Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: Central Excise rule to resale the machines to a new company :: TDS :: form 3cd :: due date for vat payment :: empanelment :: ARTICLES ON INPUT TAX CREDIT IN VAT :: articles on VAT and GST in India :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ACCOUNTING STANDARD :: TAX RATES - GOODS TAXABLE @ 4% :: ACCOUNTING STANDARDS :: VAT Audit :: VAT RATES :: cpt :: list of goods taxed at 4%
 
 
Latest Circulars »
 RBI-Exim Bank's GoI supported Line of Credit of USD 35.00 million to the Government of the Republic of Guinea
 RBI-Amendment to Master Direction on Know Your Customer
 Reserve Bank of India Act, 1934 – Section 42(1A) Withdrawal of the Incremental CRR
 RBI-Transcript of Statement made by Shri R. Gandhi, Deputy Governor
 Requirement of customer due diligence and need for maintenance of records
 Card Not Present transactions – Relaxation in Additional Factor of Authentication for payments upto ₹ 2000/- for card network provided authentication solutions
 Auction of Government of India Dated Securities December 05, 2016
 Withdrawal of Legal Tender Character of the old Bank Notes in the denominations of ₹ 500/- and ₹ 1000/- (Updated as on December 05, 2016)
 RBI-Investment under PIS in M/s Laurus Labs Limited by FIIs/FPIs upto 49 per cent and NRIs upto 24 per cent
 RBI-Issuance of 35 days Cash Management Bills under Market Stabilisation Scheme (MSS)
 RBI-Information from Unauthenticated Sources – Advisory to banks

Guidelines for Engagement of Standing Counsels to represent the Income-Tax Department before High Courts and other Judicial Forums.
May, 25th 2012
                                              Page 1 of 13

  GUIDELINES FOR ENGAGEMENT OF STANDING COUNSELS TO REPRESENT THE
INCOME-TAX DEPARTMENT BEFORE HIGH COURTS AND OTHER JUDICIAL FORUMS;
       REVISION OF THEIR SCHEDULE OF FEES AND RELATED MATTERS
    INSTRUCTION NO. 3/2012, [F. NO. 279/MISC./M-75/2011-ITJ], DATED 11-4-2012

With a view to improve the quality of representation and to streamline the process of engagement of
Standing Counsels for the Department to represent before various High Courts and other judicial forums
and in supersession of the existing Instructions of the Board on the subject in general, and Board's letter in
F. No. 20/20/67-ITJ (1) dated 08.01.1968, Board's letter in F. No. 20/20/67-ITJ (4) dated 11.01.1968,
Board's letter in F. No. 20/20/67-ITJ (13) dated 07.03.1968, Instruction No. 1/273 dated 03.03.1971,
Instruction No. 1828 dated 13.09.1989, Instruction No. 1806 dated 03.02.1989/ Instruction No. 1986
dated 03.07.2000 and Instruction No. 8 of 2007 dated 30.08.2007, in particular, the following Instructions
are issued herewith for compliance by all concerned:
2. Procedure for engagement:

The procedure for engagement of Standing Counsels, renewal of their terms and requisite qualifications
and terms and conditions of their engagement shall be as per guidelines at Annexure-I.

3. Schedule of fees, allowances and terms of payment:

The Standing Counsels will be engaged in accordance with the revised schedule of fees and related terms
and conditions applicable to them as given in Annexure-II.

4. These guidelines and the revised Schedule of the fee and allowances shall come into effect from 11-04-
2012.

5. The Standing Counsels will be paid fee at the old rates in respect of their appearance and other work
done by them prior to 11-04-2012 and at the revised rates in respect of the work done by them on or after
11-04-2012. However, the revised retainer fee shall be applicable only in respect of the engagement of
Standing Counsels done based upon proposals received from the Counsels in accordance with the terms
and conditions laid down in this Instruction.

6. This issues with the concurrence of Ministry of Law and Justice vide their FTS No. 870/Jud.Sec/2012
and the Department of Expenditure I.D. No. 9(4)/2012-E-II(B) dated 10-04-2012.

