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Railway Board instruction : All Officers of the level of JD and above may attend Office regularly from 20th April onwards

भारत सरकार GOVERNMENT OF INDIA
रेल मंत्रालय MINISTRY OF RAILWAYS
रेलवे बोर्ड (RAILWAY BOARD)

Office Order No. 25 of 2020

Sub: Reporting of Officials in Board’s Office during lockdown period.

Ministry of Home Affairs vide their Order No. 40-3/2020-DM-I/(A) dated 15th April 2020 have issued detailed guidelines with regard to activities which are to come into effect from 20th April 2020.

2. In terms of para 18 of the consolidated revised guidelines on the measures to be taken by the Ministries, Office of the Ministry of Railways, Railway Board is to remain open/functional from Monday, 20th April 2020 onwards till the lockdown period with 100% attendance of Officers of the level of Deputy Secretary and above and by staff upto 33% as per requirement.

3, Accordingly, all Officers of the level of JD and above may attend Office regularly from 20th April onwards. As regards staff, HODs of the branches may prepare a roster of staff and Officers below JD level who may be called for attending duties so as to ensure smooth working of Office. While preparing roster, it may be ensured that staff upto 33% attends Office as per requirement. Those staff who are not called for duty would work from home and will be available at all times on mobile phone.

3.1. However, those residing in Hotspot areas/containment zones as demarcated by states/district administration will not attend office. They will work from home and will be available at all times on their Mobile phones.

4. Further, all Officers and Staff may travel in their own vehicles/staff cars/hired vehicles with their Official ID Cards which may be shown to the police personnel wherever required. The driver of the vehicles arranged by Railway Board are also allowed for pick up and drop facility for Officers from their residence to Office and back.

5. Other guidelines as contained in Annexure-I & II of MHA’s order dated 15.04.2020 are also to be adhered to by all Officers/Staff.

No. 2020/O&M/9/1
Dated:- 16.04.2020

(B. Majumdar)
Joint Secretary/Railway Board

Signed Copy

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All Officers and Staff Members of the SSC to contribute one day’s salary to PM CARES Fund

Exam Schedule announcements by SSC

All Officers and Staff Members of the SSC to contribute one day’s salary to PM CARES Fund

A special meeting of the Staff Selection Commission was held to review the situation arising out of the Corona Virus pandemic.

In view of the prevailing lockdown restrictions, including social distancing norms, it was decided that dates for all examinations, where candidates are required to travel from all parts of the country, will be reviewed from time to time. A decision on fresh dates for the remaining days of Combined Higher Secondary (10+2) Level Examination (Tier-I) 2019, Junior Engineer (Paper-I) Examination, 2019, Stenographer Grade ‘C’ & ‘D’ Examination, 2019 and Skill Test for Combined Higher Secondary Level Examination, 2018 will be taken after May 3, 2020 following the completion of second phase of the lockdown.

The rescheduled dates of these examinations will be notified on the websites of the Commission and its Regional / Sub-Regional Offices of the Commission. Annual Calendar of Examinations notified by the Commission will also be reviewed in respect of the schedules of other examinations.

Further, it was decided that all Officers and Staff Members of the SSC will contribute one day’s salary to the PM’s Citizen Assistance and Relief in Emergency Situation Fund (PM CARES Fund).

Health and Motor Insurance policyholders to make premium payments till 15th May 2020

Central Government issues Notifications allowing Health and Motor (Third Party) insurance policyholders to make premium payments till May 15th which are due for renewal during COVID-19 lockdown

To ensure a continued cover and hassle-free claims payment during the grace period

With a view to mitigate hardship to the policyholders whose Health and Motor (Third Party) insurance policies are due for renewal during COVID-19 lockdown, the Central Government issued Notifications allowing such policyholders to make premium payments till May 15th. This will ensure a continued cover and hassle-free claims payment during the grace period. The notification says that the policy holders whose health or motor vehicle third party insurance policies fall due for renewal during the period on and from the 25th March, 2020 up to the 3rd May, 2020 and who are unable to make payment of their renewal premium on time in view of the prevailing situation in the country as a result of Corona Virus disease (COVID-19), are allowed to make such payment for renewal of policies to their insurers on or before the 15th May, 2020 to ensure continuity of the statutory motor vehicle third party insurance cover from the date on which the policy falls due for renewal, so that any valid claim triggered during the grace period can be paid.

