Bogus HRA Exemptions tracked automatically

Bogus HRA Exemptions tracked automatically

-Dr. Lalit Kumar Setia

The statement of annual information tracks the financial dealings of an individual with a PAN number. Like 26AS – Tax Credit Statement, the AIS can be downloaded by logging in to the incometax.gov.in portal.

PAN number relating dealings are tracked automatically

Wherever the bank account is opened, it is a must to mention the PAN number. Whenever any interest be credited in the saving or fixed deposit bank account, it will automatically be tracked in the Annual Information Statement (AIS). An individual has to verify only, at the time of filing the income tax return. Similarly, the income from dividends or income from the sale of sales, everything is connected with an account, opened with the PAN number.

Rental income will automatically be tracked

The employees in the job, require to give the PAN number of the landlord, to whom they are paying the rent. The employer while giving the HRA exemption, requires to insert the PAN number of the landlord to whom the rent is paid by the employee. This information will be included in the Annual Information Statement of the person whose PAN number is provided by the employee and submitted by the employer to the income tax department. The rental income will automatically be mentioned in the pre-filled income tax return of the person whose PAN number is mentioned.

Bogus HRA exemptions will be tracked automatically

Mr. A in Jhajjar Haryana is working in a Government job in Gurgaon. When his drawing and disbursing officer asked him to provide the PAN number of the landlord, for getting exemption on the HRA amount, he submitted the name and PAN number of the landlord.

In case, he is not providing the PAN number of the landlord and the amount of monthly rent paid is above Rs. 8000 (eight thousand) rupees, then the DDO will not give any tax exemption. The rent receipts are required to be submitted to the DDO and even the rent agreement or declaration is required.

The Annual Information Statement of the landlord will intimate him/her that he/she earned from the rental income and he/she has to report the same in the income tax return.

Section 194I is particularly for TDS on rent paid

As per the income tax act, the individuals who are paying monthly rent above Rs. 50 thousand, require to deduct TDS @5% at the time of paying rent to the landlord. The TDS will be deposited by the individual using his PAN number and it will automatically disclose the income of the landlord to the income tax department. In case, the landlord did not report any rental income, he/she will get a notice from the income tax department.

False Rent Paid Declaration may be tracked automatically

It is also possible that the employees mention the PAN number of another person to the employer in the self-declaration. It is also possible that the employees are giving fake rental receipts to the employer. The bogus declaration of the HRA with PAN number will show the rental income in the AIS of a genuine person. The genuine person may submit feedback on AIS citing the amount mentioned in the pre-filled income tax return or AIS is incorrect. In such a case, the false rent paid declaration will be tracked automatically.  

 *Copyright © 2021 Dr. Lalit Kumar. All rights reserved. 

All Intellectual Property rights including Copyright etc. are reserved and vested exclusively with the author or editor, Dr. Lalit Kumar. No part of the material contained in this webpage may be reproduced or transmitted in any form or by any means, electronic, technical, photocopying, recording or otherwise, or stored in any retrieval system of any nature without the written permission of the author or editor, Dr. Lalit Kumar. 

This content is written by Dr. Lalit Kumar Setia; a renowned author and trainer. He completed his Doctorate in Commerce from Kurukshetra University Kurukshetra and MBA in Information Technology from GJU, Hisar. He also wrote two books, 15 research papers, and organized more than 200 Training Courses during his working period since 2006 in Haryana Institute of Public Administration, Gurugram. The article was published on 23rd December 2021 and last updated on 23rd December 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

More Articles

https://drlalitsetia.blogspot.com/p/new-articles-study-material-notes.html 

Income Tax Deduction u/s 80GGC

Income Tax Deduction u/s 80GGC

-Dr. Lalit Kumar Setia

The income tax act provides a deduction u/s 80GGC for the amount of contribution made during the previous year, to a political party or an electoral trust. This deduction is not available for the amount contributed by way of Cash. For claiming deduction u/s 80GGC, the political party to whom the amount is contributed by way other than cash should be registered under section 29A of the Representation of the People Act, 1951.

How much % of gross earnings can be donated to the political organizations under section 80GGC

As per the income tax act, an individual can donate as much as 10% of his  or her gross earning to any political organization of his or her choice (reference - https://www.bankbazaar.com/tax/section-80ggc.html) 

100% Tax Deduction is possible on the amount contributed under section 80GGC

Yes, it is possible that an assessee claims 100% tax deduction under section 80GGC but it is a must donate through demand draft or cheque or any digital mode to get the deduction. Need not to say, the total amount claimed under section 80GGC cannot be higher than the total taxable income of an individual.

