Instructions to streamline the filing of appeals by the department:CBEC


The CBEC has issued detailed instructions to streamline the filing of appeals by the department. The CBEC has directed the officers to scrupulously follow the instructions contained in the circular and threatened that deviations would be viewed seriously.
Circular No. 935/25/2010-CX

F. No. 390/Misc./100/2009-JC
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
New Delhi, dated the    21st   September 2010

1. All Chief Commissioners and Director Generals under the Central Board of   Excise and Customs.
2.  CDR, Customs, Excise & Service Tax Appellate Tribunal.
3. All Commissioners of Customs / Central Excise/ Service Tax /All Joint Chief Departmental Representatives / Commissioner, Directorate of Legal Affairs
4.  <>

Sub:-    Measures to streamline the processing of departmental litigation before the Courts and Tribunal - reg.

            Sir / Madam,

       It has been the constant endeavor of the Board to streamline the procedures relating to processing of departmental litigation before the Supreme Court, High Courts and CESTAT.  Several circulars/ instructions have been issued by the Board, in the past, in this regard prescribing the procedure to be followed and precautions to be taken by the field formations. However, it has been observed that more than 50% of the proposals received by the Board suffer from infirmities including delays beyond limitation period. It has to be appreciated that the Courts take serious note of such procedural infirmities and considerable effort, resource and time go into rectifying them. Further, Courts do not condone delays unless there is adequate justification for the same. The Board has taken a serious note of the matter and it has been decided to fasten accountability wherever SLP/Civil Appeal Proposal is received by the Board without observance of due procedure or with infirmities or later than the prescribed time frame. The field formations are therefore directed to scrupulously follow the instructions contained in this circular. Needless to say that any deviation, without plausible explanation, would be viewed seriously.

2.           Delay in receipt of proposals in the Board’s office:

2.1          One major cause of concern is delay in receipt of proposals in the Board’s office.  The reason often cited in most of such cases is either non-receipt or delay in receipt of the CESTAT and High Court orders by the Commissionerates. Such delays are avoidable if proper initiatives are taken at local level. Accordingly, the Board desires that following steps be taken on priority,-
(i) Zonal Chief Commissioners to issue necessary instruction and to ensure that an institutional mechanism is put in place for receipt of copy of order and other communications from the CDR or Jt. CDR, in respect of CESTAT cases.
(ii) Zonal Chief Commissioner having nodal Commissionerate, assigned coordination work relating to High Court, will ensure putting in place a proper institutional mechanism for timely dissemination of certified copy of High Court’s order to respective Commissionerates. The Legal Cell in the Commissionerates will also develop a system for timely receipt of High Court’s orders.
(iii) As certified copy of order is essential for filing Special Leave Petition under Article 136 of the Constitution, the Departmental Counsel may be advised to invariably file an application for obtaining a certified copy on the date of pronouncement of the High Court order or on the following day to avoid delay on this count. Where Government Counsel does not apply for certified copy in the prescribed time-period, his or her fees are required to be subjected to deduction.  Repeated instances by a particular counsel may be taken note of while assessing the performance of the counsel in the periodical review exercise.

2.2        It has also been observed that some of the Commissionerates are getting draft SLP prepared at their end and sending the same to the Board along with their proposal. While such effort indicates sincerity for defending cases, it has to be realized that drafting such SLP/CA not only contributes to unnecessary delay but is also a futile exercise as the Central Agency Section of the Ministry of Law does not accept such drafted SLPs / CAs.  Central Agency invariably gets the SLP drafted from Drafting Counsels. Therefore this practice of sending draft SLP/CA should be strictly discontinued with henceforth.

 2.3.     Similarly, the Commissionerates need not take the legal opinion from the Standing Counsels in respect of the High Court’s orders for forwarding proposal to file appeal as the SLPs against the High Court’s orders are filed by the Board only after obtaining the legal opinion from the Ministry of Law & Justice and Ld. Law officers of the Government of India.