CBIC : Order to open the Offices of Govt of India, Its Autonomous/Subordinate offices w.e.f. 20 April 2020

F.No. C.50/30/2020.Ad.II
Government of india
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs

North Block, New Delhi
Dated 15th April, 2020

ORDER

Kind attention is invited to the Order No. 40-3/2020-DM-I (A) dated 15th April, 2020 whereby the Ministry of Home Affairs have issued consolidated revised guidelines on the measures to be taken by the Ministries/Departments of Government of India, State/UT Governments and State/UT Authorities for containment of COVID-19 in the country.

2. Vide para 3 read of the said order, the Ministry of Home Affairs have, inter-alia, allowed select additional permitted activities as enumerated in para 5 to 20 of the said order. As per para 18 (ii), all Ministries/Departments under Government of India to function with effect from 20th April, 2020. The para 18 is reproduced below —

18. Offices of the Government of India, its Autonomous/ Subordinate offices will remain open, as mentioned below:

(i) Defence, Central Armed Police Forces, Health and Family Welfare, Disaster management and Early Warning Agencies (IMD, INCOIS, SASE and National Centre of Seismology, CWC), National Infomatics Centre (NIC), Food Corporation of India (FCI), NCC, Nehru Yuva Kendras (NYKs) and Customs to function without any restriction.

(ii) Other Ministries and Departments, and offices under their control, are to function with 100% attendance of Deputy Secretary and levels above that. Remaining officers and staff to attend upto 33% as per requirement.

3. The undersigned has been directed to convey that the above guidelines of the Ministry of Home Affairs, Government of India be scrupulously followed.

(S.K. Sinha)
Commissioner (Coord.)

Signed Copy

 

Clarification in respect of option under section 115BAC of the Income-tax Act, 1961

Circular C1 of 2020

F. No. 370142/13/2020-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****

New Delhi, April 13, 2020

Clarification in respect of option under section 115BAC of the Income-tax Act, 1961

Section 115BAC of the Income-tax Act, 1961 (the Act), inserted by the Finance Act, 2020 wef the assessment year 2021-22, infer alia, provides that a person, being an individual or a Hindu undivided family having income other than income from business or profession”, may exercise option in respect of a previous year to be taxed under the said section 115BAC alongwith his return of income to be furnished under sub-section (I) of section 139 of the Act for each year. The concessional rate provided under section 115BAC of the Act is subject to the condition that the total income shall be computed without specified exemption or deduction, set off of loss and additional depreciation.

2. Representations expressing concern regarding tax to be deducted at source (TDS) has been received stating that as the option is required to be exercised at the time of filing of return, the deductor, being an employer, would not know if the person, being an employee, would opt for taxation under section 115BAC of the Act or not. Hence, there is lack of clarity regarding whether the provisions of section 115BAC of the Act are to be considered at the time of deducting tax.

3. In order to avoid the genuine hardship in such cases, the Board, in exercise of powers conferred under section 119 of the Act, hereby clarifies that an employee, having income other than the income under the head “profit and gains of business or profession” and intending to opt for the concessional rate under section 115BAC of the Act, may intimate the deductor, being his employer, of such intention for each previous year and upon such intimation, the deductor shall compute his total income, and make TDS thereon in accordance with the provisions of section 115BAC of the Act. If such intimation is not madc by the employee, the employer shall make TDS without considering the provision of section 115BAC of the Act.

Also ReadCBDT : Clarification regarding short deduction of TDS/TCS due to increase in rates of surcharge by Finance (No.2) Act, 2019

4. It is also clarified that the intimation so made to the deductor shall be only for the purposes of TDS during the previous year and cannot be modified during that year. However, the intimation would not amount to exercising option in terms of sub-section (S) of section 115BAC of the Act and the person shall be required to do so alongwith the return to be furnished under sub-section (I) of section 139 of the Act for that previous year. Thus, option at the time of filing of return of income under sub-section (I) of section I 39 of the Act could be different from the intimation made by such employee to the employer for that previous year.

5. Further, in case of a person who has income under the head “profit and gains of business or profession” also, the option for taxation under section 115BAC of the Act once exercised for a previous year at the time of filing of return of income under sub-section (I) of section 139 of the Act cannot be changed for subsequent previous years except in certain circumstances.

Accordingly, the above clarification would apply to such person with a modification that the intimation to the employer in his case for subsequent previous years must not deviate from the option under section 115BAC of the Act once exercised in a previous year.

(Niraj Kumar)
Deputy Secretary (TPL)-I

Signed Copy

CBDT : Clarification regarding short deduction of TDS/TCS due to increase in rates of surcharge by Finance (No.2) Act, 2019

Circular No. 8/2020

No. 370133/5/2020-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(TPL Division)
*****

Room No. 1478-H, North Block, New Delhi
Dated 13th April, 2020

Subject : Clarification regarding short deduction of TDS/TCS due to increase in rates of surcharge by Finance (No.2) Act, 2019-reg.

