national academy of direct taxes -...

Volume 4 Issue 3 NEWSLETTER March 2012

…reaching out

129 Officer Trainees of 65th Batch of IRS visited Vari-

ous Central Training institutes and Attended a Course

in Bureau Of Parliamentary Studies & Training be-

tween 4th of March and 21st March. The attachment

reached its zenith when they met Her Excellency Presi-

dent of India. They also met Hon‟ble Finance Minister

and Several senior members of the Department in their

trip. The course team headed by Dr. Rajeev Ranade

IRS, Course Director and Shri. Vijay Kumar Singh IRS,

ACD-I and Shri. Johnson Kadaloor IRS, ACD-II ac-

companied them. The President congratulated them on

entering the prestigious Indian Revenue Service. The

President of India, Smt. Pratibha Devisingh Patil met

Officer Trainees of the 65th Batch of the Indian Reve-

nue Service (IRS) at Rashtrapati Bhavan in New Delhi

on March 14, 2012. Sh. Laxman Das, Chairman CBDT,

Smt. Manjari Kacker, Member (P&V), CBDT, Sh. D.S.

Saksena, DG, NADT & Sh. R. Ravichandaran, ADG-II,

NADT were also present for the meeting with the Presi-

dent. She also addressed the probationers, emphasiz-

ing upon the prominent place the revenue service

occupies, in the process of nation building. The Presi-

dent emphasized that they would be working in a chal-

lenging environment. She called upon the Officer

Trainees to take up challenges and fulfill the aspirations

of the nation. Speaking to the Officers, the President

said they should be prepared to face challenges at

2 IGNFA Attachment

3 LBSNAA Attachment 8 NACEN Attachment

4 Parliamentary Attachment

6 Meeting with FM

7 Visit to IMA Dehradoon

NATIONAL ACADEMY OF DIRECT TAXES - NAGPUR

The President Meets 65th Batch of the Indian Revenue Service

various stages of their careers. It would be important

therefore for them to assess demands on their careers and

how they prepared themselves. The President also men-

tioned that financial flows now move across borders and

are very complex, speedy and dynamic, and therefore it

would be necessary for the Officers to understand interna-

tional law very well and to upgrade their skills from time

to time. Hon‟ble President of India, most graciously

organized a visit around the famed Mughal Gardens, the

Ashoka Hall and other locations of interest in and

around Rashtrapati Bhavan.

NADTree …reaching out News letter

March 2012 Page 2

The first round of attachment of the officer trainees of

65th Batch of Indian Revenue Service began on 5th March

2012. The first stop was Indira Gandhi National Forest

Academy, Dehradun. The three days attachment in

IGNFA provided the probationers an opportunity to in-

teract with the senior officers and the probationers from

Indian Forest Service and to get to know about the vari-

ous aspects of forest department.

The attachment comprised of academic sessions, sports

events and many more extracurricular activities which

promoted the formal and informal interaction among the

Officer Trainees from both the services.

The academic sessions covered diverse and most rele-

vant topics like Environment Conservation, Overview of

Forestry in India, Wildlife Trade, Tiger Conservation,

Forest Valuation and Eco Taxes, Climate Change, Eco-

tourism and Income Tax – Forest Department Interface.

All the academic sessions and the course material were

very informative & insightful and helped the probation-

ers appreciate the various dimensions of nature and its

vital role in human life, the need for the conservation of

nature, etc.,

The lecture on “Income Tax – Forest Department Inter-

face” highlighted the increasing needs and scopes for the

co-operation between the Departments of Income Tax

and Forest in the changing Economy Vs. Environment

scenario. This lecture gave the IRS Probationers an in-

sight about the practical difficulties faced by both the

departments while implementing the various provisions

of the IT Act (related to Forest and Wildlife), Forest

Conservation Act, Wildlife Protection Act, etc.,. The

Officer Trainees of the 65th Batch of IRS actively partici-

pated in the interaction and put forward their views and

suggestions for the enhanced co-operations between the

two departments.

