In certain cases, CBDT allows manual submission of APARs for IRS officers and ITOs with approval of Head of the Dept.
The exempted circumstances are :
i. In case the IRS officers and others proceed midway of the financial year on deputation to other organizations/ministries.
ii. Where reporting or reviewing officer proceeds midway of the financial year on deputation to other organizations/ministries.
iii. Stations of field formations where ITBA Nodes are not available in any of the offices located at that station (this does not include stations where ITBA nodes are available in any of the offices or buildings).
iv. Offices located in far flung areas or hilly terrain where ITBA nodes are not available in any office within easy reach.
v. Offices of CBDT where ITBA nodes are not available.
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The exempted circumstances are :
i. In case the IRS officers and others proceed midway of the financial year on deputation to other organizations/ministries.
ii. Where reporting or reviewing officer proceeds midway of the financial year on deputation to other organizations/ministries.
iii. Stations of field formations where ITBA Nodes are not available in any of the offices located at that station (this does not include stations where ITBA nodes are available in any of the offices or buildings).
iv. Offices located in far flung areas or hilly terrain where ITBA nodes are not available in any office within easy reach.
v. Offices of CBDT where ITBA nodes are not available.
Click here for the instruction
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