Can a person donate to multiple political parties?

The condition is only one, the political parties should be registered under section 29A of the Representation of the People Act, 1951. There is no limit on the number of political parties to whom an assessee decides to contribute an amount of donation.

Documents required for getting deduction u/s 80GGC

It is worth noting that if the donation is made to any entity which is not notified by the income tax act to get the donations for making the donors claim deduction u/s 80G, the deduction is not admissible. Similarly, in the case of 80GGC, if the donation is made to parties not registered under section 29A of the Representation of the People Act, 1951, then the deduction is not admissible.

The details of the donations are to be submitted in writing to the employer, for incorporating it in form 16. In case, it is not submitted, the assessee may mention the details in the specified column while submitting the income tax return.

The donation may be deducted directly from the salary and the donation receipt is submitted in the name of the employer with proper details i.e. name and address of the party, amount donated, PAN, and TAN of the party.

The employee can claim a deduction if he has this certificate from the employer which confirms that the contribution was made from the employee’s salary account.

In case, the employee himself made any contribution, he may submit the same in writing with the above details of receipt received from the political party.

Most of the taxpayers can misuse section 80GGC for getting tax deductions, may submit fake donation receipts and in such case, how to ensure the admissibility of deduction 80GGC, is a challenge for the Drawing and Disbursing Officers (DDOs).

Filing of Bogus Refund Claims or giving the wrong deduction by a DDO to the employee

In case, any bogus refund is claimed by a taxpayer, the responsibility lies with the taxpayer. But in case a wrong deduction is given by a DDO to an employee, the DDO will be responsible for it. The Income Tax Law makes the assessing officers responsible if the assessment of income is not done accurately.

DDOs are expected to consider the following points in 80G

In the case of 80G, an employer or DDO is allowed only to consider only the following donations to allow while giving deduction under section 80G:

The Jawaharlal Nehru Memorial Fund; The Prime Minister’s Drought Relief Fund; The National Children’s Fund; The Indira Gandhi Memorial Trust; The Rajiv Gandhi Foundation and to the following bodies to the extent of 100 percent of the contribution: The National   Defence  Fund  or  the Prime Minister’s National Relief Fund; The Prime Minister’s Armenia Earthquake Relief Fund; The Africa (Public Contribution-India) Fund; The National Foundation for Communal Harmony; The Chief Minister’s Earthquake Relief Fund, Maharashtra; The National Blood Transfusion Council; The State Blood Transfusion Council; The Army Central Welfare Fund; The Indian Naval Benevolent Fund; The Air Force Central Welfare Fund; The Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996; The National Illness Assistance Fund; The Chief Minister’s Relief Fund or Lieutenant Governor’s Relief Fund, in respect of any State or Union Territory, as the case may be, subject to certain conditions; The University or educational institution of national eminence approved by the prescribed authority; The National Sports Fund to be set up by the Central Government; The National Cultural Fund set up by the Central Government; The Fund for Technology Development and Application set up by the Central Government; The national trust for welfare of persons with autism, cerebral palsy mental retardation and multiple disabilities.

The employer or DDO cannot be in a position to ascertain the genuineness of donations if the donations have been made to private charitable trusts, therefore, only the income tax department can allow such deduction of donation under section 80G.

What can happen if the income tax department detects bogus or fake deduction claims of an individual?

There are three persons, on which action can be taken by the income tax department i.e. Employees, Employers, and the consultant whoever is found guilty of making the bogus or fake deduction allowed. The following points should be considered while getting or allowing deduction in case of donations:

1. Only those deductions which are made in cash (up to Rs. 2000) or cheque or electronic fund transfer (EFT) are eligible for the tax deduction. The donations in form of clothes, milk, medicines, food, etc. are not eligible for getting a tax deduction.

2. The donations to foreign charitable trusts are not eligible for tax deduction under India’s Income Tax Act.

3. In the case of 80GGC, donations to political parties by making miscellaneous expenses such as brochures, souvenirs, or pamphlets cannot be claimed.

4. The following documents are required to claim deduction under section 80G:

Stamped Receipt with proper details:

It is must obtain a stamped receipt from the trust or institution which is notified by the income tax act to receive donations for 80G purposes. The receipt should contain the name, address, and PAN of the trust or institution along with the registration number under section 80G, and validity of registration (registration period) must also be mentioned.

