Income Tax Gazetted Officers Association Saturday
2nd December, 2023
West Bengal Unit
You are visitor No.


(As adopted in and by the Extra-Ordinary General Body Meeting held at Pune on 23rd and 24th September 1994 and as amended by the Annual General Body Meeting held at New Delhi on 8th & 9th November 1995, in the Annual General Body Meeting held at Jaipur from 14th to 16th April 1999, in the Extra-Ordinary General Body Meeting held at Lucknow on 28th July 2000 and in the Biennial General Body Meeting held at Hyderabad on 10th & 11th January 2002).


The name of the Federation will be INCOME TAX GAZETTED OFFICERS` ASSOCIATION hereinafter referred to as the ASSOCIATION.

The Office and Headquarters of the Association shall be at New Delhi or at the place where the Secretary General for the term has his Head Quarters.


The aim and objects of the Association shall be :

i) to foster a spirit of co-operation and “esprit de corps” among its members,
ii) to promote and safeguard the common interest of all the members of the Association,
iii) to move for the redressal of all legitimate grievances of the members in regard to their pay, promotion, prospects, status, service conditions, retirement benefits etc.,
iv) to work in co-ordination with similar service associations, if necessary,
v) not to represent interests based on caste, tribe and religious denomination and
vi) generally to do all such acts as are incidental or conducive to the attainment of the above objects.


(i) The Association shall have units based in state(s) Region(s) charge(s) of Chief Commissioners/Commissioners as the case may be and the headquarters of the units shall be at the main office of the Department in the State or in the region or in the charge of the administrative Chief CIT/CIT.
(ii) Each unit can have its Branches, Office Bearers, Executive Committee and bank accounts to run the organisation.


All promotee gazetted officers of the Income Tax Department shall be eligible for membership.

Any eligible promotee gazetted officer desirous of becoming a member shall send an application to the General Secretary of the unit, who shall admit him as a member of the federation provided that all promotee gazetted officers including senior personal assistants who were members of the federated units of the erstwhile AIFITGSA before these rules came into force, shall continue to be members notwithstanding the fact that the procedure prescribed above had not been followed.

a) A member shall cease to be a member, if he :

i) resigns his membership in writing.
ii) retires from service or
iii) otherwise ceases to be a member of the service provided that a member who has resigned his membership shall be eligible for re-admission.

i) a member may be removed from membership by the executive committee of the unit if he fails to pay his subscription for more than one year provided that he
may be re-admitted as a member on payment of arrears of subscription due from him
ii) any member working against the interests of the Association or who is found guilty of misconduct may be expelled from membership as provided in bye law 22(b)(iii)
iii) No member shall be removed without being given a reasonable opportunity of being heard.


Each member of the Association shall give an authorisation to deduct a monthly subscription of Rs.20/- from his Pay. 25% of the funds so collected by the units through the DDOs shall be remitted to the federation by the 15th September every year.


The official year or the accounting year of the Association shall be from 1st April to 31st March of every year.

The funds of the Association shall be made up of subscription from members collected through units and grant, if any, made by the Government. The funds so collected shall be exclusively used in furtherance of the objects of the Association.


The funds of the Association shall be deposited in any Nationalised Bank and the account(s) shall be operated jointly by the Secretary-General and the Treasurer. The Association can also deposit the funds in any departmental co-operative Bank. The maintenance of the accounts of the Association shall be by the Treasurer. The Treasurer shall prepare the annual receipts and payments account and statement of affairs of the Association and present the audited accounts to the Managing Committee and the General Body.


The accounts of the Association shall be audited by the Auditor duly nominated by the members present at the General Body Meeting.


The management of the Association shall vest in the following bodies :

a) The General Body
b) The Managing Committee.


The General Body meeting shall be of two kinds :
a) Biennial General Body Meeting
b) Extra-Ordinary General Body Meeting.