Attachment with the Indira Gandhi National Forest Academy (IGNFA), Dehradun

A short movie on nature “Jungle” was shown to the IRS

Probationers. This movie helped the probationers ap-

preciate the nuances, beauties and the unrevealed se-

crets of nature. It improved the probationers‟ awareness

about the indispensible and complex interface between

various creatures of nature for the survival of life on the

earth. A visit to Forest Research Institute Museum

helped the probationers understand the various utilities

and services of Forest products and also enhanced their

inquisitiveness towards nature.Friendly Sports events

like Football and Volley ball matches held between the

Officer Trainees of Indian Revenue Service and Indian

Forest Service enhanced the interaction and friendship.

Official dinner, DJ Night, Culturals and Birthday cele-

brations of IRS probationers organised by the IFS pro-

bationers added to the spirit of the friendship.

The attachment also included a visit to the Indian Mili-

tary Academy. The short film about the training at IMA

was very informative and exciting one. The IRS proba-

tioners could appreciate the contributions and sacrifices

made by their counterparts from Military services. The

IMA visit was appealing to the value system and com-

mitment of the probationers for the betterment of the

nation.

The Dehradun Chapter of IRS Association led by Sh.

Mohan Singhania, CIT(A), hosted a high-tea for the

youngest members ( i.e. Officer Trainees of 65th Bach)

of the IRS family. This occasion provided the proba-

tioners an opportunity to interact with the senior offi-

cers from the field and get an insight about the depart-

ment and it enhancing role in the changing economic

scenario.

At the end of the IGNFA attachment, other activities

like River rafting were also organized to encourage the

probationers to experience and realise the joy of being

close to and living in harmony with nature.

Lal Bahadur Shastri National Academy of Admini-

stration (LBSNAA) Mussoorie, was the second stop

for the Officer Trainees of the 65th batch of IRS on

their attachment itinerary. The three day attachment

which started on 9th of March, aimed

to increase inter-service interaction and coordina-

tion, amongst the Officer Trainees of 65th Batch of

IRS and IAS probationers. The visit in-

cluded a wide variety of activities to in-

crease informal inter-actions among the Officer

Trainees of the two services.

The first day saw classroom sessions comprising of

lectures on various dimensions of administration,

namely Public Procurement,, Inclusive Growth, A

special session with renowned actor Victor Banerjee

was also held and saw a plethora of diverse topics

being discussed.. Next was a Quiz competition and

saw active participation by the probationers and fac-

ulty. The day ended with a dinner and DJ night

hosted by the IAS probationers. On the second day

of the attachment, team sporting events were held

for the officer trainees of both the services. The par-

ticipation in games saw a healthy interaction be-

tween the officer Trainees of the two services.

On the last day of the attachment i.e on 11 March, a

7 Km trek to George Everest point was organized

for the officer trainees. The trek was a test of endur-

ance and stamina. All the officer trainees completed

it successfully. Tug-of-war was also held at Everest

point which saw an enthusiastic participation from

all. The visit gave Officer Trainees of IRS an insight

into the workings of administration .Also it was an

opportunity for the officer trainees to introspect on

issues related to integrity , ethics and corruption.


March 2012 Page 3

Attachment with LBSNAA

EXPRESSIONS AFETR TUG OF WAR BETWEEN IRS AND IAS OTs.

All in all, it was a fruitful visit which not only helped in giv-

ing a different perspective to the trainees but also helped in

forming bonds of friendship and camaraderie amongst the

officer trainees of two services. Also it led to a better under-

standing of different aspects of governance and get qual-

ity inputs on various academic domains from experts in the

field.

http://www.google.co.in/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&ved=0CDIQFjAA&url=http%3A%2F%2Fen.wikipedia.org%2Fwiki%2FLal_Bahadur_Shastri_National_Academy_of_Administration&ei=0yl4T4zFKJHLrQekr9WjDQ&usg=AFQjCNHVoiukxHA6s9nGsKk2srRWrxwLzw&sig2=R2dsLGKja3nhhttp://www.google.co.in/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&ved=0CDIQFjAA&url=http%3A%2F%2Fen.wikipedia.org%2Fwiki%2FLal_Bahadur_Shastri_National_Academy_of_Administration&ei=0yl4T4zFKJHLrQekr9WjDQ&usg=AFQjCNHVoiukxHA6s9nGsKk2srRWrxwLzw&sig2=R2dsLGKja3nh