*Copyright © 2021 Dr. Lalit Kumar. A few rights reserved. Use this information in the public interest.

This content is written by Dr. Lalit Kumar Setia; a renowned author and trainer. He completed his Doctorate in Commerce from Kurukshetra University Kurukshetra and MBA in Information Technology from GJU, Hisar. He also wrote two books, 15 research papers, and organized more than 200 Training Courses during his working period since 2006 in Haryana Institute of Public Administration, Gurugram. The article was published on 23rd December 2021 and last updated on 23rd December 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

More Articles

https://drlalitsetia.blogspot.com/p/new-articles-study-material-notes.html 

Tax Deduction at Source (TDS)

Tax Deduction at Source (TDS)

-Dr. Lalit Kumar Setia*

During the discussions with the Drawing and Disbursing Officers (DDOs), it is observed that the DDOs are always ready to learn new skills to cope up with the advanced tools of computing an accurate amount of TDS and submission of the same. They continuously work for containing corruption by enforcing the financial rules at their workplaces. It is rightly said, "If you think you are too small an entity to play any role in the fight against corruption, think of the potential of an atom". 

The DDOs are usually not cooperative with the people doing bad things in their life and ask to have favored in wrong works including financial irregularities. Sh. Mahatama Gandhi rightly pointed out, "Non-cooperation with evil is as much a duty as is co-operation with good". 

Tax Deductions at Source:

Every year, the tax deductors face problems in deducting an accurate amount of tax from the income of employees. The employees are expected to submit the documents of income tax savings (deductions or exemptions) to the Drawing and Disbursing Officers (DDOs). There are employees who are fairly computing and deposit the income tax not only on Salaries but also on other incomes, it is expected that all employees report the accurate amounts of other incomes and deductions, they are entitled as per the income tax act. Every employee should be aware of the provisions of the income tax act and its consequences for the concealment of income.

Why deduct the TDS of employees on an average basis?

Most of the deductors face practical issues while deducting the TDS of the employees on an average basis. The employees insist to deduct the TDS less than the average amount. As per provisions of the Income Tax Act, it is mandatory to deduct the accurate amount of tax in the proper way on an average basis i.e. equal installment in each month of the year by the employer as Tax Deduction at Source (TDS) under section 192 of Income Tax Act and the same is required to be deposited in each month to the Income Tax Department. 

Is it required to have proof of savings to allow deduction of section 80C?

This is the duty of an employee to communicate timely to the Drawing and Disbursing Officer (DDO) about the deductions, he wishes to claim during the annual financial year. He can submit in writing the amount he will definitely deposit for claiming deduction of section 80C, saving income tax on it. Each employee should submit proofs of savings, payment of rent (if any), payment of NPS (if any), and other documentary evidence. In case, the proof is not provided and he also has not submitted it in writing, then the Drawing and Disbursing Officer should not entertain deduction under section 80C except for the amount he deducted from the salaries of the employees which are also covered in section 80C such as GPF, GIS, NPS, etc. 

Claim for Tax Deductions:

In case, such declarations are not made with desired proofs, the employers may deduct the Tax Deduction at Source (TDS) keeping into mind, the incomes of the employees as per accounting records, and the same is shown in Form 16 or Annual Information Statement (AIS). Thereafter, if excess payments in form of TDS are deducted then the employee can claim the deductions or exemptions at his or her level while filing Income Tax Return (ITR) and the refund is processed from Income Tax Department.

What proofs are desired from an employee?

The Drawing and Disbursing Officer (DDO) works on behalf of the Income Tax Department and collects the proof for each deduction claimed by the employee.

Documents to claim Deduction of Section 80C:

In the case of Equity Linked Saving Schemes of Mutual Funds, LIC Premiums, PPF Contribution, NPS contributions, an employee can submit the receipts of such investments or entries of such payments in the bank’s passbook. 

In the case of Tuition Fees, it is required to submit the receipts of schools.

Documents to claim Deduction of Section 24:

If the loan has been taken to buy a home; then hard copies of all relevant documents will have to be submitted to claim a deduction of Rs. 50000 p.a. (Interest on Loan) till the loan is repaid u/s 24 of Income Tax Act.

