1 N. JAYASANKAR, Additional Director, Course Director R. RAVICHANDRAN, Additional Director ...

60 Pages·2011·2.49 MB·English

Chhindwara Road, Nagpur 440 030
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R. RAVICHANDRAN, Additional Director General - II aaaatttt tttthhhheeee WWWWoooorrrrlllldddd WWWWiiiitttthhhhiiiinnnn

N. JAYASANKAR, Additional Director, Course Director

K. M. MAHESH, Deputy Director KAUMUDI PATIL, Assistant Director Associate Course Directors

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Chhindwara Road, Nagpur 440 030
Telefax.: 0712 – 258 2358

64th Batch of the Indian Revenue Service
The 6 (+ 4) Maxims

Even as there are no goals but ways and paths to The Absolute, and my Absolute
Will needs to break itself from the shackles of the environment and the unknown
towards satisfying needs and outliving wants,

I shall, at all times, strive to

1. awake and arise before sunrise, clean my body, mind and heart; and
• resolve to live and act in the present in productive ways that sustainably
resonate with nature; and
2. reflect, introspect and meditate on myself, my true calling and The Absolute
Truth;
3. harbour no complaints, ill-will or regrets against anyone or about any incident
of the past;
4. develop an ever-expanding vision of becoming,
• powered by energy and discipline, humility and compassion, gratitude and
sacrifice;
5. involve myself in contributory actions with passion and integrity and in
complementary synergies with others
• while remaining detached about results; and
• exercising moderation in enjoying the fruits of my actions;
6. harbour no expectations from anyone or about any event or desire any
sinecure in the future.

Such a world of mine, may I have the power to help make.
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*The contents in any narrative of intents infinitely exceed the words therein (see the picture above)
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The Induction Programme Manual provided the overall backdrop and framework of the
stipulated components of training, its underlying philosophy and proposed strategies and
approach-platforms. The components of training are clearly laid out in pages 28 to 31.
The philosophy too has been elaborately discussed and does not warrant a repeat here.
In essence and objectives, it seeks to prime, prepare, condition and present a Finished
Product’ Officer Trainee (FPOT) who shall acquire and remain in command and control
over the fortunes of Direct Taxes Administration in manners that maximize national and
public interest.

Such FPOT must

a) inhere in himself/herself the best practices, traditions and accumulated learning capital;
b) take best quality decisions in the present through productive invoking of will and
masterly communion with the environment;
c) not be swept away by, nor simply more than float alongside, change. He/she must
absorb and understand change and drive and generate synergistic output.

Towards this integrated set of objectives that envelop the past, present and future
(progress over time is, more often than not, driven by creative energy spikes tempered
and nuanced by the wisdom of history), the philosophy emphasized mmmmaaaaxxxxiiiimmmmiiiizzzziiiinnnngggg
ccccoooonnnnttttrrrriiiibbbbuuuuttttiiiioooonnnnssss,,,, as against desires, spiced with detachment for the fruits of their involved
labour. The 6 (+4) maxims framed in this connection are worth a reread at this time.
These are once again made available as the preamble to this Mid-Programme Overview.

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The illiterate of the 21st century will not be those who cannot read and write, but those who cannot learn, unlearn, and
relearn. ~ Alvin Toffler
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The four steeds of ggggrrrraaaattttiiiittttuuuuddddeeee for the A hypercube (for those interested, a 4-D
opportunity to serve (‘service’ is from the hypercube can be conceived in 3-D and
Latin ‘servitium’ that means ‘celebration of plotted in 2-D as shown across)
public worship’), ssssaaaaccccrrrriiiiffffiiiicccceeee of time, energy and combination of iiiinnnnffffoooorrrrmmmmaaaattttiiiioooonnnn ((((IIII)))) accessing,
a lot else besides towards public welfare, processing and absorbance abilities,
hhhhuuuummmmiiiilllliiiittttyyyy towards what has been and can be coalescing of such imbibed information
attained and ccccoooommmmppppaaaassssssssiiiioooonnnn for what is around, into ccccoooonnnncccceeeeppppttttuuuuaaaallll understanding and
in particular for natural entities, processes kkkknnnnoooowwwwlllleeeeddddggggeeee ((((CCCC)))) and the in turn
and laws that will aid their long-term interests transformation of acquired knowledge
(in effect serve the noble objectives of ethics into innate kkkknnnnoooowwwwiiiinnnngggg (sssskkkkiiiillllllll formation and
and sustainability while pursuing growth and wisdom) ((((SSSS)))) is sought to be synthesized
profitable progress) drive the chariot of in the cauldron of training by
contributions. The charioteer is the Course encouraging ppppeeeerrrrssssoooonnnnaaaalllliiiittttyyyy ((((PPPP)))) recognition,
Team and the warrior in the chariot, the formation and enhancement which is an
Officer Trainee, who alone has been provided auto-catalyst. In this, the I, C and S
the weapon (tool) to conquer what lies ahead dimensions are the x y, and z axes while
provided he is willing to be guided by the the P dimension is the 4th axis (similar
sage charioteer. to the time dimension).

