INCOME TAX

1. Public Relation Officers have a definite and important role to play in the matter of giving guidance to assesses and also in improving the relations between the Department and the public in general.

2. It is a common grievance of the taxpayer that the income-tax law and procedure is getting more and more complicated with the result that it is difficult for a layman to understand the implications of the various laws, the reliefs and rebates allowed therein, the additional liabilities imposed, etc. An important function of the Public Relation Officers would be to draw the attention of assesses to the rebates and reliefs provided by the Act. The Public Relation Officers should, for this purpose, move outside the office and render assistance to the taxpayers at the latter’s place of work. Instead of adopting a purely official attitude of functioning within the four walls of the Income-tax Office, the Public Relation Officer should assist all categories of assesses who stand in need of this advice. The Public Relation Officer should visit disabled persons, invalids, widows and pardanashin ladies, at their residence if they require his assistance.

3. The Public Relation Officer may also visit big Government and commercial establishments and explain the reliefs due under the Income-tax Act and the procedure for filling in the returns, and for applying for reliefs, etc. He should fix specific days in a month for visiting the establishments concerned in consultation with the establishments. When he visits an establishment, he may help the persons to fill in the returns then and there without taking any legal responsibility for accuracy.

4. Another way to render assistance to small assesses in the local areas in a big city could be for the Public Relation Officer to camp in a central public place in the various localities on fixed days published in advance. Small assesses of a particular locality can meet the Public Relation Officer at such public place for such assistance as they desire. The Public Relation Officer can render such assistance on the spot as may be possible and take note of such other grievance as need to be pursued with the Income-tax Officers.

5. Since utmost importance is attached to effective improvement in relations with the public at large, Commissioners are requested to ensure that the functions of Public Relation Officer working under them are discharged in an efficient manner. To achieve this, the work should be assigned to energetic, zealous and senior officers.

6. In some charges whole-time Public Relation Officers are functioning and in some an officer at the headquarters of the Commissioner of Income-tax attends to this work part-time. However, in some charges no Public Relation Officers are functioning at all. Having regard to the importance of the work the Board have decided that in charges where no Public Relation Officers are functioning, the Commissioner of Income-tax should designate an officer to attend to this work in addition to his duties.

7. In order to ensure the successful carrying out of the functions assigned to the Public Relation Officer, adequate publicity should be given to the existence of the Public Relation Officer and his availability to the public. His functions as Public Relation Officer should be subordinated to his other functions, if any. Where an officer functions as a Public Relation Officer only for a part of the day, specific hours should be fixed when he would perform the functions of the Public Relation Officer exclusively so that the public may know that he is available at a particular time. Adequate and trained staff should be put at his disposal. A proper record should be kept of the work performed by him.

8. The Public Relation Officer should be asked to analyses the nature of complaints received by him and send them quarterly to the Commissioner of Income-tax who would then take appropriate action.

9. It is claimed that the Public Relation Officer does not exercise any kind of authority over Inspecting Assistant Commissioners or Income-tax Officers and it is, therefore, for the Commissioner of Income-tax to take action on the matters reported to him by the Public Relation Officer, as deemed necessary.

The public relations of the Department will improve only if every officer of the Department functions as a Public Relation Officer, in his particular sphere.

LIST SHOWING FUNCTIONS OF THE PUBLIC RELATION OFFICERS

(1) To give publicity and make education programme so that the assesses may be made aware of their rights and obligations under the statute. For this purpose, the Public Relation Officer should have with him an adequate supply of departmental literature both priced and free.

(2) Offering of services to the tax paying public in such matters as :

  (a)  supplying of forms and returns ;

  (b)  explaining assessments and refund procedures ;

  (c)  rendering help in filing returns ;

  (d)  bringing the assesse in direct touch with the Income-tax Officer or Inspecting Assistant Commissioner concerned, when there is a complaint of delay in refund or assessment or grant of tax clearance certificate.

(3) Where the provision of law and departmental instructions are clear, offering advice on technical matters like :

  (a)  filing of option under section 113(3) in the cases of non-residents ;

  (b)  provisions regarding deduction of tax on payment to non-residents ;

  (c)  procedure for registration of partnership firms ; and

  (d)  concessions and reliefs from taxes under different provisions of the Income-tax Act, etc.

However, if any advice or clarification is sought on matters which require an interpretation of the Act, the Public Relation Officer should bring such representation to the notice of the Commissioner of Income-tax concerned for his disposal.

(4) Ensuring that the basic amenities are made available to the assesses in the Income-tax Office like fresh-drinking water, a clean waiting room, fans and newspapers, etc.