Documents to claim Exemption on HRA:

To claim relief from Tax on HRA, an employee has to submit PAN of Landlord, however, if the annual rent payment is less than or equal to 1 Lac (i.e. 8333 per month) then it is not required to submit PAN of Landlord. But a copy of the rent agreement or declaration by the landlord along with ownership proof of landlord of rented premises (i.e. house tax receipt or latest electricity bill) has to be provided to the employer.

Documents to claim Deduction of Section 80D:

In case of claiming deduction u/s 80D, it will be required to provide a receipt or digital transaction details to the employer.

The employees should prepare the details and provide documentary proofs so that excess tax cannot be deducted from the salaries.

Are you interested in an Online Course related to Income Tax?:

1. https://smartinstituterls.blogspot.com/2022/12/income-tax-matters-in-government.html 

2. https://smartinstituterls.blogspot.com/2022/12/computation-of-income-tax-liability.html

*Copyright © 2018 Dr. Lalit Kumar. All rights reserved. 

This article is written by Dr. Lalit Kumar Setia; a renowned author and trainer. He completed his Doctorate in Commerce from Kurukshetra University Kurukshetra and MBA in Information Technology from GJU, Hisar. He also wrote two books, 15 research papers, and organized more than 200 Training Courses during his working period since 2006 in Haryana Institute of Public Administration, Gurugram. The article was firstly published in 2018 and last updated on 19th October 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

More Articles:

https://leavesofprogress.blogspot.com/2021/10/shameless-life-feel-guilty.html (Why to live shameless life?)

and

https://leavesofprogress.blogspot.com/2021/09/parking-of-funds-and-personal-ledger.html (Parking of funds is irregularity)

Income Tax on Gifts

 Income Tax on Gifts

-Dr. Lalit Kumar Setia

Are you planning to gift a relative,  to save income tax?

Yes, it is a good option to save income tax. In India, anyone can gift to others for saving taxes in his hands. The money given as a gift is not considered the income of the recipient if he is relative to the person giving the gift.

But it is required to remember that such amount will be clubbed in the taxable income of the person giving the gift as it will not be taxable in the hands of recipients.

For example, the taxable income of Mr. A is Rs. 10 Lacs and he gifted Rs. 2 Lacs to his daughter-in-law or his spouse. Will there be any tax savings?

Since the gift is given to a relative, it will not be taxable in the hands of the recipient, therefore it will not be clubbed in the income of Mr. A and his taxable income will remain Rs. 10 Lacs. There will be no tax implication of giving such a gift in the year in which it is given. But in the following year, the interest earned on such gifted money will be taxable in the hands of the recipient and not in the hands of Mr. A.

Never accept Cash Gift of money above Rs. 2 Lacs

The amount up to Rs. 2 Lacs can be accepted as a gift but the amount above Rs. 2 Lacs in Cash form, cannot be accepted as a gift. If a person accepts that he received an amount in cash as a gift from someone either relative or anybody, the income tax department may impose a penalty up to the amount received as a gift. 

Income tax on gifts received from persons other than relatives

The relatives can give gifts without any limit however the gift should be given either using cheque or electronic fund transfer and cash gifts should be avoided. 

But in case, gifts are given or received for other than relatives, then how to treat in the income tax return? Whether it is an income of the recipient or not?

A person who receives gifts of an amount up to Rs. fifty thousand is not taxable in his hands but if the amount becomes more than Rs. fifty thousand then the whole amount of gift will be taxable and included in income from other sources as per Section 56(2) (x) of the income tax act. 

For example, Mr. A received gifts from nonrelatives, Mr. B and Mr. C and the amount is Rs. 45000 then it will not be included in the taxable income however if the amount of gift is above Rs. 50000, then it will be included in the taxable income of Mr. A.

In case, a person is not including the income of gifts in taxable income in such circumstances, then it will be treated as Tax evasion. 

Who is relative and who is not relative for accepting gifts under the income tax act?

While accepting or giving the gift, the tax implications depend upon the relationship between the tax giver and tax recipient. The relatives cover mother, father, brother, sister, spouse, brother and sister of parents, brother and sister of parents in law, brother and sister os spouse, the person who is lineal ascendant or descendant of person or spouse, and also the spouse of the relatives mentioned as relative above.

It is worth mentioning that the person receiving any gift or giving any gift should maintain a record of it, justifying the source of money given as a gift to others.

It is found in many cases, the money which is not accounted as white money is given as a gift, and the person giving the such gift will be held responsible for it.