Movements towards objectives have to be wise if they are not to be sub-optimal or
inferior; there can be no best quality movement minus personality creation of the highest
kind and order. In effect, one could make mathematical and syllogistic representations as
shown next. Along the ppppeeeerrrrssssoooonnnnaaaalllliiiittttyyyy ddddiiiimmmmeeeennnnssssiiiioooonnnn,

Collective Public Interest (CPI) = F [Individual Interest Maximization (IIM), Ecosystem
Responsibility Recognition (ERR)] = F [IIM, ERR]

IIM = F [Will, Personality] where Personality = F [Will, Psyche]
ERR = F [Will, Personality] where Personality = F [Will, Psyche]

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Education consists mainly of what we have unlearned. ~ Mark Twain
Along the tttteeeecccchhhhnnnniiiiqqqquuuueeeessss----tttteeeecccchhhhnnnnoooollllooooggggyyyy----lllleeeeaaaarrrrnnnniiiinnnngggg dimension,

Both IIM and ERR = F [Knowing (Wisdom and Skills)]

Knowing (Wisdom and Skills) = F [Conceptual Understanding and Knowledge]
= F [F [Information gathering and absorbance]]

From the above it becomes clear that transformational personalities catalyze Knowing
(Wisdom and Skill) and in turn maximize individual and collective interests and enhance
the quality of our ecosystems. The challenge therefore of the charioteer being the Course
Team is to synthesize warrior personalities being FPOTs rich in gratitude, sacrifice,
compassion and humility. The fulfillment of this challenge will be the principal theme of
the 2nd Module of this training.

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Several segments of the techniques-technology-learning dimension were significant
presences in the 1st Module in the forms of:

a) CCCCoooorrrreeee ((((CCCCoooo)))) inputs in Basic Law, Basic Economics, Direct Tax Law (Theory – Design,
Components, Interpretation and Computation), Civil and Criminal Laws, Business Laws,
Accounting and Hindi as an Official Language;
b) AAAAddddddddiiiittttiiiioooonnnnaaaallll ((((AAAAdddd)))) inputs in Quantitative/ Computing Techniques, Computer Applications,
Human Resource Management, Organizational Behaviour, Philosophy and Strategy,
Operations, Generic Management and Administrative Systems and Procedures;

One works upwards towards a core of understanding (and the final core of the One
Truth) by first building a broad and adventitiously ‘green’ foundation of understanding, not
unlike an inverted banyan tree, that leads, rather uplifts, one to Understanding.

Please stay constantly reminded of the immortal phrase that follows:
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It is what we think we know already that often prevents us from learning”~ Claude Bernard
urdhva-mulam adhah-sakham,
ashvattham prahur avyayam
chhandamsi yasya parnani, yas tam
veda sa veda-vit

‘It is said that there is an
imperishable banyan tree that has its
roots upward and its branches down
and whose leaves are the hymns of
wisdom. One who knows this tree is
the Knower’

The Bhagavad Gita 15.1

To elaborate and particularize, during the 1st Module, the ‘seeds’ of Information and
Conceptual Understanding have been sown and the sprouts and leaves welcomed and
carefully tended to. Today we luxuriate in the healthy ripeness of the results. To a
considerable extent, the crops have been harvested in the signal areas of Direct Tax
Laws, Accounting, Civil and Criminal Laws and Business Laws. In the other areas, the
‘seeds’ have only been sown and harvesting is a long way off.

The detailed discussions in the Induction Training manual reach the acme of their
churning on page 32 which shows that all of the training content required for IRS officers
and the Department can be placed under the 15 generic headers, most of which are also
recognized University Subjects. Each of these Subject-Headers have been assigned a
corresponding letter code following which the Topics and Sub-Topics falling under these
were assigned alphanumeric codes. All of these were then integrated to generate weekly
auto - programmed Schedules using Ms Excel.

Much of the ‘seeds’ (of
Information and Conceptual
Understanding) stated in the
previous paragraph are CCCCoooorrrreeee
Components of the Training and
are coded likewise. These are
specifically recorded as ‘Papers’
and ‘Topics’ in the officially
approved syllabus.

