INCOME TAX

Instruction No. 05/ 2015

F.No.279/Misc./M-75/2011-ITJ

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

New Delhi, the 23^rd  June, 2015

To,

All Pr. Chief Commissioners of Income Tax,

Madam/ Sir,

Subject: Guidelines for engagement of Standing Counsels to represent the Income-tax  Department before High Courts and other judicial forums; revision of their  Schedule of fees and other related matters - reg.

I am directed to refer to the above and Board's Instruction No. 3 of 2012 dated 11-04-2012 on the above mentioned subject.

2.  Instruction No. 3 of 2012 was issued in supersession of the existing Instructions of the Board on the subject. However, after the issue of Instructions, representations were received from various quarters including the Standing Counsels requesting for provision of clerkage on drafting fee also. It was further observed that no upper ceiling for payment of clerkage fee was prescribed.

3. Board has examined the issue of payment of clerkage fee. Accordingly, Instruction No. 3 of 2012 is amended.

4. Para-5 of Annexure-II of Instruction No. 3 of 2012, being Schedule of Fees and Allowances and terms of Payment, provides for payment of Clerkage at the rate of 10 per cent of the appearance fee. The said para-5 is amended to read as under:

‘Clerkage at the rate of 10 per cent of the appearance and drafting fee shall be payable to the Counsel, subject to a maximum of ₹ 4,375/-, in a case or a batch of cases'.

5.  The above amendment shall come into immediate effect for compliance by all concerned.

6.  This issues with the concurrence of Ministry of Law and Justice vide their FTS No. 6141/R&I/2014 and the Department of Expenditure. I.D. No. 9(4)/2012-E-II(B) dated 3.6.2015

7.  Hindi version of the Instruction will follow.

Yours faithfully,

(Priyanka Singh)

Under Secretary to the Govt. of India

CBDT