                                  ANNEXURE-I
                 PROCEDURE FOR ENGAGEMENT OF STANDING COUNSELS

1. Category of Standing Counsels
The Standing Counsels engaged/to be engaged by the department will fall into the following two
categories:
  (a) Senior Standing Counsel
  (b) Junior Standing Counsel
In a station where counsels do not have sufficient experience to be engaged as Senior Standing Counsel,
the CCIT may designate a Junior Standing Counsel to perform the functions of Senior Standing Counsel
for that station. The Standing Counsel so designated shall perform the function of arguing cases before the
Hon'ble High Court/ITAT in the absence of a Senior Standing Counsel.

2. Eligibility Conditions for engagement as Standing Counsel
The eligibility conditions for each category of counsels shall be as under:

2.1. Senior Standing Counsel: In order to be eligible for engagement as Senior Standing Counsel, a
person should
                                              Page 2 of 13

 (a) be eligible to appear before the High Court as an advocate and
 (b) have a minimum experience of five years of handling direct tax matters before High Courts or ITAT
     as an advocate.
     OR
     have been a Junior Standing Counsel of the Department for three years
     OR
     have been an officer of the Income-tax Department who is eligible to appear before the High Court
     as an advocate and has retired/resigned from the post of Commissioner/Director of Income-tax or
     above or who has been a member of ITAT, provided that he has not been removed/dismissed or
     compulsorily retired from service on account of disciplinary action and no disciplinary proceeding
     under service rules or pension rules is pending against him.

2.2. Junior Standing Counsel: In order to be eligible for engagement as Junior Standing Counsel a
person should
  (a) be eligible to appear before the High Court as an advocate and
  (b) have a minimum experience of three years of handling preferably direct tax matters before High
      Courts or ITAT.
      OR
      have been an officer of the Income-tax Department who retired/resigned from the post of
      Additional/Joint CIT or below and is eligible to appear before the High Court as an advocate,
      provided that he has not been removed/dismissed or compulsorily retired from service on account
      of disciplinary action and no disciplinary proceeding under service rules or pension rules is pending
      against him.

3. Procedure for engagement of Standing Counsels
3.1 For the purpose of engagement, the CCIT will call for applications in proforma-A1 & A2 (as
applicable), either by advertisement in local newspapers, or from Bar Association of High Court or
otherwise. It should, however, be ensured that the process of engagement is transparent and broad based.

3.2 A Screening Committee headed by the CCIT shall be formed for the purpose of evaluation of
proposals received. While considering the applications for Jr. Standing Counsels the screening committee
should invariably co-opt at least one of the Sr. Standing Counsel. Particulars of the applicants' expertise in
handling direct tax matters, aptitude for interpretation and their suitability to represent the cases of the
department will be examined by the committee and an evaluation report along with recommendation of
the CCIT will be sent to the Board in pro forma-B.

3.3 Sr. Standing Counsels should preferably be taken from amongst the panel of Jr. Standing Counsels of
at least three years standing, subject to favourable assessment by the screening committee. In assessing
suitability, the quality of drafting, assistance to the appearing counsels and co-ordination aptitude with the
officers of the department should be taken into account.

3.4. The First engagement of each Counsel shall normally be for a period of three years.

4. Performance review
4.1 The performance of the counsels shall be reviewed by the jurisdictional CsIT whose cases have been
represented by the Standing Counsel, on a quarterly basis and a report in Pro forma-C shall be
submitted to CIT(Judicial)/CCIT before 15th of the month following end of each quarter.

4.2 On the basis of the reports received from the CsIT, the CCIT shall review the performance of the
counsels for every financial year and send an annual report to the Board in pro forma-D before 30th
June of the following year.

5. Renewal of the term of engagement
                                            Page 3 of 13

5.1 Proposals for renewal of Counsels should be submitted to the Board at least 3 months before the
expiry of the existing term. In case the orders of the competent authority for renewal of the term are not
received in time, the CCIT may extend the term for a period not exceeding 3 months. The CCIT shall
immediately bring to the notice of the Board such a case for appropriate orders.

5.2 The renewal of the term of engagement of a Counsel shall be generally for a period of three years if
his performance is found to be satisfactory. Before making recommendation for renewal of the term, the
CCIT shall make an evaluation of the performance of the Counsel during the preceding term and forward
it to the Board along with the proposal for renewal in pro forma-E.




