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Revised Form-A Prescribed in Manual on Exchange of Information issued by CBDT Officers dealing with Exchange of information Foreign Tax Authorities

Income Tax - F.NO.500/20/2013/FT&TR-III(2) - Dated:- 21-1-2016 - LETTER F.NO.500/20/2013/FT&TR-III(2) DATED 21-1-2016 It is frequently seen that requests for Exchange of Information addressed to Foreign Tax Authorities, received from field formations are not addressed to the appropriate/jurisdictional Competent Authority/Joint Secretary in Foreign Tax & Tax Research Division. Further, many Pr. CsIT/Pr.DsIT(Inv.) are not using the correct proforma (Form - A), issued by the C.B.D.T., in th .....

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in your charge to address the requests for exchange of information to the Competent Authority concerned. I am further directed to request that, henceforth, all request for exchange of information may be sent in 'Form-A' (enclosed and to inform that, requests made using old proforma may not be processed in the FT&TR Decision. COMPETENT AUTHORITY CONTACT DETAILS Jurisdiction: Europe and North America (including Caribbean) Competent Authority Mr. Akhilesh Ranjan, IRS Joint Secretary, FT .....

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t;C" Wing, Hudco Vishala Building, Bhikaji Cama Place, New Delhi-110066 Email: navneet.manohar@nic.in Telephone: + 91-11-26109827 Under Secretary Mr. Gaurav Sharma, IRS Under Secretary, FT&TR-III(1) Central Board of Direct Taxes, Department of Revenue Ministry of Finance, Government of India Full address: Room No. 706, 7th Floor, "C" Wing, Hudco Vishala Building, Bhikaji Cama Place, New Delhi-110066 Email: us31coi-dor@nic.in Telephone:+ 91-11-26179265 Mr. E.V. Bhaskar, IRS Und .....

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ance, Government of India Full address: Room No. 804, 8th Floor, "C" Wing, Hudco Vishala Building, Bhikaji Cama Place, New Delhi-110066 Email: rajat.bansal@nic.in Telephone:+ 91-11-26104504 Fax: + 91-11-26104504 Director Ms. Vandana Ramachandran, IRS Director, FT&TR-IV, Central Board of Direct Taxes, Department of Revenue Ministry of Finance, Government of India Full address: Room No. 701, 7th Floor, "C" Wing, Hudco Vishala Building, Bhikaji Cama Place, New Dclhi-110066 E .....

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Ministry of Finance, Government of India Full address: Room No. 709, 7th Floor, "C" Wing, Hudco Vishala Building, Bhikaji Cama Place, New Delhi-110066 Email: supriva.rao@nic.in Telephone:+ 91-11-26179436 APPENDIX FORM A: REQUEST FOR INFORMATION UNDER THE PROVISIONS OF TAX TREATIES PART I OF FORM A Basic Information 1. Taxpayer under investigation/ examination in India Name: Full Address: PAN: Current Jurisdiction: 2. Country/jurisdiction to whom request is being made 3. Contact detail .....

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.... (Name of Country/Jurisdiction) 1 To: 2 From: 3 Contact Point Name: Email: Telephone: Fax: 4 Legal Basis: 5 Reference numbers and related matters Reference numbers Initial request Please check the box: __Yes __ No If no, please provide reference number(s) and date(s) of any related request(s) Acknowledgement needed: Please check the box: __Yes __ No Number of attachments to the request: Total number of pages for all atttachments: 6 Urgently of reply Urgent reply required due to Please check .....

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0 Tax(es) to which the request relates: 11 Tax purpose for which the information is requested: Please check the box: __ determination, assessment and collection of taxes, __recovery and enforcement of tax claims, __investigation or prosecution of tax mattes, __other (please specify): 12 Relevant background: 13 Information requested: 14 Grounds for believing that the requested information is held in the requested jurisdiction or is within the possession or control or is within the possession or c .....

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eceived in relation to the request will be kept confidential and used only for the purposes permitted in the agreement which forms the basis for the request. (b) The request is in conformity with Indian laws and administrative practice and is further in conformity with the agreement on the basis of which it is made. (c) Such information would be obtainable under Indian laws and the normal course of administrative practice in similar circumstances. (d) We have pursued all means available in our o .....

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for information, if required. 2. Part I obtains basic information about the taxpayer under investigation/examination in India and the officers making the request. This Part needs to be filled up for record purposes and is not sent to foreign authorities. 3. Part II is modelled on the lines of the template formulated by the OECD and is essentially the same as Annexure-I of the Manual on Exchange of Information issued in 2013. Part II of Form A is forwarded to the foreign authorities and thus all .....