After their tryst with the doons and romance with the

beautiful hills in Dehradun and Mussorie , the 65th batch

of IRS landed in the plains of Delhi for their Parliament

Attachment on March 13th. The attachment was formally

inaugurated at the Bureau of Parliamentary Studies and

Training (BPST) by the Secretary General of the Lok

Sabha Secretariat. The OTs were then escorted to the

apostle of the Indian democracy –The Parliament- to wit-

ness the live proceedings of the Lok Sbaha. It was an

awe inspiring sight to watch some of the most prominent

leaders of our country namely Shri Manmohan Singh,

Shmt. Sonia Gandhi ,Shri Pranab Mukherjee, Smt Meera

Kumar Shri L.K.Advani and Smt Sushma Swaraj debat-

ing and deciding the future of our country. It was a

dream come true for many to witness in person their tow-

ering humble personalities and intellectual capital turn-

ing the wheels of democracy in the august house.

After having witnessed the democracy at work , it was

time for some serious learning about the various parlia-

mentary procedures. Shri Mani Shankar Aiyar, MP, was

NADTree …reaching out News letter March 2012 Page 4

PARLIAMENTARY ATTACHMENT

kind enough to inaugurate the lecture sessions with shar-

ing his real life experiences in the Parliament. OTs also

got a wonderful opportunity to discuss, with him, the

core issues of economic reforms and governance re-

forms. He also gave very thought provoking insights on

the functioning of the Panchayati Raj Institutions in our

country and went on to describe the challenges and op-

portunities of Women Empowerment in India. Shri

P.D.Rai, MP, held a detailed lecture about „Procedural

Devices for Raising Matters of Urgent Public Importance

on the Floor of the House‟. His discussion on the topic in

detail gave first hand knowledge of how accountability is

enforced at the floor of the House. Shri Yashwant

Sinha,MP, graced the podium in the evening . He dis-

cussed in detail about the working of the Standing Com-

mittees in the parliament and gave practical examples

from his experiences of heading the Standing Committee

on Finance. The batch benefitted immensely from his

discourse on the positives and negatives of the forthcom-

ing Direct Tax Code which would be replacing the


March 2012 Page 5

PARLIAMENTARY ATTACHMENT continued...

Income Tax Act 1961 in the foreseeable future. The

OTs left for the day immensely satisfied about the

fact that the temple of democracy has some excep-

tionally talented politicians who are not only adept

statesmen but also genuinely great human beings.

Sh. V. K. Sharma, OSD Lok Sabha Secretariat deliv-

ered lecture on parliamentary privileges and ex-

plained their significance. The parliamentary prilvi-

leges have an important bearing on parliamentary

behavior and the sanity which Indian parliament has

in democracy. Shri. Devender Singh, Joint Secretary,

Lok Sabha Secretariat explained the budgetary proc-

ess in detail that made the OTs to understand the

finer details of the budget making and revenue ad-

ministration. Shri. Nilotpal Basu, Ex Member of Par-

liament threw light on the Financial committees of

the parliament. The financial committees have an

important role to play in the budget making process

and makes the parliamentary control over the budget

more exact and continuous. Shri. Rajiv Pratap Rudy,

Member of Parliament explained the legislative proc-

ess that made OTs understand the law making part

and the importance of the parliamentary questions on

the day to day working of the public servants. An-

other important lecture on the importance of the Ra-

jya Sabha was delivered by Shri S.N Sahu. The lec-

ture made an immense contribution on the under-

standing of the importance of the second house of the

parliament. The second house plays corrective role

and prevents the hasty legislation and makes the law

in tune with the requirements of the democracy. Sh.

Ajay Kumar M.P from Jharkhand and a former IPS

officer addressed the Officer Trainees and advised

them to imbibe in them fighting spirit and courage to

ensure public interest is upheld always. The Appre-

ciation Courses was intended to provide to the OTs a

direct exposure to the environment, culture and tradi-

tions of parliamentary institutions, so as to enable

them to appreciate better the nature of their role and place

in the overall context of our parliamentary system, leading

to a more informed response on their work in relation to

Parliament. The Appreciation Courses also sought to pro-

vide the Officer Trainees an insight into the constitutional

position of Parliament in relation to the other organs of

State, proper perspective on the pivotal role that Parliament

plays in our democratic set-up, the multifunctional role of

Parliament as a law-making body, the institution which

secures Executive accountability to the elected representa-

tives, etc. The interactive sessions with senior parliamen-

tarians also extended a rare opportunity to the participants

to benefit from their experience and get to know their ex-

pectations of the Civil Service while working in the various

governmental agencies as policy makers or administrators.