6. Allocation of cases to Standing Counsels
6.1 The CCIT will be the overall in charge of entire litigation work on behalf of the Income-tax
Department in his region before the High Court concerned. In respect of cases pertaining to DGIT(Inv.)'s
jurisdiction, the DGIT concerned will be the in-charge. Allocation of cases to the Counsels may be made
by the CCIT/DGIT (Inv.) or by a Commissioner/Director authorized by them or by the Senior Standing
Counsel, if so authorized.

6.2 The Advocate from the panel of Sr. Standing Counsels alone should be authorized to argue cases
unless exigency of a particular station requires relaxation of this condition. The CCIT shall be competent
to relax this condition and allow Jr. Standing Counsels to argue cases of the department.

7. Termination of engagement/resignation/expiry of term
The engagement of the Counsel would be terminable through written intimation by either side without
assigning any reason. The CCIT is authorized to act on behalf of the department for the purpose. On
expiry of the term or termination or resignation, the Standing Counsel shall immediately handover the
briefs and other related papers to the CIT concerned or the other Standing Counsels nominated by the
CCIT for the purpose and the pending bills of the counsel shall be settled within three months of the end
of the term.

8. Duties of the Standing Counsel
A. The Counsel shall

8.1 draft Memorandum of Appeals and related petitions/applications within reasonable time, keeping in
view the limitation period;

8.2 file the appeals/other petitions/applications as required, within limitation and communicate the
particulars (Diary number, ITA number etc.) to the CIT concerned;

8.3 communicate defects/office objections, if any, in the appeals etc. and take prompt steps to rectify the
same with the assistance of the CIT;

8.4 appear on behalf of the department in the High Court/ other judicial forums, as required in the cases
assigned to him;

8.5 keep the CIT informed of the important developments in the case from time to time particularly with
regard to dates of hearing, conclusion of hearing, date of judgment/order etc.;

8.6 when any case attended to by him is decided against the Department, apply for certified copy of the
judgment within two working days of pronouncement and give his opinion regarding the advisability of
filing an appeal/SLP against such a decision within three days of taking delivery. He shall send an
ordinary copy of the same, as soon as available, to the CIT concerned. In other cases also the same time
limits shall be applicable, though opinion will not be required;
                                              Page 4 of 13

8.7 if required, render all assistance to the law officers, Advocate General of the State Government,
special or Senior Counsel, who may be engaged in a particular case before the Supreme Court, High
Courts, ITAT, etc.;

8.8 give legal advice to the Department on such civil, criminal and revenue matters pertaining to direct
taxes and such matters arising in the course of administration of the Department as are referred to him by
the Department including:

 (a) examination and settling of drafts of legal nature,
 (b) examination of trust deeds and draft rules of provident funds for recognition, and
 (c) drafting of applications, petitions etc. to be filed in Courts of law and other statutory bodies;

8.9 send the case file and related papers to the CIT concerned after the judgment/order in the case is
passed but before submission of the final bill for professional services.

8.10 perform such other duties of legal nature, which may be assigned to him by the Department.

B. Specific duties of Jr. Standing Counsel and related matters
8.11 The duties of Jr. Standing Counsel specifically include rendering meaningful assistance to Sr.
Standing Counsel in
  (a) Drafting memo of appeal and consulting assessment records etc., if required.
  (b) Removal of defects / office objections in the cases filed by the department.
  (c) Research for preparation of cases for representation.

8.12 The Sr. Standing Counsels should provide infrastructure facilities to Jr. Standing Counsels such as
access to judicial decisions data bank and computers etc. to facilitate effective contribution from them in
proper conduct of appeals/cases. However, Jr. Standing Counsels should not be asked merely to attend to
clerical work such as filing of appeals or making applications for certified copies etc.

9. Assistance to Standing Counsels by the department
The jurisdictional CsIT/DsIT shall provide all assistance to the Standing counsels such as providing
briefs, assessment records, etc. in preparation of a case. In particular, copy of appeal scrutiny report in
respect of the impugned order of the ITAT and copy of paper book filed by the assessee before ITAT
shall be provided to the counsel for assistance in drafting memo of appeal and preparation of case for
representation. The CsIT/DsIT shall respond to communication from the standing counsels promptly and
have regular interaction with them in order to keep a close watch on progress of the cases in the Court.
The CsIT/DsIT shall, while reviewing the quarterly performance of Counsels, look into the issues, if any,
raised by the counsels and ensure their appropriate resolution.

