PROPOSED
TRANSFER / PLACEMENT GUIDELINES FOR GROUP’A’ OFFICERS
OF THE INDIAN REVENUE SERVICE
CENTRAL BOARD OF DIRECT TAXES
2009
1. Introduction:
The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance is the Cadre Controlling Authority for IRS Officers. In order to bring greater efficiency, effectiveness and transparency, and also to provide better opportunities to officers for excellence and planned approach to career planning, proper placement / transfer guidelines are a vital ingredient. The placement guidelines have been formulated with the primary objective to align human resource management with the overall organizational goals and the career management of the officers as a whole.
1.1 The salient features of the Transfer/ Placement guidelines for Group’A’ Officers of the Service (hereinafter referred to as the Transfer Guidelines) are as follows:
2. Salient Features:
The guidelines shall come into effect from the date of issue:
All annual transfer orders hall normally issued by 01st week of April and not later than 30th April of the year.
All transfers and postings of the Group’A’ officers hall be effected by the Placement Committee or on its recommendation, as far as practicable, in accordance with the guidelines indicated below:
2.1 The transfer and placement guidelines should be implemented in a manner that helps in furtherance of the main objectives of the organizations, especially collection of revenue.
2.2 These guidelines have been formulated for officers at difference levels.
2.3 Guidelines for dealing with different types of ‘compassionate grounds’ cases have been laid down.
2.4 The transfer guidelines shall not be applicable to the transfer and postings of the Chief Commissioners / Director Generals.
2.5 A correct and complete data base is a ‘sine qua non’ for operationalising the guidelines. The Board shall ensure that a data base containing the profiles of all Group ‘A’ officers is created and regularly updated.
3. The Placement Committee:
The placement committee shall consist of the following:
- Chairman of the Board;
- Member (Personnel and Vigilance); and
- One member of the Board to be nominated by the Chairman of the Board. The Joint Secretary (Admn.) in the Board will act as its Secretary.
3.1 The Placement Committee will:
(a) Recommend proposals for posting of Chief Commissioners, Directors General and Commissions for approval of the Finance Minister through the Minister of the State for Finance (Revenue).
(b) Be the final authority for transfer and allocation to the region of each Cadre Controlling Chief Commissioner of Income-tax of officers below the rank of Commissioner, The Chairman shall consult MOS(R) before giving effect to the annual transfer proposals.
3.2 The minutes of the meeting of the Placement Committee should be drawn up and approved by all Members within 24 hours of the meeting (not by circulation). The minutes must be approved by the competent authority within one month.
4. Posting guidelines for Officers at different levels:
In case of Commissioners and Chief Commissioners / Directors General, the Placement Committee will recommend both the station of posting and the specific charge.
4.1 For officers below the rank of Commissioner, the Placement Committee will place the officers at the disposal of the cadre controlling Chief Commissioner for further posting. In each region under a Cadre Controlling Chief Commissioner of Income-tax, there shall be a Local Placement Committee consisting of:-
(a) Cadre Controlling Chief Commissioner of Income-tax
(b) DG(Investigation); and
(c) The senior most Chief Commissioner whose jurisdiction falls within the region of the Cadre Controlling CCIT. They will consider the intra-region transfer of officers. All posting by the Local Placement Committee will be in accordance with the provisions of the transfer / placement guidelines.
4.2 On promotion, Group ’A’ Officers will normally be transferred out of the region, except, where they have come to that Region less than two years earlier. However, they may be retained for the balance period of tenure at the place of their posting, subject to the availability of vacancies.
4.3 Group’B’ Officers on promotion to the grade of ACIT shall be transferred out of the region except in those cases where the officers has less than three years of service left at the time of promotion.
4.4 Officers who have 3 years or less service left shall be posted to the station of their choice.
4.5 As far as possible, the senior most Commissioner may be posted as Administrative Commissioner.
5. Fixation of tenures and transfer / posting guidelines:
5.1 For the purpose of these transfer guidelines, the jurisdiction of each Cadre Controlling Chief Commissioner of Income-tax shall be treated as a separate region.
5.2 The total stay of an officer during the course of his entire career, in all grades (in Group’A’) in a particular region shall not exceed eighteen years.
5.3 (i) All group ‘A’ officers shall be liable for transfer at the commencement of the Financial Year, if they have completed-
(a) 8 years of continuous stay at a station in the following eight metropolitan cities;
New Delhi, Mumbai, Ahmedabad, Bangalore, Hyderabad, Pune, Chennai, Kolkata
(b) 5 years of continuous stay in respect of the following cities:
Amritsar, Baroda, Bhopal, Bhubaneshwar, Chandigarh, Coimbatore, Dehradun, Indore, Jaipur, Kanpur, Kochi, Lucknow, Ludhiana, Nagpur, Patna, Surat, Visakhapatnam, Trivandrum
- 3 years of continuous stay in respect of other cities.