The General Body Meeting of the Association shall ordinarily be held once in two years. However, the period between one General Body Meeting and the next shall not exceed 27 months.
i) Notice of the Meeting with the agenda shall be circulated atleast 30 days before the date of such meeting.
ii) The General Body Meeting shall
a) Consider the report of the Secretary General for the previous two years as approved by the Managing Committee.
b) Consider the audited statement of accounts for the previous two years.
c) Consider the budget estimate for the ensuing two years.
d) Elect the Office-Bearers for the ensuing term.
e) Consider amendments, if any, to the Constitution provided atleast 7 days notice is given to the SecretaryGeneral before the date of Meeting duly proposed and
f) Consider and adopt resolutions and consider any othermatter, notice of which is given to the Secretary General atleast 7 days before the date of meeting duly
proposed and seconded.


An Extra-Ordinary General Body Meeting may be convened :

a) (i) By the Secretary General with the approval of the Managing Committee to consider urgent and important issues,
(ii) on a written requisition signed by atleast 3 units and not less than 15% of the total membership of the Association duly authorised by the Managing Committee
of the units assigning the reasons for the same and specifying the matter sought to be considered at the meeting.
b) In the case of requisition from the units mentioned in (a)(ii) above, the Secretary General shall convene the Meeting within 30 days of receipt of the said requisition.
c) Notice of the agenda of this Meeting shall be circulated at least 15 days before the date of such meeting. Proviso provided that the condition in respect of the time frame mentioned in sub-clause (b) & (c) may be waived by the Extra-Ordidnary General Body if deemed necessary.


The Managing Committee of the Association shall consist of :

i) President
ii) Vice-President
iii) Secretary General
iv) Additional Secretary
v) Joint Secretary
vi) Assistant Secretary
vii) Treasurer
viii) Zonal Secretaries and
ix) All the units` General Secretaries

Explanation :

If any of the unit General Secretary is an Office Bearer of the Association and by virtue of the same hapens to be the member of the Managing Committee, the unit to which he belongs, can nominate another person to represent that unit in the Managing Committee.


(a) The Managing Committee shall be convened by the Secretary General atleast once in 6 months.
(b) At least 15 days notice shall be given for such meeting provided that in case of emergency, notice of seven days will be sufficient. Provided that the notice referred to above may be waived by the Managing Committee if deemed necessary.


(i) The Managing Committee shall function under the general directions and consistent with the policy or decision laid down by the General Body.
(ii) The Managing Committee shall have the powers to fill up vacancies in the Managing Committee, other than the post of President and Secretary General during the year by co-option if the vacancies were to last for more than three months. In case vacancy arises for the post of the President and the Secretary General, the Vice President or the Joint Secretary as the case may be shall act as the President or Secretary General respectively for the remaining period.
(iii) The Managing Committee shall, if necessary frame rules and Bye Laws for the conduct of busisness not inconsistent with the above rules and submit the same to the General Body for its approval.
(iv) The Managing Committee shall -
(a) keep a watch over all matters affecting the service interest of the members and bring them to the notice of the members and
(b) take such action as may be found necessary to redress the grievances and may be decided at any Managing Committee,General Body or Extra Ordinary General Body Meeting or as the exigency may demand.


The following shall be the Office bearers of the Association :
i) President - 1 (One)
ii) Vice-President - 1 (One)
iii) Secretary General - 1 (One)
iv) Joint Secretary - 1 (One)
v) Assistant Secretary - 1 (One)
vi) Treasurer - 1 (One)
vii) Zonal Secretaries - 4 (Four)


i) President
The President shall ordinarily preside over all the meetings of the Association. He will also represent and lead the Association on alloccasions of a ceremonial, social or official character.
ii) Vice-President
He shall ordinarily assist in the work of the President and/or perform the functions of the President in his absence or under his direction.