10. Right to private practice
10.1 The Counsel will have the right of private practice, which should not, however, interfere with the
efficient discharge of his duties as counsel of the Department but he shall not advise, hold briefs or appear
against the Department before any authority, ITAT or Court in matters under the statutes relating to direct
taxes.

10.2 If the Counsel happens to be a partner of a firm of lawyers or solicitors, it will be incumbent upon
the firm not to take up any case against the Department in the High Court concerned or before any
authority/ITAT falling within the jurisdiction of the said High Court or any case against the department in
other courts arising out of the matters falling within the jurisdiction of the said High Court.

Note: CCIT referred to in this annexure will mean Chief Commissioner of Income Tax in charge of
Judicial work in the CCA region.
                                                  Page 5 of 13

                                       Pro forma-'A1' of Annexure I
  Particulars to be furnished by an advocate applying for engagement as Jr./Sr. Standing Counsel
   1. Name of the person
   2. Permanent Account Number
   3. Father's Name
   4. Date of Birth
   5. Address for correspondence including e-mail, Telephone/Mobile No.
   6. Permanent address
   7. Educational Qualification *
   8. Category of counsel for which applied (Jr. Standing Counsel/Sr. Standing Counsel)
  10. Date of enrolment as an advocate in the State Bar Council and Registration No. *
  11. If a partner in a firm, name(s) of the firm(s) and other partners
  12. Number of cases relating to Direct Taxes dealt with during last 3/5(Jr./Sr.)years as an Advocate*
  13. Number of cases published in Journals/Newspapers, etc.
  14. Income from Professional Practice (copy of the latest I.T. return to be attached)

                                                         Verification
I ............ S/o ............., do hereby declare that whatever has been stated in the above application is true to
the best of my knowledge and belief.
                                                                                                          Signature
Date:
Place:
*Applicant to submit documentary proof with respect to aforesaid items/information.


                                                          Undertaking
I............ S/o.............., do hereby declare that if engaged by the department, I shall fully abide by the terms
and conditions of the engagement.
                                                                                                            Signature
Date:
Place:

                                        Pro forma 'A2'of Annexure 1
 Pro forma for application by an officer who has retired/resigned from the Income-tax Department
                                       or has been a member of ITAT
   1. Name of the person
   2. Permanent Account Number
   3. Father's Name
   4. Date of Birth
   5. Address for correspondence including e-mail, Telephone/Mobile No.
   6. Permanent address
   7 .*Educational Qualification
   8. Date of joining Government Service in Income-tax Department
   9. Designation and office address of the last post held
  10. Date of retirement/resignation from the service
  11. * Date of enrolment as an advocate in the State Bar Council and Registration No.
  13. If a partner in a firm, name(s) of the firm(s) and other partners
  14. Category of counsel for which applied (Jr. Standing Counsel/Sr. Standing Counsel)

                                                           Verification
I......... S/o ...................., do hereby declare that whatever has been stated in the above application is true to
the best of my knowledge and belief. I further declare that I have not been removed from the service due
                                                Page 6 of 13

to any disciplinary proceeding and no disciplinary proceedings under service rules or Pension Rules are
pending against me as on date.
                                                                                              Signature
Dated:
Place:
*Applicant to submit documentary proof with respect to aforesaid items/information.

                                                         Undertaking
I.................. S/o ..........., do hereby declare that if engaged by the department, I shall fully abide by the
terms and conditions of the engagement.
                                                                                                           Signature
Date:
Place:

                                   Pro forma-'B' of Annexure I
  Particulars/evaluation report of a person applying for engagement as Jr./Sr. Standing Counsel
1. Name                                                     :
2.    Category (Junior/Senior)                                        :
3.   Date of enrolment as an advocate in the State Bar : :
     Council and Registration No.
4.   Number of cases relating to Direct Taxes dealt with :
     during : last 3/5 (Jr./Sr.) years as an Advocate
5.    Number of cases published in Journals/Newspapers etc.           :
6.    Income from Professional practice                               :
7.    CCIT's recommendations on the overall suitability based :
     : on the cases dealt by the applicant with regard to the
     flair for Direct Tax emanating from the presentation by
     the Counsel and other factors.