The grass-root experience of the Members of Parliament

stood to help the officer trainees to understand various is-

sues from a parliamentary perspective. This 4 day long Ap-

preciation Course broadly covered a series of structured

lectures, discussions and Question-Answer sessions and

interactive meetings involving eminent parliamentarians,

and senior parliamentary and Government officials, experts

and others. The officer trainees were also taken to witness

the proceedings of Lok Sabha besides the Parliament Mu-

seum.

The Sunday on 18th of March 2012 brought with it a

very rare opportunity for the IRS probationers of the

65th batch who were in Delhi to attend the short course

on parliamentary practices and procedures at Bureau of

Parliamentary Studies and Training. The Honorable

Finance Minister Shri Pranab Mukherjee gave his con-

sent to meet the officer trainees despite it being the

busiest week for him in the run-up to budget. The hon-

orable Minister addressed the officer trainees at Vigyan

Bhavan in the presence of Chairman CBDT Shri Lax-

man Das, Member (P&V), Smt. Manjari Kacker, Mem-

bers of CBDT , DG NADT Shri. D S Saksena, Sh. R.

Ravichandran, ADG-II, NADT, other respected senior

officers from the field and the Course Team of the 65th

Batch of IRS.

Honorable Minister began by congratulating all officer

trainees for choosing to join the Indian Revenue Ser-

vice. He remarked that the training phase could be both

fulfilling and exciting and at the same time even chal-

lenging. A positive outlook and good work ethics will

make the probationers happy and professionally suc-

cessful. There is no dearth of opportunities in profes-

sional life. It would make a difference to the nation-

building process if they see in the opportunities before

them, a means to contribute to public well-being as

well. He emphasized that he expected new energy and

initiatives from the officer trainees in the field forma-

tions. He would like to see them as the change agents in

all walks of public life. They have to fulfill the de-

mands of the job assigned and work with honesty, ac-

countability, transparency, commitment and set new

benchmarks of good governance.


March 2012 Page 6

Meeting with Finance Minister

In the process one should contribute to making this or-

ganization a centre of excellence for others to look up to.

When Chanakya talks of “Koso Moolo Dandah” in the

Arthasaastra”, he makes the important point that the treas-

ury and its inflows are the source of a nation‟s might. The

FM acknowledged the role of direct taxes in maximizing

the revenue flows which are preferable because they can

be related to the ability to pay, be progressive in nature

and promote equity. Historically, the focus of the Direct

Taxes Administration has been on maximal enforcement

of the Statute so as to maximize tax revenue. Over the

years, there is a paradigm shift in the approach to revenue

collection. Department has harnessed the technology to

encourage voluntary compliance. He expressed his pleas-

ure over the commendable performance of the department

and appreciated the way it has continuously strived to-

wards conformity with the best practices globally in tax

administration. Direct Tax collections are likely to cross

5,00,000 crore by the end of this Financial Year, which

amounts to about 60per cent of national tax revenues. He

admitted that as the economy grows, the quantum and pro-

portion of direct taxes will rise further. He made the OTs

aware that the complexity of globalization with increased

cross border transactions will offer challenging opportu-

nity to innovate in Department‟s area of work. He was

happy to look at the profile of 65th batch of IRS which

reflected that a growing proportion of post graduates and

officers with prior work experience are now joining the

service. A growing share of women officers amongst offi-

cer trainees is a very positive sign in the direction of so-

cial change. He enjoined the officer trainees to be alert

and receptive to the needs for people and businesses that

they deal with.


Volume 4 Issue 1 Page 7

Meeting with Finance Minister continued….

March 2012 Page 7

Visit to IMA Dehradoon

He also urged them to keep an open mind for continu-

ous learning, skill up-gradation and acquiring experi-

ence in handling diverse work situations.

It is said that uneasy lies a head that wears a crown.

However, despite the tremendous responsibilities that

he shoulders, the Hon‟ble FM was full of energy and

vitality.

As they say, „change your thoughts and

you change your world‟; the address by

Honorable Finance Minister did plant noble

thoughts in the souls of the officer trainees

and left them with a greater resolve and re-

affirmed to their duty towards the people of

this nation. It was indeed a matter of im-

mense fortune and privilege for the officers

of the 65th batch of IRS, who have just

entered the service, to meet the head of the

service, the honorable Finance Minister.

