Table of Contents
FAQ ............................................................................................................................................................... 2 DESCRIPTION OF TEP PROCESS: ................................................................................................................... 4 FORMAT OF TEP COMPLAINT- ..................................................................................................................... 5 FORMAT OF RTI- ........................................................................................................................................... 8 FORMAT OF FIRST APPEAL UNDER RTI ACT- ............................................................................................... 9 FURTHER GYAAN ON IT SECTIONS ............................................................................................................. 11 Detail of 269ss & 269 t income tax ......................................................................................................... 11 When you take a loan ............................................................................................................................. 12 When you repay a loan ........................................................................................................................... 12 The price you pay for a default ............................................................................................................... 12 Provisions for genuine transactions........................................................................................................ 13 Bottom-line ............................................................................................................................................. 13
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What is TEP? Tax Evasion Petition or TEP is a complaint filed by any citizen against a person(s) who believes that such a person is doing illegal nonpayment or underpayment of income tax. What are the grounds for filling TEP? If you have FIR copy/DV copy/Bills of marriage expenses claimed by opposite party wherein they have mentioned huge amount (Beyond their capacity to spend). Bills of marriage expenses claimed by opposite party if you have any detail wherein they have mentioned larger amount (Beyond their capacity to spend).Better to have more and more information like their bank accounts/properties also. Where should I make a complaint? To The Chief Commissioner of Income Tax of your particular state with a copy to DGIT(Investigations) Income Tax Department. Secondly to Member Investigation, CBDT, Department of Revenue, Ministry of Finance, North Block. New Delhi. Example: - In case probable Tax evader resides in Chandigarh and complainant resides in Delhi. Complaint should be addressed to To the Chief commissioner of Income Tax-Chandigarh. We have seen cases where people file complaint in wrong state. Please be careful while filling. What is term Tax evader? Tax evader is the person who has not submitted required Income tax as per law. What are the documents should I submit along with TEP? In criminal matters TEP should be SUPPORTED WITH certified copies FIR or notices received from CAW and Complaint copy, certified Dowry list/Istridhan claiming larger amount is spent on the marriage by the complainant family, DV Petition copy, details of heavy expenditure claimed. Any other creditable document which disclose huge amount spent or earned by the complainant of the case for example any property transaction in recent past. Is it compulsory to have PAN numbers of probable tax evader? NO, you can file TEP without giving information of PAN number. It is duty of the investigating Agency to find PAN No from the person whose information asked for because the wards in the Income tax deptt are divided alphabetically. But make sure you provide the correct name and the complete address of the Tax evader. Page 2 of 13
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You file TEP They do nothing You File RTI They issue notice u/s 142(1) of income tax Act. The parties need to respond within one month otherwise there is a penalty of upto 10 000/- for disobeying notice. But no one cares as income tax officer never implement. The copy of the summon has a clause which reads as follows "Without prejudice to the provisions of any other law for the time being in force, if you intentionally omit to so attend and give evidence or to produce the books of accounts and or documents a penalty for a sum which shall not be less than Rs.1000/- (Rupees one thousand) but which may extend to Rs. 10,000/(Rupees ten thousand) for each default or failure shall be imposed upon you under section 272A(1)(e) of the Income-tax Act, 1961/37(2) of Wealth Tax act, 1957." ITO sends Inspector to parties residence for enquiry. He will prepare an enquiry report and hand it over to Income Tax officer (ITO). Most probably, some settlement reached with the inspector, ITO and parties. They reject your RTI u/s section 8 and 11.
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8. 9.
10. 11.
You file Appeal u/s 19(1) openly putting allegation that ITO is not interested in recovering Govt. Money. Also files on complaint to Chief Income Tax Officer. That makes ITO tense and he again try to share his problem with parties and again some vague answer comes. You must file a complaint to M/o finance with copy to all officers saying that Huge Govt money is evaded in tax as ITO is not interesting in making nation grow etc....... keeping all other in loop. Then again file RTI with remaining questions. If required ITO can issue summons u/s 131 of the Income Tax Act, 1961 wherein opposite party will be directed to present himself/herself before ITO
This is the only way then ITO may come up with some information. You have to try hard. As the same procedure were adopted by seniors and got quite enough information in parts and now using that to screw opposite party which exposes there misconduct.
To, The Chief Commissioner of Income Tax C.R Building I.P Estate. New Delhi -110002
Date: XXXX
SUBJECT: - Tax Evasion Petition for investigation into source of income and tax liabilities of Mr.FIL and Mrs.MIL both R/o. Honorable Sir/Madam, This is a tax evasion complaint against Mr.FIL and Mrs.MIL R/o:. PAN No. of Mr.FIL: XXXXX PAN No.of Mrs.MIL: XXXXX
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Beyond the same Mr. FIL is the lawful owner of a house measuring 100 Sq Yard in New Delhi(XXXXX) and it is common knowledge that he owns 3-4 other houses in the name of his wife Mrs.MIL and few other Benami properties. It has been averred many a times that they also owns 2-3 lockers in various banks, had multiple savings accounts in SBI/ING Vysa and in other banks and has Fixed Deposits worth many lakhs.
As per the information, Mr.FIL and Mrs.MIL have some unknown source of income. The example of which is that their daughter(Mrs.498a) has allegedly given items of heavy cost as dowry to me (Copy Attached as Annexure B) in her own admission in writing to CAW Cell,New Delhi in marriage and after the marriage with me. Publicly known only source of income for Mr.FIL is through his employment in the capacity of a Post in XXXX and Mrs.MILs income is NIL. From where they brought such huge sum of money for said dowry and has carried other liabilities of the family besides having properties is a matter of investigation which your esteemed department has the jurisdiction to investigate. Please investigate as to whether Mr.FIL and Mrs.MIL has ever shown such a huge amount as their income and paid taxes on the same (This income include only amount allegedly spent on dowry items/marriage and doesnt contain amount spent on other liabilities of his family and invested/spent on the properties owned by them) and if they had purchased the items of dowry from proper shops/showrooms after paying proper taxes for their purchase.
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(XXXX) Copy to: 1. DGIT(Investigations) Income Tax Department. Deptt of Revenue. 3rd Floor,A Center. E-2,Jhandewalan Extn.New Delhi- 55.
2. Member Investigation, CBDT, Department of Revenue, Ministry of Finance,North Block. New Delhi
FORMAT OF RTI-
To, CHIEF COMMISSIONER OF INCOME-TAX, DELHI-I ADMINISTRATION DEPUTY COMMISSIONER (HQRS-ADMN) ROOM NO.354, CENTRAL REVENUES BUILDING I.P. ESTATE, NEW DELHI-110 002 Name of the applicant: S/o Mr. Residence address:
Date:
Detail of payment of filing fees: Initial fee of Rs. 10/- in the way of Postal Order of Rs 10/bearing serial number XXXX has been enclosed along with the application as prescribed under Right to Information Act /Rules 2005. Undersigned is ready to pay processing fee (if any) required to furnish said information.I am not aware of the payee details. So, kindly fill appropriate details in IPO #XXXX worth Rs 10 /-(Rs Ten only) as it is the duty of PIO to provide reasonable assistance under 5 (3) of the RTI act to applicant. Undersigned has submitted a complaint/tax evasion petition on dated: XXXX in the office of CIT (Commissioner of Income Tax) Income Tax Department, New Delhi (Attached as Annexure-A). Tracking detail of Speed Post is also attached as Annexure-B Particulars of information required under RTI Act 2005 are as follows:
1. Please provide Investigation officers name, Designation, employee ID and contact
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In case the information is held by or related to another public authority, the application or such part of it as may be appropriate may be transferred to that other public authority under intimation to the undersigned as per Section 6(3) of RTI Act. If you cannot give the whole information demanded by me, please give a part of the information which can be given according to section10 the RTI Act 2005. Section 10 of the Act allows those part(s) of the record which are not exempt from disclosure and which can reasonably be severed from parts containing exempt information to be provided. Further it is requested that the applicant (a citizen of India) would like to receive the above said information by post on the address mentioned below, within 30days (thirty days). As prescribed under the Right of Information rule /Act. Kindly arrange to provide above information by speed/registered post at below mentioned address. Thanking you, Yours truly Name: Address:
The Right to Information Act, 2005 First Appeal for State Government PIO To, The First Appellate Authority under RTI Act Addl. Commissioner of Income Tax Sir/Madam, As I am aggrieved by decision of Public Information Officer, I hereby file this appeal for your kind decision. Page 9 of 13 Date:
number against above tax evasion petition. 2. Please provide action taken report on concerned tax evasion petition.
6. Particulars of Decision of CPIO/SPIO: Letter reference No: Date of CPIO/SPIOs Decision: Date of receipt of decision by the appellant: 7. Brief facts of the case: Applicant has requested information about Investigation officer to whom TEP is assigned and action taken report. Applicant has not asked for any third party or personal information.
Name: Address:
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Bottom-line
The income tax department doesnt hesitate to levy a penalty for any violation of the provisions of the Income Tax Act. As a taxpayer, you are, therefore, advised to accept loans of Rs 20,000 or more only by cheques and repay them too only by cheques. Unless, of course, you have no choice but to opt for cash transactions. If that happens, make sure you have enough reasonable cause to do so, and the transaction is duly accounted for; YOU HAVE THE ABILITY TO TURN THE TABLE UPSIDE DOWN, JUST MAKE A WISH AND WORK HARD REAL HARD. HE LISTENS ....HE GIVES JUSTICE.....BUT YOU HAVE TO ACT.. This article may not be further copied or reproduced without written permission from the author Page 13 of 13