Are you interested in an Online Course related to Income Tax?:

1. https://smartinstituterls.blogspot.com/2022/12/income-tax-matters-in-government.html 

2. https://smartinstituterls.blogspot.com/2022/12/computation-of-income-tax-liability.html

 *Copyright © 2021 Dr. Lalit Kumar. All rights reserved. 

This article is written by Dr. Lalit Kumar Setia; a renowned author and trainer. He completed his Doctorate in Commerce from Kurukshetra University Kurukshetra and MBA in Information Technology from GJU, Hisar. He also wrote two books, 15 research papers, and organized more than 200 Training Courses during his working period since 2006 in Haryana Institute of Public Administration, Gurugram. The article was firstly published on 18th October 2021, and last updated on 19th October 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

Read more content:

https://leavesofprogress.blogspot.com/2021/09/parking-of-funds-and-personal-ledger.html (Parking of Funds and Personal Ledger Account - PLA)

https://leavesofprogress.blogspot.com/2021/08/organizing-unorganized-sectors-of-india.html (Organizing Unorganized Sectors of India).

उपहारों पर आयकर

-डॉ. ललित कुमार सेतिया

क्या आप आयकर बचाने के लिए किसी रिश्तेदार को उपहार देने की योजना बना रहे हैं?

हां, इनकम टैक्स बचाने का यह एक अच्छा विकल्प है। भारत में, कोई भी अपने हाथों में कर बचाने के लिए दूसरों को उपहार दे सकता है। उपहार के रूप में दिए गए धन को प्राप्तकर्ता की आय नहीं माना जाता है यदि उसका उपहार देने वाले व्यक्ति के साथ पारिवारिक संबंध है।

लेकिन यह याद रखना आवश्यक है कि इस तरह की राशि को उपहार देने वाले व्यक्ति की कर योग्य आय में जोड़ा जाएगा क्योंकि यह प्राप्तकर्ताओं के हाथ में कर योग्य नहीं होगा।

रिश्तेदारों के अलावा अन्य व्यक्तियों से प्राप्त उपहारों पर आयकर

रिश्तेदार बिना किसी सीमा के उपहार दे सकते हैं हालांकि उपहार चेक या इलेक्ट्रॉनिक फंड ट्रांसफर का उपयोग करके दिया जाना चाहिए और नकद उपहार से बचना चाहिए।

लेकिन अगर रिश्तेदारों के अलावा किसी और के लिए उपहार दिया या प्राप्त किया जाता है, तो आयकर रिटर्न में कैसे व्यवहार किया जाए? यह प्राप्तकर्ता की आय है या नहीं?

एक व्यक्ति जो रुपये तक की राशि का उपहार प्राप्त करता है। उसके हाथ में पचास हजार कर योग्य नहीं है लेकिन अगर राशि रुपये से अधिक हो जाती है। पचास हजार तो उपहार की पूरी राशि कर योग्य होगी और आयकर अधिनियम की धारा 56(2) (x) के अनुसार अन्य स्रोतों से आय में शामिल होगी।

उदाहरण के लिए, मिस्टर ए को गैर-रिश्तेदारों, मिस्टर बी और मिस्टर सी से उपहार मिले और यह राशि रु। 45000 तो इसे कर योग्य आय में शामिल नहीं किया जाएगा, हालांकि यदि उपहार की राशि रुपये से ऊपर है। 50000, तो इसे श्री ए की कर योग्य आय में शामिल किया जाएगा।

यदि कोई व्यक्ति ऐसी परिस्थितियों में उपहार की आय को कर योग्य आय में शामिल नहीं करता है, तो इसे कर चोरी माना जाएगा।

आयकर अधिनियम के तहत उपहार स्वीकार करने के लिए कौन रिश्तेदार है और कौन रिश्तेदार नहीं है?

