The limits for assigning cases to Deputy Commissioners/Assistant Commissioners and ITOs have been revised by CBDT w.e.f 01-04-2011. The changes has been done with a view to remove that was caused to taxpayers in mofussil(i.e. small stations/cities other than metro cities) areas because of existing monetary limits which results in transfer of their cases to Deputy Commissioners/Assistant Commissioners which are located in some other station.
References have been received by the Board from the large number of taxpayers especially from the mofussil areas, that the existing monetary limits for assigning cases to Deputy Commissioners / Assistant Commissioners and ITOs is causing hardship to the taxpayers.
INSTRUCTION NO. 1/2011
[F. NO. 187/12/2010-IT(A-I)]
DATED 31-1-2011
References have been received by the Board from a large number of taxpayers, especially from mofussil areas, that the existing monetary limits for assigning cases to ITOs and DCs/ACs is causing hardship to the taxpayers, as it results in transfer of their cases to a DC/AC who is located in a different station, which increases their cost of compliance. The Board had considered the matter and is of the opinion that the existing limits need to be revised to remove the abovementioned hardship.
An increase in the monetary limits is also considered desirable in view of the increase in the scale of trade and industry since 2001, when the present income limits were introduced. It has therefore been decided to increase the monetary limits as under:
| Income Declared (Mofussil | Income Declared |
| areas) | (Metro cities) |
| ITOs | ACs/DCs | ITOs | DCs/ACs |
Corporate returns | Upto Rs. 20 lacs | Above Rs. 20 lacs | Upto Rs. 30 lacs | Above Rs. 30 lacs |
Non-corporate returns | Upto Rs. 15 lacs | Above Rs. 15 lacs | Upto Rs. 20 lacs | Above Rs. 20 lacs |
Metro charges for the purpose of above instructions shall be Ahmedabad,Bangalore, Chennai,Delhi, Kolkata,Hyderabad, Mumbai and Pune.
The above instructions are issued in supersession of the earlier instructions and shall be applicable with effect from1-4-2011.
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