2.4.            The CA proposals should be sent so as to be received in the Boards office within fifteen days from the receipt of the Order of the Tribunal and SLP proposal are received within twenty days from the date of the order of the High Court. The proposal against the High court’s order shall be initiated on the strength of the copy of the order circulated by the Court on its own motion or copy downloaded from the website of the Court i.e or  without waiting for the certified copy of the order.  The certified copy of the order may be sent separately thereafter. It may be noted that in case of CA the period of limitation of 60 days begins from the date of receipt of order. However in case of SLP period of limitation of 90 days begins from the date of order of the High Court.

2.5.    All proposals must be sent by the field formations within the prescribed time limits. In case of delay, detailed justification should be furnished and corrective action should be initiated immediately, so that such delays do not occur in future. Delays on flimsy grounds would be viewed seriously.

 3.        Quality of proposals:

3.1        Quality of proposals sent by Commissionerates is extremely important for preparation of Civil Appeal/SLP. However, it has been observed that proposal lack      quality in so far as content is concerned. Therefore, in order to improve the quality of proposals it has been decided to take the following measures,-

  (i)  All CA and SLP proposals would henceforth be approved by the Jurisdictional Chief Commissioner. While forwarding the proposal a mention must be made in the covering letter to this effect.

(ii) All such orders which are against revenue but found acceptable by the Commissioner will be put up to the jurisdictional Chief Commissioner for his concurrence.
(iii) The office of the Chief / Joint Chief Departmental Representative will also examine carefully every judgment which is against revenue and forward their opinion to the concerned Commissionerate if it is felt that an appeal is merited in the matter. The Commissioners, however, need not wait for such comments and the same can be sent even after sending the proposal to the Board, in continuation of the earlier letter forwarding the proposal. The Board, vide its letter F. No. 390/Misc/411/07- JC dated 6th February 2008 had laid down the elaborate mechanism for examination of orders in the CDR/Jt CDR office.
 (iv)  To ensure in-depth analysis and for preparation of comprehensive proposals the Commissioner shall ensure that legal journals such as ELT, RLT etc  and software or online services such as Jurix, Manupatra, SCC Online, EXCUS, Lawcrux, Taxindiaonline etc. and reference books, law lexicons are available to the sections/officers dealing with SLP/CA.  The Chief Commissioners should ensure availability of such books and online journals in the Commissionerates.

 4.        Documentation required with proposals:

4.1  Another significant aspect that has been found lacking in the proposals is documentation. Often complete sets of documents are either not enclosed or not found legible. The List of documents that are required to be enclosed in SLP/CA proposals is enumerated in Annexure-I. The following measures shall be taken in this context,-
(i)         With every proposal a certificate signed by Commissioner would be enclosed certifying that all relevant documents have been enclosed and that all documents are legible. In case any document is not furnished in the original proposal, the reason thereof would be furnished and such documents shall be furnished as soon as possible.
(ii) The technical literature, court orders, judgments, copies of written submissions as well as material including technical literature which had been furnished to the Tribunal by the assessee at the time of oral submissions may be required for preparation of appeal proposal by the Department. The Joint Chief Departmental Representatives shall ensure that the documents stated above are preserved and sent to the Commissioner concerned immediately after the pronouncement of the order so that the said documents can be made a part of the Paper Book in case it is decided to agitate the matter before the Supreme Court.  In case the documents have not been received by the Commissioner at the time of sending the CA proposal to the Board, the same should be procured by the Commissioners from DR’s office and send to the Board as soon as possible.

 5.        Other measures to improve the processing of litigations:

5.1                  Grading of cases pending before the Courts is very important for effective monitoring by supervisory officers and, therefore, the Chief Commissioners are advised to devise an appropriate mechanism to prioritize important cases and classify them in various categories such as cases involving challenge of constitutional validity of provisions of Act / Rules / Notifications/ Circulars as Grade – I cases involving revenue of more than crore as Grade – II cases and so on.