उपहार स्वीकार करते या देते समय, कर के निहितार्थ करदाता और कर प्राप्तकर्ता के बीच संबंधों पर निर्भर करते हैं। रिश्तेदार माता, पिता, भाई, बहन, पति या पत्नी, माता-पिता के भाई और बहन, माता-पिता के भाई और बहन, भाई और बहन ओएस पति या पत्नी, जो व्यक्ति या पति या पत्नी के वंशज या वंशज हैं, और पति या पत्नी को भी कवर करते हैं। उपरोक्त रिश्तेदार के रूप में उल्लिखित रिश्तेदारों की।

यह उल्लेखनीय है कि कोई भी उपहार प्राप्त करने वाले या कोई उपहार देने वाले व्यक्ति को दूसरों को उपहार के रूप में दिए गए धन के स्रोत को सही ठहराते हुए उसका रिकॉर्ड रखना चाहिए।

कई मामलों में ऐसा पाया जाता है कि जो पैसा सफेद धन के रूप में नहीं गिना जाता है उसे उपहार के रूप में दिया जाता है, ऐसा उपहार देने वाले व्यक्ति को इसके लिए जिम्मेदार माना जाएगा।

 *कॉपीराइट © 2021 डॉ. ललित कुमार। सर्वाधिकार सुरक्षित।

Read more content:

https://leavesofprogress.blogspot.com/2021/09/parking-of-funds-and-personal-ledger.html (Parking of Funds and Personal Ledger Account - PLA)

https://leavesofprogress.blogspot.com/2021/08/organizing-unorganized-sectors-of-india.html (Organizing Unorganized Sectors of India).

Office Procedures in Government

 Office Procedures in Government

-Dr. Lalit Kumar Setia

The Government functions to ensure the availability of public services to citizens of a country. The mandate of 'Minimum Government Maximum Governance' is possible to achieve with proper planning and implementation of specific target-oriented programs. 

Why Office Procedures are important?

For getting the things done from others, three basic things are required to be ensured. A. Transparency B. Responsiveness C. Accountability. Good Governance and e-Governance are possible only if these three things are focused on administration. How to make employees responsive to the new guidelines and instructions? How to ensure transparency in functions of office? and how to fix accountability of Officers / Officials? 

Simplification is the Key to Success:

The Government Process Restructuring is transforming the way the government delivers or ensures the delivery of goods and services and public services to the citizens. It is required to make the organizations more logical with fixing the responsibilities and accountabilities of the Officers / Officials in better forms with the delegation of authorities and responsibilities. 

Strengthening relationships within Organization:

The Office Procedures not only guide how to maintain the relationships alive among various designations of organization structure. The norms, rules, policies, instructions are in compliance with the proper implementation of office procedures. To bring efficiency in outcomes of functions, it is a must to strengthen the relationships. It is required to reidentify the strategic aims and purposes to strengthen the relationships and better achieve the objectives. 

Noting and Drafting

The decisions are taken based on the information and the information should be briefly provided as per the requirement of the Officers. For this purpose, there are guidelines to be followed by the concerned officials so that the decisions be accurate and faster in the offices and time of the Officers be utilized to the great extent possible. The letters and other forms of correspondence within the organization and between the organizations have been computerized with e-office applications. The e-Office not only saved time but also reduced the cost of operations. The file numbering system, processing of DAK, and accurate procedures for official communication are the premises for effective compliance with office procedures. 

Principles for Records Management

Firstly, compliance with the record retention schedule so that the old records that are not required can be easily settled down as per norms. Secondly, maintain the records properly so that decisions can be taken the time and effectively. Third, most important the records should be easily retrievable without wasting time and for this purpose, the records index should be available in the office and everyone who may require the record/s should have access to this index. Fourth, for inspection of the activities, the audit should be carried out of the records whether the entries in the records are accurate or not. Fifth, most important is to dispose of the obsolete records so that the decisions are not delayed unnecessarily due to wastage of time in exploring such records that are of no use in the present time. 

Hindi Version

सरकार में कार्यालय प्रक्रियाएं

-डॉ. ललित कुमार सेतिया

सरकार किसी देश के नागरिकों को सार्वजनिक सेवाओं की उपलब्धता सुनिश्चित करने के लिए कार्य करती है। विशिष्ट लक्ष्य-उन्मुख कार्यक्रमों की उचित योजना और कार्यान्वयन के साथ 'न्यूनतम सरकार अधिकतम शासन' का जनादेश प्राप्त करना संभव है।

सरकार में कार्यालय प्रक्रियाएं

कार्यालय प्रक्रियाएं क्यों महत्वपूर्ण हैं?

दूसरों से काम करवाने के लिए तीन बुनियादी बातों को सुनिश्चित करना आवश्यक है। A. पारदर्शिता B. उत्तरदायित्व C. जवाबदेही। सुशासन और ई-गवर्नेंस तभी संभव है जब इन तीनों चीजों को प्रशासन पर केंद्रित किया जाए। कर्मचारियों को नए दिशानिर्देशों और निर्देशों के प्रति उत्तरदायी कैसे बनाया जाए? कार्यालय के कार्यों में पारदर्शिता कैसे सुनिश्चित करें? और अधिकारियों की जवाबदेही कैसे तय करें?