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n tax administration, in order to facilitate the obtaining of information by them. Information received from other jurisdictions under tax treaties may also be mentioned, but it should be ensured that the name of the jurisdiction is not mentioned, nor any copies of the correspondence with that jurisdiction are attached 4. Where requests for Exchange of Information (EOI) are to be made in a group of cases under inquiry/investigation, separate Forms should be filled up for different taxpayers. Fur .....

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nce in preparing the references have been provided in Paras 3.5.1 to 3.5.21 of the Manual on Exchange of Information which should be followed by the officers concerned. 6. It shall be ensured that request for only that information is made which has demonstrable "foreseeable relevance" to the investigation carried out in India. Further, before making the request, efforts should be made to obtain information in India and this fact should be mentioned in the request. Not satisfying these .....

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barred giving sufficient time in the office of Competent Authority to process the requests and allow re-submission in cases where the original requests are found to be defective. In exceptional cases, where requests need to be made at the last moment, for instance on account of some new evidence becoming available, the reasons for the same should be clearly explained in the covering letter of the P.CIT/Pr.DIT/CIT/DIT concerned. 8. It would be responsibility of the Range/Unit Head that requests f .....

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of Form A is to have basic records of the taxpayer under investigation in India and the contact details of the officers making the request in the office of the Competent Authority so that the information provided by the foreign authorities or their requests for clarifications are sent to the correct jurisdiction. 2. In Row 1 the name, full address, PAN and the current jurisdiction of the taxpayer under investigation in India should be mentioned. 3. The country/jurisdiction to whom the request is .....

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ll be sent to the Competent Authority of the country/jurisdiction from where the request for information will be made. Accordingly all the information which may be useful for the foreign tax authorities for providing assistance, including copies of the documents etc., must be captured here, if necessary through Annexures. 2. Row-wise instructions for filling up Part II of Form A are given below: Row Instructions Row 1 The name of the country/jurisdiction from where the information is requested s .....

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of the DTAA between India and- or Article 5 of the TIEA between India and - or Article 4 of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters or Article 5 of the SAARC Multilateral Limited Agreement should be mentioned here. There may be more than one legal instrument available for administrative assistance with the same country. In such situations, the instrument having the provision for particular administrative assistance required may be selected. If the administr .....

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is mentioned that information should be provided by a particular date, it should be added, in appropriate cases, that the information received after such date will be useful in penalty or appellate proceedings. Row 7 Full details of the person under investigation or examination by the Indian tax authorities, including PAN, date of birth/date of incorporation, full address and other details as available in the records should be mentioned here. As explained in Para 2.2.2 of the Manual on Exchange .....

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to be informed or notified that a request concerning him for information under a tax treaty has been made. The requesting country, however, in certain exceptional cases can make a request that the taxpayer/holder of information may not be so notified. If a request to refrain from notifying the taxpayer(s) concerned is made, the reasons for the same must be clearly explained. Such reasons could be that the information is of a very urgent nature and the process of prior notification to the taxpay .....

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st. Row 9 The time period or the taxable event (e.g. the date on which withholding tax is imposed) for which the information or in relation to which the information is sought should be mentioned. If the information is relevant for the current period, this fact should also be mentioned. Row 10 The taxes for which the request is made should be mentioned. As stated in Para 2.2.2 of the Manual on Exchange of Information, in most of the tax treaties, requests for information regarding taxes not cover .....

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tion and how the requested information relates to this examination or investigation. The efforts made for collecting the information in India and the results thereof should be clearly specified. Details of foreign taxpayers related to the person under investigation/examination in India, as available in the records, and which may be of the assistance to the foreign tax authorities in providing the information may be mentioned as part of the background information. Row 13 The information which is .....

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the details requested should be specific. The information requested should be foreseeably relevant to the administration or enforcement of the Indian tax laws and their relevance should be clearly explained in light of the background information provided. Information in the form of "fishing expedition" should not be requested. In some cases, it has been observed that a large number of Questions are asked in the request for EOI even though some of the questions do not appear to emanate .....

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in a request with a long list of questions and the useful information may not be received Though the foreign tax authorities may be genuinely trying to provide assistance, they may not be able to do so as they would need to collect the requested information from various sources which they may not be able to do in a timely manner Seeking unnecessary details in a casual manner without due consideration of the effort that may be required on the part of treaty partner, is likely to be viewed unfavo .....

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