5.2                    The Directorate of Legal Affairs has been providing assistance and liaising between the field officers and the Central Agency Section of the Law Ministry including the Law Officers and Counsels. It has been felt that field formations are not fully aware of functioning of the Directorate of Legal Affairs, even though it is discharging important functions. Therefore, details of its functioning and its role in dissemination of information, revenue’s response in parties’ appeals and curing of defects of Revenue appeals is placed (Annexure VI).

5.3                    Directorate of Legal Affairs has taken several initiatives to make the details of ongoing cases in various courts available on the Internet. Considerable progress has been made towards the dissemination of information about various lists on the Court’s as well as CBEC websites.  A brief on the measures adopted for facilitating monitoring of the cases is enclosed as Annexure VII. Most of the information related to listing of cases is available on the CBEC web site as well as on . Officers in the field are expected to monitor cases pertaining to their Commissionerates with the help of the information available on these sites. The field officers can now find online the stage of the case, come forward to assist in proper representation of the case and provide timely response in the event of queries made. 

 5.4                   The Directorate of Legal Affairs will also compile and circulate a list of cases where appeals/ review petitions are not pursued in Supreme Court where amounts are very low or where appeals are dismissed only on grounds of delay or amount being small.  Similar database may be maintained at Commissionerate level in respect of orders of High Court / CESTAT /Commissioner (Appeals) accepted on account of limitation or low amount.

6.         Dissemination of information regarding cases which are in favour of revenue: In the event it is observed that pro-revenue decisions have not been published / uploaded in the publications or web-sites like ELT/ STR / RLT / , copies may be sent for publication in these journals/ website.

7.         Committee on Disputes (COD) matters

7.1 In matters of COD, the instructions issued by the Cabinet Secretariat have been circulated by the Board from time to time. However, it is seen that delayed proposals, incomplete or illegible documents and pages not having been numbered, are being received and commented upon by the Committee on Disputes. The enclosures should be legible and all the documents should be page numbered for ease of reference. Also, all the relevant orders should be enclosed.  Further, it is once again reiterated that proposals having revenue implication of 5 lakhs and below need not be sent for approval by the High Powered Committee.

8.              The above instructions in brief enumerate the steps/measures being taken or to be taken to improve the mechanism of litigation. The comprehensive instructions in details are contained in Annexures as per details mentioned in para 9 below. Further these instructions cast certain responsibilities on Chief Commissioners, Commissioners and CDR office. Therefore, to ensure compliance of these instructions, a one time report on the points mentioned in Annexure VIII will be furnished by all Zonal Chief Commissioners and CDR by 31st December 2010.

9. In order to reduce departmental litigation, Board has decided to fix monetary limits below which appeals shall not be filed before the Tribunal and Courts. Separate instruction in this regard is being issued.

 10.  The details of Annexures:                                                                                         

Instruction as regards litigation before the Supreme Court

Instruction as regards litigation before the High Court

Instructions for improving the quality of Departmental Representation before CESTAT

Instruction as regards action for dissemination of judgments in revenue’s favour

Instructions as regards disputes between Government Department and Central PSUs / other Government Departments

The functioning of the Directorate of Legal Affairs

The mechanism of listing of appeals / SLPs as followed by Supreme Court Registry, alertness expected from Commissioners and marking of cases to the Counsels

Points on which Zonal Chief Commissioner and CDR will furnish a one time compliance report

11.        The following circulars/instruction on becoming redundant upon issuance of these instructions stand superseded:

 (i)       Circular No. 313/29/97-CX., dated 6th May1997
(ii)       Circular No 33/97- Cus dated 4th Sep1997
(iii)      Circular No 332/48/97 –CX dt 9th Sep 1997
(iv)      Circular No  349/65/97 –CX dt 31st Oct 1997
(v)       Circular No. 402/35/98-CX., dated 9th June1998
(vi)      Circular No  488/54/99 JC dt 12th Oct 1999
(vii)     Circular No 517/13/2000 CX dt 2nd March 2000
(viii)    Circular No 519/15/2000 CX dt 3nd March 2000
(ix)      Circular No 544/40/2000 CX dt 6th Sep.2000 ,
(x)       Circular No 550/46/2000 CX dt 18th Sep 2000
(xi)      Circular no. 891/16/2005 CX dated 13th October 2005.
(xii)     Circular No 835/12/2006 CX dt 6th Oct 2006
(xiii)        Circular No 863/1/2008 CX dt 2nd Jan 2008