The meeting proved to be confluence of the

eldest of family with the youngest members of the IRS

fraternity. The head of the service exhorted the officer

trainees to imbibe and set the highest standards in the pub-

lic service. The visit with the FM left a very motivating

impression on one and all present.

On 6th March 2012, a visit to Indian Military Academy, Dehradun was organized. The Officer Trainees were briefed by the

IMA officers about the spirit and training philosophy at IMA and also about its organizational structure. The movie on training

of cadets was shown that enthused in the OTs the spirit to sacrifice personal comfort and security for the sake of nation. The

motto of Indian Army that personal comfort and security of nation comes first and always and of the men who are working under

the charge comes second and of the self comes last and always made the officer trainees determined to deliver selflessly for pub-

lic service. The IMA had a Martyr‟s Memorial that showed the soldiers who laid down their lives for the nation. The visit was

significant in the sense that it increased the understanding about the functioning of the Indian army and the vital role which it

plays in enabling the civil servants perform their duties peacefully inside the borders. The OTs left IMA with the message,

"Safety honour and welfare of your country comes first, always and every time, the honour, welfare and comfort of the men you

command comes next, your own ease, comfort and safety comes last, always and every time" indelibly etched in their psyche.

March 2012 Page 8

ATTACHMENT WITH NATIONAL ACADEMY OF CUSTOMS, CENTRAL EXCISE & NARCOTICS

The attachment

wi th Na t iona l

Academy of Cus-

toms, Central Ex-

cise & Narcotics

(NACEN) was the

last in the leg of

attachment with

Indira Gandhi Na-

tional Forest Acad-

emy, Dehradun, Lal

Bahadur Shastri

National Academy

of Administration,

Mussourie, Bureau

of Parliamentary

Studies, New Delhi.

The visit to NA-

CEN was made on

1 9 a n d 2 0

March,2012. The

session began with

the introduction of the batch of IRS (C & CE) by the course coordinator Shri. B.B Gupta, Later the welcome address

was given by Ms. Rashida Hussain, Director General, NACEN. She emphasized the need for greater synergy be-

tween the two services. Shri . Rajeev Ranade, Course Director, 65th Batch of IRS presented the batch profile of the

IRS (IT) and the training methodology of the training at NADT. A short movie depicting the role of Customs & Cen-

tral Excise was also shown. In the second half, Shri. Metta Ramarao, Additional director, NACEN delivered lecture

on the role and interaction between

the two services. A friendly volley-

ball match and tug of war was also

organized for the officer trainees of

the two services. On the second

day, important sessions on the IT

systems and Strategies to recover

the arrears of tax collections were

organized which proved to be very

useful for widening the horizons of

the officer trainees.

Dignitaries enjoying Volleyball match between two In-

dian Revenue Services.

IRS (C&CE) OTs welcome their IRS(IT)

counterparts with dance and music.


Volume 4 Issue 3 NEWSLETTER Page 9


A wonderful cultural event “Rendezvous 2012” was organized by the officer trainees of the two services. The cul-

tural event showcased the hidden talents of officer trainees of both the services via songs, folk dances and the po-

etry. The event came to the end by the valedictory address of Ms. Rashida Hussain, Director general, NACEN.

She also announced about the visit of the officer trainees of IRS (C & CE) to NADT, Nagpur. The attachment re-

sulted into a fruitful exercise which increased the understanding and fostered the team spirit de corps between the

two services.

March 2012

Glimpses of the White Water rafting in Ganges

Glimpses of the Attachment

Volume 4 Issue 3 NEWSLETTER Page 11

DTRTI Kolkata

Seminar on Internal Audit was held between 8-9 February for the Officers who are entrusted with Internal Audit of

Assessment work done by the Assessing Officers. The main object of the seminar was to enhance the quality of Au-

dit work so that leakage of revenue is plugged and revenue audit objections are minimized. Keeping in view the im-

portance of International Taxation, a session was separately kept for the “Pitfall Areas in International Taxation.”