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I am learning all the time. The tombstone will be my diploma. ~Eartha Kitt
Some of them (the AAAAddddddddiiiittttiiiioooonnnnaaaallll inputs) have been included as essential appurtenances to
creating the ‘bare minimum’ environment that will stimulate and enhance the right – and
right combinations of – personality attributes and catalyze the formation of knowledge
and wisdom capital amongst the Officer Trainees. Consequently, in the 1st Module, we
have completed (fully or partly) the following sextet-combinations of sets of components:

‘‘‘‘SSSSeeeeeeeeddddssss’’’’ ‘‘‘‘MMMMaaaannnnuuuurrrreeee’’’’
Information Concepts and Knowing Personality
Knowledge (Skills/Wisdom)

IIII CCCC SSSS PPPP
Core ((((CCCCoooo)))) Partly Partly Partly Limited
Additional ((((AAAAdddd)))) Partly Partly Limited Partly

*’Partly’ stands for ‘Partly Complete’ and ‘Limited’ means ‘Limited Exposure’

The above table helps generate topics, objectives and destinations suo motu which can
then be compared with the list of prescribed papers, topics and sub-topics (as per the
approved syllabus) for the 2nd Module.

This will help generate a

comprehensive set (blend

rather) of topics and sub-topics

that need to be covered. These

are listed below (the modes

and schedules according to

which these will actually be

imparted will be detailed later)

and include some limited

Explanations (for the

combinations stated in the

Table above):

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1. The Co-C and Co-I intersections in the table above includes the conceptual and informational
sessions taken in Direct Tax Laws, Accounting, Business Laws and Civil and Criminal Laws. These
will now be supplemented with:

Prescribed Topics

A. Included in paper VI titled “Procedure/Techniques of Investigation and Drafting of
Orders and Reports”

j. Cross-Border Transactions – Investigation and Taxation
k. Other Investigative and Regulatory Agencies
l. Audit – Internal and External (Revenue) 3 Topics (Cumulative 3)

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Nothing that is worth knowing can be taught. ~Oscar Wilde
B. Included in Paper-VII titled ‘Information Technology and Operations’

m. Technology and Standards – Hardware, Software, Operating Systems
n. Learning and Knowledge Management Systems
o. Information Technology Architecture in the Department
p. e-filing of Returns
q. Functionality of Tax Identification Number (TIN) – e-TDS, AIR, OLTAS
r. Centre Processing Centres 6 Topics (Cumulative 9)

C. Included in Paper-VII titled ‘Management and Administration in the Tax Department

j. Organizations – Structure, Functions and Operations

k. Strategic Vision and Objectives

l. Positioning and Image Building – Department-Specific

m. Tax Compliance Risk Management: Department-

Specific

n. Effective Taxpayer Service Delivery: Department-

Specific

o. e-Governance – Department-Specific

p. Intelligent Databases

q. Third Party Reporting Arrangements

r. Role of Tax Intermediaries

s. Human Resource Management – Department-Specific

t. Leadership and Team Building – Public Organization-

Specific

u. Budget Preparation and Finalization: An Overview

v. Knowledge and Business Process Reengineering –

Department-Specific FFFFiiiigggguuuurrrreeee:::: GGGGlllloooobbbbaaaallll OOOOrrrrggggaaaannnniiiizzzzaaaattttiiiioooonnnnssss

w. International Best Practices: Tax Administration-
14 Topics (Cumulative 23)
Specific

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I hear and I forget. I see and I remember. I do and I understand. ~Confucius
D. Included in Paper-IX: titled ‘Business Laws-II (with Bare Acts)

a. The Indian Evidence Act, 1872
1. Chapter I, II, III, IV, V & VII, Chapter X (Sections 137 to 164)
b. The Indian Penal Code, 1860
1. Chapter X – Sections 170 to 190
2. Chapter XI – Sections 191, 197, 204, 206, 207, Section 420
c. The Code of Criminal Procedure, 1973
1. Sections 2(a), 2(c), 2(d), 2(l), 2(n), 2(x)
2. Chapters II, XII (Sec. 154, 155), XIII, XIV, XV, XVI, XVII, XIX, XX, XXI, XXIII, XXIV
d. The Civil Procedure Code, 1908
1. Section 5
2. Part I: Section 11, Sections 27 to 32
3. Part II: Sections 49 & 50
4. Part IV: Sections 79 to 82
5. First Schedule: Order V, Order VIII, Order IX, Order XI, Order XIII, Order VI, Order XVIII,
Order XXVI, Order XXVII
e. The General Clauses Act, 1897
1. Definitions, Sections 3(3), 3(7), 3(18), 3(35), 3(49), 3(62)
2. Section 5, Section 6, Sections 9 to 13
3. Sections 25, 27 and 28
f. The Limitation Act, 1963 – All Chapters
g. The Negotiable Instruments Act, 1881– All Chapters
h. The Information Technology Act, 2000 - All Chapters
i. The Right to Information Act, 2005– All Chapters
j. Foreign Exchange Management Act, 1999, Foreign Contribution (Regulation) Act, 1976 and
Prevention of Money Laundering Act, 2002
k. Service Tax and Goods and Services Tax – Overview only
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I am always doing that which I cannot do, in order that I may learn how to do it.~ Pablo Picasso