12.        The following Circulars / letters issued by the Board that find mention in this Circular and its annexures are not being withdrawn

(i)         Letter F. No. 390/Misc/411/07- JC dated 6th February 2008
(ii)         D.O.F. No.390/Misc/411/07-JC dated 7th January 2008    
(iii)        Letter F No 390/R/135/2008-JC dated.9.5.08.
(iv)        Circular No 27/27/94-CX dated 2.3.94 as modified from time to time.
(v)        Circular No 156/67/95-CX dated 17.11.95,
(vi)        Circular No.515/11/2000-CX dated 18.2.2000
(vii)       Circular No. 578/15/2001-CX dated 20-06-2000
(viii)      Letter  F No 390/R/187/2009-JC dated 10.8.2009. 

13.        Receipt of this Circular may please be acknowledged.

14.     Hindi version will follow.
(Sunil K Sinha)
Director (JC)


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date INCOME TAX RETURN EXEMPTION income tax return form INCOME TAX RETURN FORM 12-13 INCOME TAX RETURN FORM EXCEL income tax return form itr-2 income tax return last date Income tax rules INCOME TAX SLAB income tax slab in dtc income tax slabs INCOME TAX SLABS AFTER BUDGET income tax slabs fy 2008-09 income tax ules 9th amendment INCOME WISE ITR FORMS inconsistancies in etds returns inconsistencies in etds returns INDEMNITY BOND India against corruption india budget INDIAN BANK CHARGES INDIAN INCOME TAX CALCULATOR 2007-08 indian rupee INDIA VS AUS India win world cup indirect tax proposals INDIVIDUAL HUF TAX RATES indusind bank INFLATION INDEXED NATIONAL SAVING SECURITIES infosys infra bonds limit increased infrastructure Bonds inoperative accounts INPUT SERVICES instruction no 9/2010 INSTRUCTION TO FILL ITR-2 Insurance insurance claim Insurance policy intangible assets INTER BANK MOBILE TRANSFER interest interest free laon Interest from bank interest on borrowing capital INTEREST ON HOUSE LOAN INTEREST ON LATE DEPOSIT INTEREST ON LATE GRATUITY PAYMENT interest on ppf account interest on self occupied house interest on small savings interest rate on late deposit interest rate on tds late deposit interest taxable on saving inter haed loss adjustment interim budget internal auditor international taxation INTIMATION U/S 143(1) Investing Investment investment in shares Investment management investment yogi IPL 2011 ipo IRDA irds itat Itax calculator ay 2011-12 itax calculator fy 10-11 it calculator 2009-10 itns 280 itns 281 itns 282 itns 283 ITR 11-12 itr-1 2010-11 ay ITR-1 EXCEL 08-09 ITR-1 EXCEL 11-12 ITR-1 rpu in excel free ITR-2A ITR-2 AY11-12 itr 2 excel ITR-2 EXCEL 08-09 itr-2 excel 2010-11 itr 2 rpu ITR-3 EXCEL 08-09 AND ITR 4 EXCEL 08-09 itr -3 excel 2010-11 itr-3 rpu itr-4 efiling .itr-5 efiling itr 4 e filing utility itr 4 fy 2010-11 itr 4 rpu ITR-4S SUGAM ITR-5 EXCEL itr-6 ITR-7 ITR EFILING SOFTWARE ITR FORM 12-13 itr form 13-14 itr form 2008-09 itr form 2011-12 itr form 2013-14 itr form 2 ay 2011-12 itr forms ITR FORM SAHAJ itr forms ay 2009-10 ITR FORM SELECTION ITR FORM SUGAM ITR RPU 2010-11 ITR RPU AY 2008-09 ITR RPU AY 2009-10 ITR SOFTWARE itr sugam ITR-V ITR V STATUS ITR WORD FORMAT jan 2012 da rate jan lokpal bill jan lokpal vs lokpal bill JAVA BASED INCOME TAX RETURN FORMS JCO Jewellery job switch Job work joint employment joint name judicial decision karnataka high court case key highlights kisan vikas patar KNOW ALL ABOUT TDS KNOW PAN STRUCTURE know the ip address of sender yahoo mail