The Finance (No.2) Bill,2019 was tabled in Lok Sabha on 5th July, 2019 which was passed by both the houses of Parliament and became Finance (No.2) Act, 2019 (the Act} which received assent of the President on 1st August, 2019. The Act provided for increase in the rate of surcharge as under:

S.No. Income slab Surcharge before the Act Enhanced surcharge as provided by the Act
l Less than 50 lakh rupees Nil Nil
2 50 lakh rupees but less than 1 crore rupees 10% 10%
3 I crore rupees but less than 2 crore rupees 15% 15%
4 2 crore rupees but less than 5 crore rupees 15% 25%
5 5 crore rupees and above 15% 37%

2. The enhanced rates of surcharge were applicable from the 1st day of April, 2019 for previous year 2019-20 relevant to assessment year 2020-21. Thus, every person as referred to above was required to compute his tax liability after taking into account the enhanced rates of surcharge. Further, TDS/TCS under various provisions of the Income-tax Act is required to be deducted/ collected after taking into account the enhanced rate of surcharge.

3. Several cases have come to the notice of the Central Government wherein deductors/ collectors were held to be an assessee in default for short deduction of TDS/short collection of TCS in cases where final transaction was done before laying of the Finance (No.2) Bill, 2019 in the Parliament, i.e. 5th July, 2019. Since the transaction was completed before the rates of enhanced surcharge were announced and the concerned deductee/payee is required to furnish their Income-tax return for the relevant assessment year, it has been requested that in such cases, deductor or collector should not be held to be an assessee in default under section 201 of the Income-tax Act.

4. The above issue has been examined by the Board and in this regard, it is clarified a person responsible for deduct ion/collection of tax under any provision of the Income-tax Act will not be considered to be an assessee in default in respect of transactions where:-

a) such transaction has been completed and entire payment has been made to the deductee/payee on or before 5th July, 2019 and there is no subsequent transaction between the deductor/collector and the deductee/payee in the financial year 2019-20 from which the shortfall of tax could have been deducted/collected by the deductor/collector;

b) TDS has been deducted or TCS has been collected by such deductor/collector on such sum as per the rates in force as per the provisions prior to the enactment of the Act;

c) such tax deducted or collected has been deposited in the account of Central Government by the deductor/collector on or before the due date of depositing the same;

d) TDS/TCS statement has been furnished by such person on before the due date of filing of the said statement.

5 However, if the person fails to fulfill any of the conditions as laid down above, such a person will, with respect to short deduction/collection, not be eligible for benefit provided under this circular.

6. Further, if the deductor/collector has deducted/collected shortfall of tax after 5th of July, 2019 from the transaction(s) made subsequently after the said date, interest, if any, for delay in deduction/collection of such tax shall not be levied.

7. The above relaxation docs not absolve the deductee/payee to pay proper tax including enhanced surcharge by advance tax or self-assessment tax and file return of income after paying such tax.

This issues with the approval of Finance Minister.

(Ankit Jain)
Dy. Commissioner of Income-tax (OSD)
TPL Division

Signed Copy

 

Voluntary contribution by the Employees of BSNL in PM CARES FUND

Voluntary contribution by the Employees of BSNL in PM CARES FUND in view of the spread of COVID-19 pandemic in India

BHARAT SANCHAR NIGAM LIMITED
(A Government of India Enterprise)

CORPORATE OFFICE
Establishment Cell
Bharat Sanchar Bhawan
H.C. Mathur Lane, New Delhi-01

F.No.: 1-14/2018-PAT(BSNL)

Dated: 15 -Apr-2020

To,
All Heads of Telecom Circles &
All Heads of Other Administrative Units,
Bharat Sanchar Nigam Limited

Sub : Voluntary contribution by the Employees of BSNL in PM CARES FUND in view of the spread of COVID-19 pandemic in India.

Sir,

In view of the spread of COVID-19 pandemic in India, it has been decided with the approval of competent authority that the BSNL employees be requested to rise to the occasion and as a goodwill gesture contribute to strengthen the fight against COVID-19. Therefore, all employees of BSNL are requested to contribute voluntarily in PM CARES Fund as per following:

(i) One day salary (Basic Pay + DA) by Executives and Non Executives (absorbed, unabsorbed, directly recruited and working on deputation in BSNL)

(ii) Two days salary (Basic Pay + DA) by Board of Directors

These deductions will be made from the salary of April 2020.

