97
iq-
R.
–1376.28
eq[; 'kh"kZ ^^4216**
Major Head “4216”
vkokl ij iwathxr ifjO;; Capital Outlay on Housing
ew-
O.
700.00
128.03
125.22
–2.81
iq-
R.
–571.97
(I)
Under Major Head “4059” - “Office
Buildings - Other Expenditure- Acquisition of
Ready built Accommodation” - saving of
Rs.1637.25 lakhs (against the sanctioned
provision of Rs.1900.00 lakhs); and
(II) Under Major Head “4216” - “Government
Residential Buildings - Residential Buildings for
Income Tax Employees - Acquisition of Ready
built Flats” - saving of Rs.574.78 lakhs (against
the sanctioned provision of Rs.700.00 lakhs).
Savings under the above two heads were
due to non- completion of procedural
requirements for purchase of ready built office/
residential accommodation.
(III) Under one head saving of Rs.97.92 lakhs
occurred constituting 49 percent of the sanctioned
provision.
(I)
eq[; 'kh"kZ ^^4059** & ^^dk;kZy; Hkou & vU;
O;; & rS;kj fufeZr vkokl dk vf/kxzg.k** ds varxZr
1637.25 yk[k #- dh cpr ¼1900.00 yk[k #- ds
Lohd`r izko/kku dh rqyuk esa½ gqbZ( vkSj
(II)
eq[; 'kh"kZ ^^4216** & ^^ljdkjh fjgk;'kh Hkou&
vk;dj deZpkfj;ksa ds fy, fjgk;'kh Hkou & rS;kj fufeZr
¶ySVksa dk vf/kxzg.k** ds varxZr 574.78 yk[k #- dh
cpr ¼700.00 yk[k #- ds Lohd`r izko/kku dh rqyuk esa½
gqbZA
mi;qZDr nks 'kh"kksZa ds varxZr cprsa rS;kj fufeZr
dk;kZy;@fjgk;'kh vkokl dh [kjhn ds fy, izfØ;kRed
vko';drkvksa dks iwjk u fd, tkus ds dkj.k gqbZaA
(III) ,d 'kh"kZ ds varxZr 97.92 yk[k #- dh cpr
gqbZ tks Lohd`r izko/kku dk 49 izfr'kr FkhA