KNOW YOUR KNOW YOUR CST NUMBER know your customer KNOW YOUR DIVISION CODE know your epf balance know your ip address KNOW YOUR LOCATION CODE know your pan know your pan address KNOW YOUR PPF know your refund status KNOW YOUR REFUND STATUS ONLINE KNOW YOUR SERVICE TAX NUMBER know your tax deducted know your tax deposited KNOW YOUR TIN KNOW YOUR VAT/TIN NUMBER KV Kamath kvp kyc LAHMAN BROTHERS land lord pan must laptop LARGE TRANSACTION last date to deposit tds LAST DATE TO FILE ETDS RETURNS last date to file itr 2007-08 extended late deposit of tds LATE FILING OF ITR-V late funishing of return late payment of service tax latest depreciation rates latest income tax circulars latest income tax notification latest notification latest tds rate chart leave leave encashment LEAVE TRAVEL ASSISTANCE Leave Travel concession less liaison office lic lic jeevan vaibhav LIC JEEVAN VRIDDHI lic table 145 Life insurance life insurance agent life insurance broker LIFE INSURANCE POLICY LIFE INSURANCE POLICY AND TAX SAVING LIFE INSURANCE PREMIUM LIMITED LIABILITY PARTNERSHIP Limit for court case Limit of gratuity under income tax LIMIT UNDER SECTION 44AF liquidity crises list of taxable service LIVE BUDGET STREAM 2011 LLP LLP RATES loan against fdr loan eligibility loan for higher education LOAN ON PPF loan repayment period calculator LOAN SECURITISATION lokpal bill Lok sabha election results/trends all states and all seat long term capital gain 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(154 ITR 148) meaning of transfer in capital gain meanings of finance terms medical insurance premium MEDICAL OFFICER medical u/s 80D MEET MENREGA merge ledger in tally MICR CODE Microsoft Microsoft Excel military pay minimum alternative tax minimum balance minimum experiance for bank branch auditor minimum experience for bank branch auditor minimum service minimum wages mip mis matching MISTAKES IN ETDS RETURN mistakes in itr mistakes in return filling Mobile Number Portability Money MONEY MATTERS CASE Money Mistake monthly income plans monthly income scheme MOTOR INSURANCE MRTP ms excel MS OFFICE multipal challan multiple pan Mutual Fund mutual funds and tax MVAT AUDIT mvat audit form 704 Nabard Bonds name break up in pan nandan nilekeni NATIONAL ELECTRONIC FUND TRANSFER National Identification Authority NATIONAL SAVING CERTIFICATE NAV NEFT NEGATIVE LIST FOR TAX ON SERVICES Net asset value net banking new 194 c NEW BASE RATE INTEREST NEW BASIC AND GRADE PAY new basic formula new coin new cut off limit for TDS new da rate new deduction NEW EST-1 new etds requirement NEW EXCISE DUTY ITEMS new excise return form New Foreign Trade Policy NEW FORM ITR FY 2010-11 new fuv 2.110 new fvu 2.128 new income tax act new income tax calculator NEW INCOME TAX RATES new income tax return form 2010-11 itr-1 new income tax return form 2010-12 itr-1 New Infosys Chairman new itr form NEW ITR FORM AY 2011-12 new itr forms NEW ITR FORMS EXCEL new jeewan dhalan newly weds NEW PAN APPLICATION NEW PAN CARD NEW PARTNER ADDED NEW PAY BAND NEW PAYSCALE FOR PROFESSOR LIBRARIAN DPE NEW PAY SCALE FOR UNIVERSITIES COLLEGES new pension scheme to govt employee NEW RUPEE SYMBOL new rupee symbol font new sahaJ tax form new section 44AF NEW SERVICES UNDER SERVICE TAX new service tax rate 12.36 new tax form NEW TAX RATES new tds rate 2010-11 new tds rates fy 2009-10 new tds rules