TMI BlogRole of Public Relation Officers in providing assistance to assessees for getting their assessments completedX X X X Extracts X X X X X X X X Extracts X X X X ..... ation Officers would be to draw the attention of assessees 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 assessees 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning 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 R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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