| Notification Detail :
OFFICE ORDER [F.NO.500/59/2003-FTD-I], DATED 10-12-2013
In consequence to the office order dated 6th December, 2013 regarding revision of work distribution between Joint Secretary (FT&TR-I) and Joint Secretary (FT&TR-II), the work distribution among the Director (FT&TR-I), Director (FT&TR-III) and Director (APA) under the Central Board of Direct Taxes (CBDT) is revised as under:—
| Officer |
Work Allocated |
| Director (FT&TR-I) |
| 1. |
|
All matters relating to Double Taxation Avoidance Agreements (DTAA) and Agreement for the Exchange of Information and Assistance in Collection of Taxes [AEI & ACT) with countries in North America (including Caribbean Islands) and Europe. |
| 2. |
|
All matters relating to sections 115A, 115AB, 115AC, 115BBA, 195 and Chapter XIIA of the Income-tax Act, 1961. |
| 3. |
|
All matters relating to Mutual Agreement Procedures except those relating to Transfer Pricing Issues in respect of countries in North America (including Caribbean islands) and Europe. |
| 4. |
|
Coordination with OECD in work relating to Working Parties 1, (including BEPS work taken by WP-1); Task Force on Digital Economy, and Forum on Tax Administration (including FTA MAP Forum) and Global Forum on Tax Treaties. |
| 5. |
|
All matters relating to Tax Administrative Reforms Committee. |
| 6. |
|
Providing inputs on Policy issues relating to above. |
| 7. |
|
Any other matters relating to foreign tax that may be assigned by JS (FT&TR-I). |
|
| Director (FT&TR-III) |
| 1. |
|
All matters relating to Exchange of Information in respect of countries in North America (including Caribbean islands) and Europe. |
| 2. |
|
All matters relating to sections 94A, 95 and 230 of the Income-tax Act, 1961. |
| 3. |
|
All matters relating to FATCA and Automatic Exchange of Information (including at the Global Forum on Transparency and Exchange of Information for Tax Purposes and OECD Working Party 10). |
| 4. |
|
Coordination with OECD in work relating to BEPS, including in CFA and Working Parties 10 and 11, excluding work allocated to Director (FT&TR-I) and Director (APA). |
| 5. |
|
All matters related to taxation in G-20. |
| 6. |
|
All matters relating to Central Direct Tax Advisory Committee. |
| 7. |
|
Providing inputs on Policy issues relating to above. |
| 8. |
|
Any other matters relating to foreign tax that may be assigned by JS (FT&TR-l) and any other work not specifically assigned to Director (FT&TR-I) or Director (APA). |
|
| Director (APA) |
| 1. |
|
All matters relating to bilateral Advance Pricing Agreements in respect of countries in North America (including Caribbean islands) and Europe. |
| 2. |
|
All matters related to unilateral APAs. |
| 3. |
|
All matters relating to Mutual Agreement Procedures relating to Transfer Pricing issues in respect of countries in North America (including Caribbean Islands) and Europe. |
| 4. |
|
All Policy matters relating to Transfer Pricing, MAP and APA. |
| 5. |
|
Coordination with OECD in work relating to Working Party 6 (including BEPS work taken by WP-6) and Global Forum on Transfer Pricing. |
| 6. |
|
Providing inputs on Policy issues relating to above. |
| 7. |
|
Any other matters relating to foreign tax that may be assigned by JS (FT&TR-I). |
|
2. This order is issued with the approval of Chairperson, CBDT.
3. This revised order comes into force with immediate effect.
|
