vuqnku la[;k 42 & izR;{k dj

246

GRANT No. 42–DIRECT TAXES

dqy vuqnku ;k fofu;ksx okLrfod O;;

cpr&

Total grant

Actual

Saving–

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

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

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-

119432.00

iw-

6505.00

124772.33

123361.13

–1411.20

iq-

–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.

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.

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

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-

1900.00

523.72

262.75

–260.97

iq-

–1376.28

eq[; 'kh"kZ ^^4216**

Major Head “4216”

vkokl ij iwathxr ifjO;; Capital Outlay on Housing

ew-

700.00

128.03

125.22

–2.81

iq-

–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