iii) Secretary General
Subject to the directions and control of the Managing Committee, the Secretary General shall be the Chief Executive of the Association and
(a) Shall convene the meeting of the General Body and Managing Committee periodically;
(b) Maintain records of the Minutes of the said Meetings;
(c) Receive and conduct all correspondences on behalf of the Association;
(d) Maintain the records of the Association;
(e) Enter into contracts/agreements with any fraternal organisations in furtherance of the objectives of the Association if so authorised by the Managing Committee and
(f) Shall be the ex-officio member of all sub-committees that may be appointed;
(g) Shall convene the meeting of the Extra Ordinary General Body with the approval of the Managing Committee to consider urgent and important issues;
(h) Shall convene the meeting of the Secretariat as and when required to adopt the methodology to implement the decisions of the Managing Committee and General Body.

iv) Additional Secretary
He shall assist the Secretary-General in the discharge of his duties and shall discharge his functions in his absence.
v) Joint Secretary
He shall assist the Secretary General in the discharge of his duties and shall discharge the duties of the Secretary General in the absence of both Secretary-General and Additional Secretary.
vi) Assistant Secretary
He shall:
a) act in general as a Liason Officer between the Association Secretariat and the Ministries, the Central Board of Direct Taxes, and any other authority/organisation and
b) communicate matters between the Units and the Association Secretariat.

vii) Treasurer
He shall :
a) exercise control ever the funds and accounts of the Association;
b) have the powers to operate the Bank Account of the Association jointly with the Secretary General;
c) be personally responsible for funds of the Association and relevant records and vouchers;
d) collect subscriptions, or other contributions from the Units and issue receipt therefor;
e) deposit all the monies collected with the Bank except a sum of Rs.5000/- which he may keep as imprest money to meet the day-to-day expenses;
f) maintain proper accounts;
g) get the accounts audited by the auditor and
h) present the audited accounts to the Managing Committee and the General Body.

He shall :
(i) keep in touch with the Units of his zone and keep them informed of the activities of the Association;
(ii) shall visit the units periodically and attend the general body meeting of units;
(iii) shall convene zonal conference of all the office bearers of the units within the zone atleast once in a year;
(iv) convey to the Secretary General the views of the Units of zone on matters of importance;
(v) shall ensure the furnishing the list of members by 1st September and payment of Subscription on that basis by 15th September of every year by all the units within the zone.

The election of Office Bearers and Members of the Managing Committee shall be conducted in the following manner :
i) The elections shall be conducted during the General Body Meeting;
ii) The General Body shall nominate a member as Election Commissioner who is not likely to contest in the election, on the opening day of the General Body Meeting. The Election Commissioner can nominate any member to assist him in the conduct of election. However, it should be ensured that such members are not Contestants, Proposers or Seconders;
iii) The Election Commissioner shall conduct the election by issue of an election schedule mentioning the time for filing nominations, announce valid nominations, fix the time for withdrawal and announce the final list of valid nominations and hold the elections;

iv) Any member intending to contest of any post as well as the proposer and the seconder of the nominations, should not be in arrears of subscription payment;
v) The Contestant, the Proposer and the Seconder shall get a Certificate from their Unit Secretary/Treasurer that he is not in arrears of subscription and submitting the same to the Election Commissioner;
vi) Members posted at Delhi only can contest for the post of Assistant Secretary;
vii) Nomination duly proposed and seconded for each post shall be filed with the Election Commissioner as per item (iii) above;
viii) Nominees to the General Body can only vote. Each Unit of the Association shall nominate nominees to represent the Unit in the General Body Meeting/Extra-Ordinary General Body Meeting.

The number of Nominees shall be determined in the following
manner :
For the Membership of 100 and below - 2 Nominees
For every additional 100 or part thereof - 1 Nominee
subject to the payment of due subscription by the Unit to the Association. The nomination of the Nominees shall be duly informed by the Gen. Secretary of the Unit to the Secretary General of the Association before the commencement of General Body Meeting/Extra-Ordinary General Body Meeting. If found necessary, General Body can nominate any member as a Nominee.

If any unit is not able to send the full eligible number of Nominees, the nominees attending any meeting shall have the right and power of voting on behalf of the eligible nominees not attending the said meeting in addition to their own, if authorised by the unit
ix) In case of tie, the result shall be decided by lots,
x) The election results shall be announced by the Election Commissioner soon after the counting of votes for all the posts for which elections are held, is over,
xi) The election results will be adopted and approved in the General Body Meeting itself,
xii) Zonal Secretaries shall be elected from among members of the concerned Zone only and
xiii) The election shall be held by Secret Ballot or by show of hands.