                                                                             Chief Commissioner of Income-tax
                                   Pro forma- 'C' of Annexure I
  Pro forma report to be sent by jurisdictional CIT to CIT (Judl.)/CCIT for standing counsels in
      respect of appeals/writs represented by him and disposed of during the quarter ending
Sl. No. Name of the case ITA No. Tax effect Result of the case           Remarks on performance
                                                                              of the counsel*




Overall Remarks for the quarter (satisfactory/unsatisfactory)
                                                                          Commissioner of Income-tax
*Remarks on quality of drafting, initiatives taken by the counsel, time devoted in interaction with the
assessing officers etc. should be given
                                            Page 7 of 13

                                 Pro forma- 'D' of Annexure I
                  Annual performance report of the counsel for the Fin. Yr. _____
1.   Name of the Region/Charge
2.   Name of the Counsel
3.   Category (Sr./Jr.)
4.   Date of birth
5.   Date of 1st engagement
6.   Date of expiry of tenure
      Ref. No. of CBDT's sanction letter vide which last renewal was
7.
     granted.
8.   Number of cases handled during the period under report                  Appeals          Writs
     Number of cases decided by the High Court
9.    (a) in favour of the Department
      (b) against the Department
10. Number of cases handled before the ITAT/other Courts
11. Number of cases out of those in col. 10 above, decided
     (a) in favour of the Department
     (b) against the Department
12. Whether prompt in applying for certified copy and furnishing the
    same to the department
13. Quality of written opinion
14. Does the counsel take keen interest in his work and is generally alert
    and responsive to the Department's interest in litigation entrusted to
    him? Comments should also be made on the quality of
    drafting/opinion etc. Specific comments should be given about his
    promptness in,
      (a) Informing the department from time-to-time regarding hearing
           of cases, supply of copies of judgments etc.
      (b) Taking steps for vacation of stay
15. General assessment on overall performance

                                                                    Chief Commissioner of Income-tax
                                  Pro forma- 'E' of Annexure I
 Report on the performance of the Counsel for the period .........to........... for renewal of the term
                                            PART - I
1. Name of the Region
2.   Name of the Counsel
3.   Category (Sr./Jr.)
4.   Date of birth
5.   High Court and Bench
6.   Date of 1st engagement
7.   Date of expiry of tenure
                                            Page 8 of 13


8.   Ref. No. of CBDT's sanction              letter   vide   which   last
     engagement/renewal was accorded

                                               PART-II
9.   Number of cases handled during the period under report                    Appeals      Writs
10. Number of cases decided by the High Court
     (a) in favour of the Department
     (b) against the Department
11. Number of cases/appeals handled before the ITAT/other Courts
12. Number of cases out of those in col. 10 above, decided
     (a) in favour of the Department
     (b) against the Department

                                            PART-III
Comments of the CCIT on overall performance of the Counsel
13. Does the counsel take keen interest in his work and is generally alert
    and responsive to the Department's interest in litigation entrusted to
    him? Comments should also be made on the quality of
    drafting/opinion etc. Specific comments should be given about his
    promptness in,
      (a) Informing the department from time-to-time regarding hearing
           of cases, supply of copies of judgments etc.
      (b) Taking steps for vacation of stay
14. Any other remarks regarding performance of the Counsel including
    the comments on overall performance
15. Specific recommendation (whether term should be renewed or not)

                                                                     Chief Commissioner of Income-tax
Note: The evaluation should be based on performance report in pro forma D for the period covered.

                                                Annexure-II
                         Schedule of Fees and Allowances and Terms of Payment
The fees and allowances payable to Senior Standing Counsels are given hereunder:
1. For appearance in the High Court (subject to exceptions in paras 9 & 10 below)
  1.1 In respect of appeal under section 260A of the Income-tax Act or        Rs. 2,400
      Civil or Criminal Writ Petition under Articles 226 and 227 of the
      Constitution or Civil or Criminal appeals or revision petition, for
      first substantial and effective hearing*at admission stage
 1.2 In respect of each subsequent substantial and effective hearing upto    Rs. 1,200
      admission stage
 1.3 In respect of appeal admitted under section 260A of the Income-tax      Rs. 5,100
      Act or reference including application under section 256(2) of the
      Income-tax Act or Civil or Criminal Writ Petition under Articles
      226 and 227 of the Constitution, on first substantial and effective
      hearing following the completion of pleadings.
 1.4 In respect of each substantial and effective hearing, following the     Rs. 2,100
                                               Page 9 of 13


      first hearing
 1.5 In respect of obtaining certificate of fitness under section 261 of the       Rs.    2,400     (for   each
      Act, including drafting and typing of the petition                           application)
 1.6. In respect of Civil Miscellaneous application, including drafting            Rs. 2,100 (per case)
      and typing (other than those filed with the appeal memo)