सरलीकरण सफलता की कुंजी है:

'सरकारी प्रक्रिया पुनर्गठन' सरकार द्वारा नागरिकों को माल और सेवाओं और सार्वजनिक सेवाओं के वितरण या वितरण को सुनिश्चित करने के तरीके को बदल रहा है। अधिकारियों और जनता के प्रतिनिधिमंडल, अधिकारियों की जिम्मेदारियों और जवाबदेही को बेहतर रूपों में तय करने के साथ साथ, संगठनों को और अधिक तार्किक बनाने की आवश्यकता है।

संगठन के भीतर संबंधों को मजबूत बनाना:

कार्यालय प्रक्रियाएं न केवल संगठन संरचना के विभिन्न पदनामों के बीच संबंधों को जीवित बनाए रखने के लिए मार्गदर्शन करती हैं, बल्कि ये प्रक्रिया मानदंड, नियम, नीतियां, निर्द के उचित कार्यान्वयन को भी  सुनिश्चित करती हैं। कार्यों के परिणामों में दक्षता लाने के लिए, संबंधों को मजबूत करना अत्यंत आवश्यक है। संबंधों को मजबूत करने और उद्देश्यों को बेहतर ढंग से प्राप्त करने के लिए रणनीतिक उद्देश्यों और उद्देश्यों को फिर से पहचानना आवश्यक है।

नोटिंग और प्रारूपण

सूचना के आधार पर निर्णय लिए जाते हैं और अधिकारियों की आवश्यकता के अनुसार संक्षिप्त जानकारी प्रदान की जानी चाहिए। इस उद्देश्य के लिए, संबंधित उप - अधिकारियों द्वारा दिशा-निर्देशों का पालन किया जाना है ताकि कार्यालयों में निर्णय सटीक और तेज हो और अधिकारियों के समय का यथासंभव उपयोग किया जा सके। संगठन के भीतर और संगठनों के बीच पत्र और पत्राचार के अन्य रूपों को 'ई-ऑफिस अनुप्रयोगों' के साथ कम्प्यूटरीकृत किया गया है। ई-ऑफिस न केवल समय की बचत की बल्कि संचालन की लागत को भी कम करता है। फाइल नंबरिंग सिस्टम, डाक की प्रोसेसिंग और आधिकारिक संचार के लिए सटीक प्रक्रियाएं कार्यालय प्रक्रियाओं के प्रभावी अनुपालन के लिए जरूरी हैं।

अभिलेख प्रबंधन के सिद्धांत

सबसे पहले, रिकॉर्ड प्रतिधारण अनुसूची का अनुपालन जरूरी है ताकि पुराने रिकॉर्ड जिनकी आवश्यकता नहीं है, उन्हें मानदंडों के अनुसार आसानी से व्यवस्थित किया जा सके। दूसरे, रिकॉर्ड को ठीक से बनाए रखें ताकि निर्णय समय पर और प्रभावी ढंग से लिए जा सकें। तीसरा, सबसे महत्वपूर्ण, रिकॉर्ड बिना समय बर्बाद किए आसानी से पुनर्प्राप्त करने योग्य होना चाहिए और इस उद्देश्य के लिए, रिकॉर्ड्स इंडेक्स कार्यालय में उपलब्ध होना चाहिए और हर किसी को जिसको रिकॉर्ड की आवश्यकता हो सकती है, उनकी इस इंडेक्स तक पहुंच होनी चाहिए। चौथा, गतिविधियों के निरीक्षण के लिए अभिलेखों की चेकिंग की जानी चाहिए कि अभिलेखों में प्रविष्टियाँ सही हैं या नहीं। पांचवां, सबसे महत्वपूर्ण है अप्रचलित अभिलेखों का निपटान करना ताकि ऐसे अभिलेखों की खोज में समय की बर्बादी के कारण निर्णयों में अनावश्यक रूप से देरी न हो।

*Copyright © 2021 Dr. Lalit Kumar. All rights reserved.

This article is written by Dr. Lalit Kumar Setia; a renowned author and trainer. The article was published on 25th August, 2021 and last updated on 4^th September, 2021. The writer can be contacted on lalitkumarsetia@gmail.com