applicable. NEW TDS RULES FY 2010-11 New Year's Day nhai bonds nhai capital gain bond nhai tax free bonds nifty nil etds challan nil etds return nil tds on transportor No.402/92/2006-MC (10 of 2008) non deduction certificate non deposit of TDS non performing assets NON RESIDENT INDIAN NOR no return for salary note security features NOTES ON 3CD notice of meeting through email company notice pay notices etds notification 19/2008 service tax Notification 19/2009-ST notification19.03.2012 notification 22/2011 notification 23/2011 notification 24 NOTIFICATION 25/2012 Notification 26/2011 notification 32/2009 dated 27.03.2009 notification 3-2011 NOTIFICATION 36/2011 NOTIFICATION 41 DT 31.05.2010 npa norms NPS NRI NRI.PIO nri investment indua nsc. NSC ACCRUED INTEREST NSC INTEREST CALCULATOR NSDL NSE numbers in to text NUMBER TO TEXT OCI official notification official website oltas one increment ONE RANK ONE PENSION one thousand rupee note online ONLINE BALANCE CHECK EPF online bsnl bill verification online deposit of tax online earning online emi calculator online employee provident fund online epf balcnce online filing of service tax return ONLINE FOREX TRADING online life insurance ONLINE PAN online pan verification online rectification itr online refund ONLINE REFUND STATUS ONLINE REGISTRATION OF COMPANY online return rectification online services by Govt online service tax ONLINE ST-3 online tan regsitration online tds payment ONLINE VAT opc option date orop other forms other income to employer out of debt OUTPUT SERVICE TAX CREDIT OUTSTATION CHARGES own name PACKAGE SOFTWARE PAN PAN ADDRESS pan and income tax return PAN AO CODE pan application excel pan correction pan details PAN LEDGER pan login pan mandatory for hra pan mandatory in etds pan name verificatio PAN ON RENT RECIPT pan regsitration PAN STATUS NSDL PAN STATUS UTI PAN STRUCTURE PAN SURRENDER pan transfer pan verification pan vs return parcel PARNERSHIP partial reverse charge in service tax partial withdrawal partner salary PARTNERSHIP DEED PARTNERSHIP RATES part of the year employee form 16 part of the year employee form 24q part time course tuition fees PASSWORD PATENT payable at par pay bands Pay calculator pay calculator revised pay commission punjab pay fixation examples PAYMENT BY ACCOUNT PAYEE CHEQUE payment by cheque income tax payment due date reminder payment exceeding 20000-35000 payment of gratuity act paypal paypal ceiling pay per post PAY SERVICE TAX ON DUE BASIS PDF UTILITY penalty for service tax penalty if cheque cleared late penalty on concealment of Income penalty on late filing non filing of etds return penalty on late filing of income tax return pension pension arrear pension calculator pension da pensioner benefit pension fitment pension gazette notification pension notification pension on grade pay military pay pension policy Permanent account number PERSONAL ACCIDENT INSURANCE personal finance software personal loan PETROL DIESAL SAVE FISCAL DEFICIT PETROL DIESEL PRICE HIKED PETROL EXPENSES VALUATION petrol prices reduced PFC PFC INFRA BONDS PFC TAX FREE BONDS pfrda PHONE BANKING phone password pin pivot tables Place of Provision of Services Rules PLAYER AUCTION pmjdy PMS pnr Point of sale POINT OF TAXATION political party deduction Poppy Seeds portfolio postal ballots postal order POST GRADUATE TEACHER post office fixed deposit