Dossier Cases – Refixation of Monetary Limits for Income-tax authorities

INSTRUCTION NO.10/2015 [F.NO.404/02/2015-ITCC], DATED 16-9-2015

In view of the very large number of Dossier cases (about 1,55,000) requiring periodic reporting and review by various Income Tax Authorities and the fact that the monetary threshold for classification of a case of outstanding demand as a Dossier case has not been revised in last about 30 years, it has been decided to raise the primary threshold for Dossier cases from Rs.10 lakh to Rs.30 lakh and re-adjust intermediate thresholds for focused monitoring and rationalization of workload.

2. After the re-structuring of the Department in 2014, a new post of Principal Chief Commissioner of Income Tax (Pr.CCIT) has been created. It has been decided to give a supervisory role in Dossier cases to the Pr.CCsIT as well for greater focus on the critical area of recovery of outstanding taxes.

3. Accordingly, the revised jurisdiction of the Income Tax Authorities in respect of Dossier cases is as under:

Monitoring Authority Current Jurisdiction Revised Jurisdiction
Range Head Up to Rs. 10 lakh Up to Rs.301akh
Pr. CIT Above Rs.10 lakh to Rs.l crore Above Rs.30 lakh to Rs.3 crore
CCIT Above Rs.l crore to Rs.10 crore Above Rs.3 crore to Rs.l5 crore
Pr. CCIT New post Above Rs.l5 crore to Rs.25 crore
Pr.DGIT (Admin) Above Rs.10 crore to Rs.25 crore

All dossiers above Rs.25 crore by DGIT (Admin) with assistance of ADG (Recovery).

Pr.DGIT (Admin) to monitor specific very high demand cases on the directions of Member (Revenue) with assistance of ADG (Recovery).

Member (Revenue), CBDT Above Rs.25 crore

4.All other guidelines for reporting and review of Dossier cases issued from time to time shall remain the same.

5. These instructions may be kindly brought to the notice of all Income Tax Authorities under your jurisdiction.

This issues with the approval of Chairperson, CBDT.

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