(ii) The officers may, however, be transferred out before the completion of their tenures on their own request.
5.4 The minimum and maximum tenures on a post shall ordinarily be 2 and 3 years respectively.
5.5 All postings in the Board and its attached Directorate (including earlier Directorates like Directorate of Special Investigation, Inspection Division etc.) as well as posts in the Department Revenue, deputations / posting to Central Economic Intelligence Bureau (CEIB), Financial Intelligence Unit(FIU), NADT (including RTI), Enforcement Directorate, Authority of Advance Ruling (AAR), Competent Authorities (CAs), Appellate Tribunal for Forfeited Property (ATFP), Income Tax Appellate Tribunal(ITAT) and Settlement Commission shall not count towards calculation of stay at a particular station / Region but may be so counted at the option of the Officer.
5.6 (i) Deputation of officers under Central Staffing Scheme and other deputations shall be regulated as per the guidelines issued by the Department of Personnel and Training from time to time.
(ii) The period of deputation outside the Department shall be excluded for counting towards stay in the ‘station’ and ‘Region’ tenures of the officer. However, the same shall be counted, if the officer so desires.
(iii) On return from the deputation every officer shall report to the Board, who shall immediately be posted as OSD in the office of the local Chief Commissioner of Income-tax till his / her regular posting, for the purpose of drawing salary. This interim period shall not count as stay at the station.
5.7 The cooling off period for being posted again to the same station / region will be 2 years.
5.8 Periods spent on training and study leave at the same station or in the same region (including similar assignment abroad) will not be counted as period of stay at that station or Region.
5.9 Exceptions on compassionate / administrative grounds may be made by the Placement Committee.
5.10 In order to encourage officers to seek posting at stations as per para 5.3(i)(c), the Government shall sanction:
(a) At least one vehicle for officer for each Group ‘A’ post at every station irrespective of the level of the officer heading the office; and
(b) 100 percent housing facility for officers.
5.11 Officers who complete 3 years of tenure at National Academy of Direct Taxes, Nagpur, Regional training Institutes, Vigilance Directorate and CBDT, will get preference, as far as possible, in posting to one of the stations of their choice. Officers who have served in the North Eastern Region and J & K would get preference in posting to one of the stations of their choice.
6. Postings in the Directorates of the Board:
The respective Directors General may propose a panel of names for the consideration of the Placement Committee for posting in the attached Directorates of the Board. Individual officers will be posted by the Placement Committee.
7. Postings on compassionate Grounds:
7.1 cases of postings on medical / compassionate / educational grounds will be sympathetically considered by the Place Committee.
7.2 Husband and wife should be posted at the same station, to the extent possible.
8. Transfer on administrative grounds / public interest:
8.1 Notwithstanding anything contained in these guidelines, the Placement Committee may, if it considers necessary to do so in public interest and organizational objective, transfer, retain or post any officer to any station / region or a specific post.
8.2 In between two Annual General transfer exercises, on administrative exigencies, the Placement Committee may shift any officer from one place / post to another.
8.3 An officer against whom the CVC has recommended initiation of vigilance proceedings should normally be posted or remain posted at the station / region, which helps in early completion of vigilance proceedings. This restriction will remain in operation till such time as the vigilance matter is not closed. However, such an officer shall under no circumstances be posted to a sensitive charge.
9. Petitions against transfers:
9.1 The Board will draw the list by 15th January of Officers who are likely to be transferred out in the forthcoming Annual General Transfer and the same shall be circulated / placed on website. If an Officer feels that he is not due for transfer, then he may make a representation to the Board by 31st January of that year and the same will be disposed off by the Board by 28th February.
9.2 Grievance petitions from Officers against transfer orders will be considered and disposed off by the Board within a period of 30 days from the date of issue of original order.
10. Earned / Study Leave:
An Officer under orders of transfer may be granted Earned Leave or Study Leave from his present or new place of posting. Period under such leave will not count towards cooling off from stay at a station or in a region. Officers who proceed on leave without completing the minimum tenure at a station / region will be posted to the station from which they had gone on leave, on joining after availing leave. Officers who have completed their tenure at a particular station / region before proceeding on study / long leave will report to the office of the Cadre Controlling Chief Commissioner, under intimation to the Board, for further posting as per the guidelines applicable in their case.
11. Transfer of Office Bearers of Associations / Federations
Subject to the availability of vacancies, Principal Office Bearers (viz President or Secretary or Treasurer) of the recognized Associations / Federations may be allowed to continue at the national / regional headquarters of that Association / Federation till the next general transfers. |