(a) Election
i) Each Unit shall be represented by its number of nominees as regards its rights.
ii) Voting shall be by secret ballot or by show of hands.

(b) General Body Meeting
i) Amendments to the Bye-Laws shall be decided by two thirds majority of the nominees present by show of hands at the General Body Meeting/Extra-ordinary
General Body Meeting subject to the approval of the Government.
ii) A simple majority by show of hands shall decide the expulsion of any member.
iii) The Chairman of the meeting shall have the power of casting his vote in case of a tie.
(c) Managing Committee Meeting
i) Any matter which warrants voting shall be decided on simple majority by show of hands.
ii) The Chairman of the Meeting shall have the power of casting his vote in case of tie.

a) At all the meetings of the Association the President or in his absence the Vice-President, or in the absence of both, a member elected by the
meeting shall preside over the meeting.
b) Any matter not on agenda of any meeting may also be considered, if
majority of the members agree for it`s consideration.
c) Resolutions in all meetings shall be decided by a simple majority of vote.

d) Any member desirous of moving resolution at the General Body Meeting shall send a copy of the same to the Secretary General at least 15 days in advance, so as to enable the latter to circulate it to the Units.
e) Each resolution must be seconded by another member.
f) A resolution of an urgent nature may, however, be moved at a meeting with the permission of the President, whose decision on the admission of the resolution will be final.

The following shall be the Quorum for various meetings :
i) General Body Meeting - 15 Nominees
ii) Extra-ordinary General Body Meeting- 10 Nominees
iii) Managing Committee Meeting - 08 Members
Provided that in case of any of the meeting being adjourned for lack of Quorum, the same may be reconvened to consider the items on the agenda after giving proper notice and there shall be no Quorum for such reconvened meeting.

An Auditor shall be appointed at the General Body Meeting from amongst the members present, for the purpose of auditing the accounts and statements of the succeeding period.

All the Office bearers, Managing Committee Members and Auditor shall hold office for a term of two years from the date of their election or till they cease to be members as per bye-law 5(c) or till fresh elections are held in the next General Body Meeting whichever is earliest. And if elections are not held their term can be extended by the Managing Committee for three months so that the total period does not exceed 27 months and if fresh elections are not held within three months of the expiry of the prescribed terms, the Office-bearers shall cease to be elected office-bearers.

i) The Units/Branches have to inform the membership strength as on 1st September every year and remit the subscription by 15th September every year to the Association.
ii) The General-Body of the Units shall elect their President, Vice-President, General Secretary, Joint Secretary, Treasurer and Executive Committee Members and the Branches shall elect their President, Secretary, Treasurer and Committee Members. The maximum and minimum number of Committee Members at the Unit level shall be 25 and 11 that at the Branch level shall be 9 and 5 respectively. The term of Office of Units and branches shall be two years.
iii) The Units/Branches shall complete their election before the elections of the Association Office bearers & Managing Committee Members take place and intimate the results thereof to the Association headquarters immediately.
iv) The Units/Branches shall not do anything against the policies of the Association and the decisions of the General Body. The Unit shall submit their accounts before their General Body and submit a copy of the accounts as approved by the General Body of the Association.

The General Body shall have the power to make such changes in the existing Articles as may be considered necessary from time to time provided that no change shall be made unless it has the support of two thirds of the Nominees present. Further before amending any Articles, prior approval from Govt. shall be obtained.

The Association shall furnish to the Central Board of Direct Taxes the following statements :
a) Annual Report and Statements of Accounts of each Official year.
b) Proceedings of the General Body Meetings (within one month of the Meeting) accompanied by a list of names of the Office Bearers and Managing Committee Members.

This constitution shall come into force with effect from the date of approval by the Government. However, the office-bearers, members of the Managing Committee and Auditor elected prior to this date shall continue to hold office till the completion of their term.


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