Management course for newly promoted JCITs was held between 29 February 2012 to 1 March 2012. A good num-

ber of officers who have been promoted to the Joint Commissioners of Income Tax participated in it. Keeping in

view the change in their role from as assessing officer to a supervisor, a need was felt to equip the officers within the

concept of management of human resources for achieving the maximum for the organization. Special inputs on

leader ship and motivation, team-building, conflict-management and time-management were imparted during the

different sessions of this seminar.

On-the- Job Training –II of 64th batch of IRS which commenced on 09/01/2012 completed on 24/02/2012. As part

of comprehensive training program, the officer trainees were attached to the different wings of the department like

TDS, Valuation Cell, Investigation Wing, CIB, Appeal, IT&TP, Exemptions & Tribunals on the different days. On

20 February, all the 19 officer trainees were attached to ITC limited, the largest corporate body in the region. The

On-the-Job training aims at giving practical inputs of the work in field offices. It facilitates the application of aca-

demic inputs of Induction training to the real working conditions in the department.

The “Basic Course for Direct Recruited Inspectors” was going on through out the month for theoretical and practical

aspects of their job profile. Topics included Role of Inspectors, Principles of Taxation. I.T. Law, Procedure, Ac-

counts, Investigation Techniques, ITD etc. The participants participated actively and enthusiastically.

FORMAL DINNER WITH IRS ASSOCIATION

After the insightful speech delivered by honorable finance minister, Pranab Mukherji, IRS association‟s party was an

icing on the cake. It was something all OT‟s were looking forward to, especially because everybody was eager to

meet the income tax officials of Delhi and be on familiar terms with the work culture in the department in the capital

of India. The venue was BSF lawns, nicely suited for the occasion, to have a rendezvous with our seniors. The open

lawns and the light music mesmerized everyone. The aura of the environment reminded the royal function of Nag-

pur‟s IRS association dinner. The OTs interacted with many senior officials and learnt a lot about the work environ-

ment. Batch profile of the 65th batch of IRS was presented. The OTs shared their experiences at the induction train-

ing being undertaken at the academy. They senior officers briefed about the job diversity present in big metros like

Delhi, and how life becomes a challenging one in the Income Tax Department. The senior officials also updated the

OTs about the new changes that are taking place at the policy level, and the initiatives taken to curb menaces like

money laundering, black money etc. The office bearers of the association made the OTs aware of the changes taking

place in the department and exhorted them to equip themselves with the latest tools in IT to work effectively. The

Finance minister‟s meet and the IRS association‟s party had left some unending imprints in the minds of OTs which

would always be cherished.

To,


March 2012 Page 12

DTRTI Chandigarh DTRTI Chennai

DTRTI Chandigarh conducted a one day seminar

on “Assessment of Trusts” on 22 February. It

was attended by 33 participants. The topics cov-

ered were overview of provisions relating to ex-

emptions of trusts and charitable institutions, ap-

plication of section 11 & section 12– legal issues,

provisions relating to trusts, latest trends and case

studies, taxability arising out of violations of

specified conditions and computation of income

of trust, charitable institutions ans misuse of ex-

emption provisions along with case studies. The

course faculty were Smt Garima Bhagat, Addl

DIT (Exemption-I) New Delhi, Dr. Girish Ahuja,

CA, New Delhi, Sh. Ravi Shankar, DCIT Retd

A training-cum-workshop on content uploading on

the website www.nadt.gov.in was organized. Sh.

V. Vaidyanathan attended the one day training-

cum-workshop on behalf of DTRTI Chennai on 17

-02-2012.

Annual trainers conference at NADT Nag-

pur was attended by Sh. V. Veeraraghvan

on 23 and 24 February. During the review,

a presentation was given on the various

training programs conducted by DTRTI

Chennai along with future roadmap and

the training program scheduled for finan-

cial year 2012-13.

The NADTree Team. . Managing Editor Editor

R Ravichandran Dr. Rajeev Ranade

Additional Director General-II Additional Director (Faculty)

Executive Editor: Sanjay Joseph, Deputy Director (Faculty),

For any Correspondence /Queries, kindly contact Dr Rajeev Ranade, Additional Director ( Faculty), National Academy of Direct Taxes, Chhind-

wara Road, Nagpur -440030. Tele-fax 0712-2584350; E mail– [email protected]

(Printed by the Printing & Publication Unit, NADT, Nagpur for the National Academy of Direct Taxes, Nagpur)

national academy of direct taxes -...

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