2. For Drafting
  2.1. For drafting of each appeal memo/writ petition/ counter affidavit or Rs. 5,100 per appeal/writ
       any other pleading of similar nature involving original work
       (including drafting of condonation petition/ notice of motion etc.)
 2.2. For drafting each rejoinder/ written submission/any other pleading Rs. 3,000
      in answer
In case of identical affidavits, written statements, etc., in connected cases,
one drafting fee will be payable in the main case and 1/6th of the drafting
fee will be payable in each of the connected case
 2.3 Written opinion:                                                            Rs. 3,000 (per case)
     (Other than what is referred in Para 8.6 of Annexure I)





3. For Conference
                                                                               Rs. 900 per conference not
Conference fees (with Assessing Officer or above)
                                                                               exceeding Rs. 2,700 per case
*A substantial and effective hearing is one in which either one or both the parties involved in a case are
heard by the Court. If the case is mentioned and adjourned or only directions are given or only judgment
is delivered by the Court, it would not constitute a substantial and effective hearing.
The Junior Standing Counsel rendering assistance to the Sr. Standing Counsel shall be entitled to 1/3rd of
the amount specified against each item of work. The Junior Standing Counsels performing the functions
of Senior Standing Counsels as per the orders of CCIT shall be entitled to 1/2 of the amount specified
above against each item of work.
4. Retainership
The Standing counsel shall be entitled to a retainer fee at the following rates:
Senior Standing Counsels                   Rs.      20,000       p.m.    (for     Delhi    and      Mumbai)
                                           Rs. 15,000 p.m. (for other stations)
Junior Standing Counsels                 Rs.     10,000      p.m.      (for   Delhi           and       Mumbai)
                                         Rs. 7,500 p.m. (for other stations)
No separate establishment charges including telephone, etc. shall be payable.

5. Clerkage
Clerkage at the rate of 10 per cent of the appearance fee shall be payable to the counsel.

6. Out of pocket expense
The amount required for Court fees at the time of filing a case and other miscellaneous expenses
including expenses for obtaining certified copies of judgment/order should be paid to the Counsel in
advance by the Chief Commissioner. An account of the expenses incurred shall be rendered by the
counsel to the Chief Commissioner while presenting the final bill.

7. For appearance before any other Court, ITAT, other statutory bodies, etc.:
The Standing Counsel shall be entitled for fee etc. as under
                                            Page 10 of 13

 (a) At headquarters (the seat of High Court for which the counsel is engaged): Same as payable for
     appearance before the High Court.
 (b) Out of headquarters: When the Counsel is required to go out of headquarters in connection with any
     litigation matter, e.g., for conference with a Senior Counsel, Special Counsel or with the Law
     Officer or for appearance in any Court/ITAT/Statutory Body, etc., outside the headquarters, he will
     be entitled to a daily fee of Rs. 5,100 per day for the days of his absence from the headquarters
     including the days of departure from, intervening holidays and arrival back at the headquarters.
     However, no fee will be paid for the day of departure if he leaves headquarters after Court hours
     and for the date of arrival if he arrives at the headquarters before the Court hours. The daily fee will
     be in addition to the normal appearance fee prescribed at para 1 supra.
 (c) Travel/Hotel expenses: In addition to the daily fee, the Counsel will be entitled to travel expenses
     for travel by air (economy class) or first class AC by train. Road mileage for the journey from his
     headquarters to the airport/railway station and vice versa and from the airport/railway station to the
     place of his stay out of headquarters and vice versa will be paid at the rates admissible to Class I
     officers of the Central Government having grade pay of Rs. 10,000 in case of Sr. Standing Counsels
     and Grade pay of Rs. 8,700 in case of Jr. Standing Counsels. He will also be paid a lump sum
     amount of Rs. 900 as conveyance charges for performing local journey while outside the
     headquarters. He will also be entitled to actual expenses for stay in hotel, subject to a maximum for
     Rs. 5,000 per day for Sr. Standing Counsels and Rs. 3,000 per day for Jr. Standing Counsels.