post office recurring deposit post office saving deposit account post office schemes POWER FINANCE BONDS POWER OF ATTORNEY PPF PPF CALCULATOR ppf huf account ppf interest rate ppf limit ppp ppt ppt fbt ppt on budget 2011 PPT UP VAT pranav mukharjee pre construction interest PRE EXISTING E-1 TRANSACTIONS pre filled challan income tax prepayment prepayment penalty press release press release 14.08.2008 presumptive tax scheme preventive health check up PRIMARY TEACHER PRINCIPAL printing manual private limited company PROF. TAX profession tax PROFIT RATE UNDER 44AF provident fund dues provisioning of npa PROVISION OF FBT ON ESOP PSPCL PSTCL PSU PAY HIKE public limited company public provided fund PUBLIC SHARE HOLDING IN LISTED COMPANY punjab govt arrear calculator PUNJAB VAT punjab vat notification purchase of residential house pure agent qfi quarterly statement status rail freight railway budget railway budget 2012 RAILWAYS BUDGET 09-10 RAILWAYS BUDGET 11-12 railway ticket rajiv gandhi equity saving scheme RAJKUMAR S ADUKIA ramalingam Rate of return RATES AFTER BUDGET rates of service tax rbi RBI ACT RBI Circular on e-payment of taxes RBI FALSE CALLS RBI FALSE MAIL RBI INSTRUCTIONS GAR-7 RBI MONETARY POLICY rbi monetary policy 2012 RBI NOTIFICATIONS rbi report on customer services ready reckoner income tax REAL ESTATE Real Estate Investments REAL TIME GROSS SETTELEMENT reason for mis matching REBATE ON INPUT GOODS AND SERVICE REC Bonds recent rec infra bonds rec tax free bonds rectification of return online reducction in crr refinance calculator refund refund due to diff in valuation of perquisites refund of service tax on cancellation of tickets refund pilot scheme refund without matching registration charges tax saving RELIANCE COMMERCIAL FINANCE RELIANCE GOLD LOAN RELIANCE LIFE INSURANCE RELIANCE MUTUAL FUNDS relief calculator 2010-11 relief calculator fy 2011-12 REMUNERATION TO PARTNERS RENT rent a cab RENTING OF IMMOVABLE PROPERTY AFTER 01.07.2012 RENTING OF IMMOVABLE PROPERTY AFTER BUDGET 2010 RENT RECIPT repayment of housing loan REPLY TO CPC FOR NOTICE REPO RATE Reserve Bank of India reset password RESIDENTIAL STATUS RESOLUTIONS response to outstanding demands RESTAURANT restricted leave retail investor retirement planning retirement steps Retiring early retrospective amendment RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH RETURN FILING DATES return filing in odd conditions return for contractors tax deducted return not required with pan return of income RETURN PROCESSING RETURN UP TO 5 LAKH REVENUE STAMP ON CHEQUE PAYMENT REVENUE STAP ON RECEIPT reverse charge of service tax reverse charge on works contract reverse mortgage reverse of 80C benefits REVERSE REPO RATE revised option date revised pay calculator revised return REVISED SCALE REVISE RETURN rgess rich right to reject RPF rpu rpu 1.7 rpu 2.2 rpu 2.5 rpu 2.7 rpu2.8 RPU 3.00 rpu 3.1 RPU ITR 2011-12 RTGS rti rti fees rule 12 of income tax return. RULE 2A rule3 rule40BA rule 4A rule 6(4A) rule 6(b) rule 6DD RUPEE SYMBOL s safety tips for atm SAHRE SHORT TERM CATIAL GAIN salary calculator SALARY ETDS Q4 salary in new direct tax code salary structure salary tds sale in transit sale of agriculture land SALE OF DEBENTURE sale of residential house SALES MEANING 44AB Sales tax samsung case saral 2 saral II SARAL II IN EXCEL Satyam Satyamevjayate SAVE TAX