GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
FOREIGN TAX AND TAX RESEARCH - II
NEW DELHI

OFFICE MEMORANDUM

Dated: May 22, 2020

Subject: Calling for applications for posting of IRS officers to the post of First Secretary in the Income-Tax Overseas Unit (ITOU) at Indian Missions in Singapore, Japan, UK, USA, Netherlands and France - regarding.

The undersigned is directed to refer to the above mentioned subject and state that the post of First Secretary in the Income Tax Overseas Unit (ITOU) at Indian Mission in Singapore, Japan, UK, USA, Netherlands and France is likely to fall vacant in due course, on completion of tenure of present incumbents.

2. In this context, all the willing IRS officers in the rank of Addl. CIT/Jt. CIT, belonging to 2004 to 2010 Batch and fulfilling the eligibility criteria as per policy regarding selection criteria, may apply to Joint Secretary (FT&TR-I), CBDT, in prescribed proforma (copy enclosed) through proper channel, by 26/06/2020. The officers are requested to send advance copy of their application on the e-mail usftd2ii-dor@gov.in. Finally, applications received through proper channel only will be considered. Considering the prevailing circumstances, applications through proper channel may be sent online to dirfttr2-rev@nic.in.

3. The undersigned is further directed to enclose herewith the Policy regarding selection criteria and procedure for selecting officers to Income-tax Overseas Units in Indian Missions abroad.

[F.No. 500/6/2020-SO/FT&TR-II(2)/85]

(Kuldeep Sharma)
Under Secretary (FT & TR-II)(2)

APPLICATION FORM FOR POST OF FIRST SECRETARY IN INCOME TAX OVERSEAS UNIT AT SINGAPORE, JAPAN, UK, USA, NETHERLANDS AND FRANCE FOR THE OFFICERS BELONGING TO INDIAN REVENUE SERVICE.

Place:

Date:

Verified that the details provided above are true and correct.

(Signature)

Name with Designation

Policy for posting of officers in Income Tax Overseas Units (ITOUs)

In supersession of the existing policy, revised selection criteria and procedure for selecting officers for ITOUs, as approved by the Competent Authority, is as under:

1.1 Eligibility Criteria:

All officers from the Indian Revenue Service (Income Tax), having 9-15 Years of service in Group A, with all five preceding APARs to be ‘Very Good’ or, above, and fulfilling the following requirements may apply:

(i) He must be cleared from vigilance angle;

(ii) At the time of application, he should not be debarred by DoPT from foreign training / deputation abroad. After The period of debarment, the officer shall be eligible to apply;

1.2 Application and Evaluation Process:

(i) Applications will be invited from Officers desirous of applying for the vacancy in ITOUs by the JS (FT&TR)-II.

(ii) Each applicant who fulfills the eligibility criteria shall be evaluated by the evaluation committee on the maximum marks of 65. The candidates shortlisted by the Evaluation committee will be interviewed by the Interview Committee on the maximum marks of 35. The final selection shall be based on the total marks out of 100.

(iii) The Evaluation Committee shall consist of following 4 Joint Secretary level officers of CBDT:-

(a) JS (FT&TR) I

(b) JS (TPL) I

(c) CIT(Inv.)

(d) JS (FT&TR) II Member Secretary

Where any of the above members could not be present due to any reason, the Chairperson, CBDT shall nominate a suitable replacement from CIT level Officers of the CBDT.

(iv) Officers applying for posting in ITOUs shall attach the following details, along with their applications:

(a) Officers to provide a brief resume of 5 of their best works along with the application. The resume of outstanding work shall contain a summary in one page along with annexures, if any, in support of the same.

[This resume shall be evaluated for a maximum of 40 marks. Each member of the Evaluation Committee comprising of 4 Officers shall award marks out of maximum 10 marks. These shall be aggregated to determine the score on ‘best work’.];

(b) The applicant shall submit 2 recommendations from serving officers with the Government who were their immediate supervisory authority at any time in their career. These recommendations shall also not exceed one page.

[These recommendations shall be evaluated for a maximum of 10 marks. Each member of the Evaluation committee comprising of 4 Officers (2.5 marks each) to determine the score on ‘recommendations.’];

(c) Applicant will submit a Statement of Purpose in maximum 1000 words detailing how his knowledge, experience and commitment will facilitate augmenting tax administration in International context.

[This Statement of Purpose shall be evaluated for a maximum of 10 marks. Each member of the Evaluation Committee comprising of 4 Officers shall award marks out of maximum 2.5 marks. These shall be aggregated to determine the score on ‘Statement of Purpose.’];

(v) 5 marks shall be assigned to the APAR grading for the last 5 years. Every outstanding grading [where numerical grading, i.e. grading equal to or higher than 8] shall be given 1 mark.

(vi) If the APAR is not written for any year or where there is NRC [No Report Certificate] for any year, the APAR for the year immediately prior to 5 years shall be considered.

(vii) The number of candidates shortlisted by the Evaluation Committee shall be equal to 4 times the number of vacancies being considered to be filled.

1.3 Interview Process:

(i) The interview will be carried out by a Committee comprising of the Chairperson, CBDT, Member (P&V), and any other Member of the CBDT as nominated by the Chairperson. JS (FT&TR)~II will be the Secretary of the Interview Committee.

(ii) Interview shall be of maximum 35 marks. Chairman of the Interview Committee shall award the applicant maximum 12 marks, other two Members will award a maximum of 11.5 marks each. These marks shall be aggregated to determine his total ‘Interview score’.

(iii) The Interview Committee shall test the candidate particularly on the following areas:-

(a) Investigation skills and the acumen to handle International Financial Transactions having bearing on compliance issues.

(b) Overall awareness in respect of financial scenario and devices used for tax avoidance.

(d) International taxation and Transfer Pricing;

(e) Double Taxation Avoidance Agreements (DTAAs);

(f) Tax Information Exchange Agreements (TIEAs);

(g) Advance Pricing Agreement (APAs);

(h) Mutual Agreement Procedure (MAP);

(iv) Based on total marks out of maximum 100 (65 to be awarded by the Evaluation Committee and 35 by the Interview Committee), Panel will be prepared in descending order of marks assigned with the number of empanelled officers being twice the number of vacancies considered to be filled and file recommending the panel of Officers would be put up to the Placement Committee by the Member Secretary of the Committee for the approval of the Finance Minister. Regarding the choice of the countries, the Interview Committee shall make suitable recommendations consideration the choice of applicants and marks secured by him.

(v) After obtaining approval of the Finance Minister, the particulars of the Selected Candidates shall be forwarded to MEA for their concurrence followed by reference to ACC for approval.

(vi) In case, any of the officers opt out at any stage, or any officer posted in ITOU is repatriated for any reason, the next officer in the panel shall be offered the assignment.

(vii) The validity of the panel shall be for a period of three years after which fresh panel shall be drawn following the same process.

2. The revised selection criteria shall be made applicable to all vacancies arising after 06.05.2013, the date of approval of this policy by the Competent Authority.