8. Appearance fee in special circumstance
The CCIT may entrust specific duties relating to the Departmental work in the High Court for attending to
duties which are not specifically covered in this instruction (such duties to be specified) to any Standing
Counsel on the panel. The fees for such specified work, however, shall not exceed Rs. 2,000 per day.

9. Appearance fee in connected/covered cases
9.1 When more than one case involving identical questions/issues are heard together and decided by the
High Court, the counsel shall be paid full appearance fee in the main case and Rs. 750 in each of the other
connected cases.

9.2 Similarly, in covered cases (where the judgment in the relevant case is squarely based upon earlier
decision of the same High Court or of the Supreme Court) the counsel shall be paid only Rs. 750 per case
as the appearance fee. However, in case the counsel has argued the relevant case to the effect that the case
was not a covered one and such arguments duly find a mention in the judgment, the case will not be
considered a covered one and the counsel shall be entitled for full appearance fee.

10. Uncontested matters
A case shall be regarded as uncontested, if the same is withdrawn by the plaintiff/appellant or dismissed
in limine or otherwise decided by the court ex parte. In uncontested cases, the fee shall be 1/3rd of the
appearance fees as applicable to the stage of the case, otherwise payable, but if such a case is later on
restored and decided in contest, the remaining 2/3rd of the fee will be payable.

11. General
11.1 The rates specified above are primarily applicable to income-tax cases but will apply, mutatis
mutandis, to cases relating to other direct taxes and any other matters assigned by the department. In all
cases effective appearance is necessary for the Counsel to claim fee.
11.2 No fee will be payable in cases where no legal work is required to be done. For example, cases in
which the interest of the department is to be watched pending instructions, the cases involving
transmission of records to the Supreme Court, inspection of the Court record for ascertaining the position
of the case or other information needed etc.
11.3 No fees for adjournment - No fee will be payable to the Counsel if an advance notice about the
adjournment has been circulated or the case has been adjourned at his request due to the reasons personal
to him.
                                            Page 11 of 13

11.4 If the Counsel appears at the instance of the Union of India or for parties other than the Union of
India whose scales of fee are not inconsistent with that of the Union of India, he will be entitled to only
one set of fees.
11.5 When the Counsel does not argue the case himself but assists the Law Officer or any other special
Counsel, he will be entitled to the same fee as is payable to him as if the case has been argued by him.
11.6 When cases argued before a Single Judge are referred to a Division Bench or to a Full Bench,
separate fee at the rates prescribed at para 1 of this Annexure will be paid for appearance before each
Bench.
11.7 Late submission of certified copies of the judgment.
11.7.1 20% of the appearance fees would be deducted if the application for certified copy is not made
within two working days, excluding the date of pronouncement of the judgment.
11.7.2 Further, 20% of the appearance fees shall be deducted if certified copy of the judgment is not
handed over to the jurisdictional Commissioner/Director of Income-tax within three working days of the
judgment being ready for delivery. In case where the jurisdictional Commissioner/Director of Income-tax
is stationed at a different city/town from the one where the High Court bench is located, the time limit for
delivery of certified copy of judgment would be, five working days of the judgment being ready for
delivery:
Provided clause 11.7.2 shall not be enforced if the counsel intimates the Commissioner/Director
concerned or the officer nominated by him, of the conclusion of hearing giving particulars of appeal and
makes available to him an ordinary copy of the judgment as soon as the same is available (but before the
date of judgment being ready for delivery) alongwith the copy of receipt of making application for
certified copy within period stipulated at 11.7.1 above.