2. As the above contribution is purely voluntary, those employees who do not wish to contribute may intimate their unwillingness to the respective DDOs in writing before 25.04.2020. The concerned DDOs shall deduct the amount as per paragraph 1 above from the salary of all employees except those employees who give their unwillingness in writing. This amount should be booked under the appropriate Head of Account.

3. The payment of the consolidated amount of contribution to the PM CARES Fund shall be made centrally by BSNL Corporate office. Therefore, the amount so worked out may be intimated to CBB branch of BSNL Corporate office.

4. The contribution so made would qualify for 80G benefits for 100% exemption under the Income Tax Act

Yours faithfully,
Sd/-
[Sanjeev Kumar]
Asstt. General Manager (Estt.I)
Tel. No. 23037477

Signed Copy

Payment of Pension for regular pension cases till March 2020

GOVERNMENT OF INDIA
MINISTRY OF COMMUNICATIONS
DEPARTMENT OF TELECOMMUNICATIONS
20, ASHOKA ROAD, SANCHAR BHAWAN
NEW DELHI-110001

No. 2NRS/BSNL/MTNL/2019/Accounts/Misc./1 138-1171

Dated 13 .04.2020

To,
The CMD, BSNL
H.C Mathur Lane,
Janpath, New Delhi – 110001

Sub : Payment of Pension for regular pension cases till March 2020 – reg.

In view of nationwide lockdown consequent to the outbreak of COVID-19, the regular functioning of offices have been affected. However, it is imperative that the officials retiring (other than BSNL VRS 2019 Pensioners) do not face any hardship in disbursement of regular pension.

Thus it is to reiterate that all requisite documents be forwarded to respective CCAs to enable finalization of regular pension for all such retirees. This may be carried out by taking necessary action at your end. Necessary direction may be given to all circles for taking action in close coordination with CCA offices.

Advisor (Finance)
DoT, HQ,
New Delhi.

Signed Copy

Employee’s may continue to mark their attendance in the excel sheet – Railway Board

भारत सरकार GOVERNMENT OF INDIA
रेल मंत्रालय MINISTRY OF RAILWAYS
रेलवे बोर्ड (RAILWAY BOARD)

Office Order No. 23 of 2020

Sub: Exemption from marking attendance through Biometric Attendance System

Attention is invited to Office Order No.17 of 2020 regarding exemption from marking attendance through Aadhar Enabled Biometric Attendance System(AEBAS). It has now been decided to continue the exemption till further orders.

2. All Employee may continue to mark their attendance in the excel sheet and the same be monitored by the Branch Officer(s) regularly.

3. The above issues with the approval of the Competent Authority

No. 2016/O&M/9/1
Dated:- 13.04.2020

Signed Copy

Latest Railway Board Orders 2020

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Over 10.2 lakh Refunds worth Rs 4,250 crore issued in a week by CBDT to help taxpayers in COVID-19 pandemic situation

In pursuance to the Government’s decision vide Press Note on 8th April 2020 to issue pending income tax refunds up to Rs 5 lakh in order to help taxpayers in a COVID-19 pandemic situations, the Central Board of Direct taxes (CBDT) today said that it has already issued over 10.2 lakh refunds totalling to around Rs. 4,250 crore as on 14th April 2020. These refunds are over and above the 2.50 crore refunds already issued in FY 19-20 till 31st March 2020 totalling Rs 1.84 lakh crore.

The CBDT further said that about 1.75 lakh more refunds are in the process of issuance in this week. These refunds would get credited directly to the taxpayer bank account in 5-7 business days from issuance. However, in around 1.74 lakh cases, email responses are awaited from taxpayers regarding reconciliation with their outstanding tax demand for which a reminder email has been sent asking them to respond within 7 days so that the refund can be processed accordingly.

It may be noted that these reminder emails from I-T department are in fact for the benefit of taxpayers as it seeks them to confirm their outstanding demand, their bank accounts and reconciliation of defect/mismatch prior to issue of refund.

The CBDT appealed that it is in the interest of taxpayers to provide a response to such emails at the earliest so that refunds could be processed and issued at the earliest. CBDT has requested taxpayers to check their email and login to their e-filing account to respond to the I-T Department immediately.

The CBDT also said that it has noted in a few media, including social media, some questions are being raised with regards to CBDT’s computerised email to the taxpayers to respond within 7 days for enabling the department to process refund. In this regards, it is clarified that these are the necessary routine process related communications to the taxpayers to seek response on defective ITRs, prima facie adjustments and where confirmation is sought about certain claims made by them. In all such cases, a quick response from the taxpayer would enable the I-T Department to process their refunds expeditiously.

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