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Inspectors` Lxam, 2010
In the Rule V of DLPAR1MLN1AL LXAMINA1ION RULLS IOR INCOML 1AX INSPLC1ORS 2009
the name o paper IV Oice Procedure Income tax,` without books, objectie tvpe, stands changed to Oice Procedure
without books, objectie tvpe, and its svllabus or 2010 and subsequent examinations stands modiied as under :
Paper IV : Oice Procedure
Objectie 1vpe without books,
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Duration : 2 hours Max. Marks : 100
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100 multiple choice questions o one marks each : 18 mark to be deducted or eerv incorrect attempt,
Part A,
(a) Important definitions of Iundamental Rules.
(b) 1ravelling allowance and joining time.
(c) Iinancial powers.
(d) Government servents conduct rules.
(e) Classification, control and Appeal Rules.
(f) Medical Attendance Rules.
(g) Home 1ravel Concession
(h) Children's Lducation Allowance.
(i) House Rent provisions.
(j) Revised Leave Rules
(k) Pension, Gratuity and Iamily Pension Provisions.
(l) General Provident Iund Rules.
(m) Preparation and maintenance of cash book.
(n) Contingent Registers.
(o) Pay bills of Gazetted and non-Gazetted officers. (50 Marks)


Part B,
(i) Registers prescribed for an Income 1ax Office, their use purposes.
(ii) Procedure regarding issue of notices, including summons, under different sections of the Income 1ax Act,
J96J
(iii) In-depth understanding of procedures of collection and Recovery of 1axes under the Income 1ax Act, J96J
(iv) Procedure regarding granting of refunds.
(v) Periodical statistical reports.
(vi) Lxpenditure and Revenue Budget.
(vii) In-depth understanding of procedures of search & seizure & survey under the Income 1ax Act.
(viii) Procedure regarding Appeals and Revision.
(ix) Internal Audit & Revenue Audit.
(x) Central action plan & scrutiny guidelines issued by the CBD1 from time to time relevant to the financial year
immediately preceding the financial year in which the examination is being conducted.
(xi) Procedure for reopening assessments under the Income 1ax Act. And Wealth 1ax Act.
(xii) 1ime limitations for finalization of assessments and penalty proceedings under the Income 1ax Act and
wealth Act.
(xiii) Procedure regarding write-off of 1axes. 50 Marks,