12. Procedure for submission and payment of bills to Standing Counsels
12.1 The Counsel should submit professional bills in proforma 'X' of this annexure by the 10th of every
month:
12.1.1 Bills for drafting should be submitted in the month succeeding the month in which the appeal etc.
was filed.
12.1.2 Bills for appearance for admission and regular hearings as referred in para 1 of annexure II should
be submitted in the month succeeding the month in which relevant orders/judgments are received.
12.2 Bill claiming retainer fee as referred in para 4 of annexure II should be submitted in the month
succeeding the month of retainership.
12.3 Wherever Jr. Standing Counsel has assisted a Sr. Standing Counsel, a combined bill should be
submitted by the Counsels.
12.4 The bills shall be scrutinized within 30 days of receipt and deficiency or excess claim if any shall be
communicated to the counsel within a week of such scrutiny. The scrutiny of bills should not be kept
pending due to non-availability of funds.
12.5 After passage, the Bill should be arranged in seriatim of receipt, for payment.
12.6 The cheque should be sent to the counsel concerned giving particulars of bills covered by the
payment.
12.7 In order to resolve any issues pertaining to bills, the CITs should have periodical, preferably
quarterly meetings with the counsels.
                                       Proforma-'X' of Annexure II
      Bill for claim of professional fees by Standing Counsels (case-wise) to be submitted to the CIT
                                              concerned/CIT(J)
                                              PRE-RECEIPTED
1     Name of the Counsel(s)*                                            Senior            Junior
2     CIT Charge
3     Case Title
4     Asstt. Yr. involved
                                                Page 12 of 13


5      ITA No./WT No. etc.
* In case Junior Counsel has assisted the Senior Counsel in a case, both the names should be mentioned
and combined bill to be submitted.

                                  PART A (Bill for Drafting), as applicable
                                                                                            (Amount in Rs.)
1 Appeal memo u/s 260A                                                                       Senior Junior
2 Writ petition
3 Counter affidavit or any other pleading of similar nature involving original work
4 Rejoinder/written submission or any other pleading in answer
5 Written opinion
     Total
                              PART B (Bill for appearance etc.), as applicable
                                                                                            (Amount in Rs.)
                                                                                              Senior Junior
1      Admission stage (Whether Connected or Covered case- Yes / No)
2      First    substantial    and       effective         hearing       after    admission
       (Whether Connected or Covered case- Yes / No)
3      Subsequent          substantial          and                effective          hearing
       (Whether Connected or Covered case- Yes / No)
4      Certificate of fitness (para 1.4 of annexure II))
5      Civil Miscellaneous application (para 1.5 of annexure II)
6      Date of Judgment
7      Date of making application for certified copies
8      Deduct 20% of (l)+(2)+(3) if date at (7) is more than 2 days from (6), excluding the (-)      (-)
       date of judgment
9      Date of Judgment ready for delivery
10     Date of furnishing ordinary copy to the CIT
       concerned/ CIT Judicial (if applicable)
11     Date of furnishing certified copy to the CIT
       concerned/CIT Judicial
12     Deduct 20% of (1)+(2)+(3) if date at (11) is more than 3 (5 for outstation) days from (-)     (-)
       (9),     excluding      the      date      of     order     ready      for   delivery.
       (Not applicable if the counsel intimates the CIT/DIT concerned of the conclusion of
       hearing giving particulars of appeal and makes available to him an ordinary copy of
       the judgment as soon as the same is available (but before the date of certified copy
       being ready for delivery) alongwith the copy of receipt of making application for
       certified copy within period stipulated at para 11.7.1 of annexure II.
13     Conference fees
14     Clerkage
15     Out of pocket expenses
                                            Page 13 of 13


16   For appearance at any other Court/ITAT/Statutory bodies (as per para 7 of annexure
     II)
17   Appearance fee in special circumstances (as per para 8 of annexure II)
     Total
Certified that the above information is correct and in accordance with the terms of engagement. The
above claims have not been made earlier.
Received Payment                                                    Received Payment

Signature        and    Name                                             Signature       and        Name
                                         Revenue
of    Jr.    Standing  Counsel                                           of    Sr.   Standing      Counsel
                                          Stamp
Mobile/Tel. No.                                                          Mobile/Tel. No.
For office use only
Deductions applicable*                                                           Senior         Junior
1    Connected/Covered cases (as per para 9)
2    Uncontested cases (as per para 10)
3    Late submission of certified copies
3a   As per para 11.7.1 of Annexure II
3b   As per para 11.7.2 of Annexure II
4    Others (specify)
5    Total deduction


                                                   Total Bill
                                                            Senior St. Counsel     Junior St. Counsel
Part A
Part B
Total Amount claimed
Deductions, if any (for office use)*
Amount passed for payment (for office use)
*The counsel shall be intimated of the deductions made before payment of the bill.
 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Our Portfolio

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions