Total Papers4 Papers
Total Marks400 Marks
PatternDescriptive + Objective
Books AllowedPaper 2 & 4
Paper 1 — Precis and Draft
Subjective
100 Marks
▼
Candidates tested in precis writing and drafting letters on subjects connected with work in an Income Tax Office.
1
Letter formats — Higher to lower authority (direct); Higher authority via subordinate officer (CIT/CCIT → JCIT/Addl. CIT via ITO(HQ)/DCIT(HQ))
2
Reopening of Case — Reasons for re-opening u/s 147/148 of IT Act, 1961
3
AO Notices — AO to Assessee; Penalty Show Cause Notice from AO to Assessee
4
Circulars
5
Letters u/s 133(6) — Approval for enquiries; to Sub-Registrar/Bank Manager/Company Registrar; to individual/company
6
Notices u/s 142(1) — IT Act, 1961
7
Letter from lower to higher authority
8
AO to AO/TRO correspondence
9
Summons u/s 131(1) and Notice u/s 131(1A)
10
Notice u/s 143(2) and Notice u/s 226(3)
11
Notice from NeAC
Paper 2 — Office Procedure (FR, SR etc.)
With Books
100 Marks
▼
7 books of latest edition provided: FRSR Part-I (General Rules), Part-II (TA Rules), Part-III (Leave Rules), Part-IV (DA, DR & HRA), General Financial Rules, Delegation of Financial Powers, CCS Conduct Rules.
Part I — Service Rules
a
Fundamental Rules — Section III: Ch-II (Definitions), Ch-III (General Conditions & Service), Ch-IV (Pay), Ch-X (Leave), Ch-XI (Joining Time)
b
Supplementary Rules — Div-III (Medical certificate), Div-IV (Compensatory allowance), Div-VI (Travelling Allowances), Div-VII (Records of service), Div-XXII (Joining time admissible), Appendix XII-A (Revised Leave Rules)
c
CCS (R.O.P) Rules, 1960
d
Delegation of Financial Powers Rules, 1958
e
CCS (Conduct) Rules 1964
f
General Financial Rules, Part I & II (1963 Edition)
Chapter-wise Topics
1
Important definitions of FR; Travelling allowance & Joining time
2
Financial Powers; Government servants conduct rules
3
Classification, control & appeal rules; Medical attendance rules
4
Home Travel Concession (HTC); Children's Education Allowance
5
House rent provisions; Revised Leave Rules
6
Pension, gratuity & family pension provisions; General Provident Fund Rules
Paper 3 — IT Office Procedures (Part B)
IT Procedures
100 Marks
▼
1
Assessment Procedures
2
Penalties and Prosecution
3
Appeals and Revision
4
Advance Tax
5
ITR and Rates of Taxes
6
TDS & TCS
7
Search and Seizure
8
Refunds
9
Tax Recovery
10
Other Topics
11
Write Off of Taxes
Paper 4 — Income Tax Law & Computation (Descriptive)
With Books
100 Marks
▼
Candidates may use Ready Reckoner and Income Tax Manual. Syllabus same as ITO P1 Part A & P2, but question pattern is descriptive/subjective.
Part A — Income Tax 50 Marks
1
General Terminologies, Tax rates, Surcharge & Cess; Income under all heads (Salary, House Property, PGBP, Capital Gain, Other Sources)
2
Deductions u/s 80; Advance Tax, Interest u/s 234A/B/C; Set-off & Carry forward of losses; TDS & TCS
3
Taxability of Partnership Firm & Partners; Miscellaneous topics (Clubbing, Cash Limits, Trust, S-14A, MAT/AMT, S-10AA, Agriculture Income, Residential Status)
Part B — Accounts 50 Marks
1
Accounting Cycle (Journal, Ledger, Trial Balance, Financial Statements including adjustments)
2
Partnership (Admission, Retirement, Death, Change in PSR, Dissolution); Joint Venture; Consignment; Company Accounts
3
Accounting Standards (AS-1, 2, 3, 7, 9, 10, 11, 14, 19); Depreciation & Hire Purchase; BRS; Errors; Bills Transactions; Miscellaneous Theory including Analysis & Interpretation of Financials
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