Contents

Introduction

1. Chapter 1: Directorate of Infrastructure 1-2

2. Chapter 2: Financial Powers in respect of Infrastructure 3-7
Proposals
3. Chapter 3: Norms for Office Space 8-12
4. Chapter 4: Norms for residential space 13-15
5. Chapter 5: SFC/DIB and EFC/PIB Memorandum 16-17
6. Chapter 6: Allotment of Departmental Pool Quarters 18-19
7. Chapter 7: Purchase of Land 20-28
8. Chapter 8: Construction of Building (Office/Residential) 29-41
9. Chapter 9: Budgeting and Payment of Taxes and Levies 42-48
10. Chapter 10: Purchase of Ready Built Office and 49-51
Residential Accommodation
11. Chapter 11: Hiring of Accommodation on Lease/Rental 52-57
basis
12. Chapter 12: Rent Revision 58-63
13. Chapter 13: Policy on Operational Vehicles 64
14. Chapter 14: 1% Incentive Scheme 65
15. Chapter 15: D.G. Sets 66-67
16. Chapter 16: Repairs & Maintenance 68-74
17. Chapter 17: Furnishing and Fixtures 75-76
18. Annexes: Annexure I to XLII i-clxxi
19. Appendices: Appendix I a-n
Appendix-II a-c
Appendix-III
Appendix-IV a-c
 LIST OF ANNEXURES

Annexure No. Subject Page No.

I Gazette Notification [Link].A-11013/9/2001-
[Link] dated 21.11.2005
i-ii
II Review of existing levels of consideration and
approval of expenditure proposals – routing of
files through Integrated Finance Unit in CBDT iii
and CBEC.
[Link].15/6/2008- IFU – III dated 06.06.2008
III Review of existing levels of consideration and
approval of expenditure proposals – routing of
files through Integrated Finance Unit in CBDT iv
and CBEC.
[Link].15/6/2008- IFU – III dated 22.09.2008
IV Appraisal and Approval of Public Funded
Schemes and Projects (except matters required to
be placed before the Cabinet Committee on
v-xx
Security
V Delegation of Financial Powers to Heads of
Departments of Department of Revenue, CBDT
and CBEC – reg.
xxi-xxix
[Link].15/6/2008- IFU – III dated 15.09.2011
VI Report of Laroya Committee xxx-xxxix
VII Special requirement and specifications for
Buildings of Income Tax and Central Excise and
Customs Department. xl-xli
[Link].6/16/89-WI(Director General) dated
31.07.1986
VIII Scales of office accommodation laid down under
the austerity standards for officers of Income-Tax
Department and Central Excise and Customs xlii-xliii
Department on change over to Metric system.
O.M. No. 26/19/[Link] (3) dated 20.12.1965
IX Norms for requirement of space for Aayakar Seva
Kendra (ASK) being set up by the Department as
part of the “Sevottam” Initiative of Government of xliv-xlviii
India-reg.
[Link].10/2/2012-AP/DOMS/986 dated 27.07.2012
X Construction of office and residential
accommodation for Income Tax Department –
Inclusion of the requirement of ITAT Branches – xlix
Approval regarding.
[Link].181/44/[Link] dated 09.08.1973
 XI Review of the prescribed norms for calculating the
requirement of accommodation in different
categories for CBDT Staff posted at various l
Income Tax Offices – reg.
[Link]. 101/18/[Link](DT) dated 20.10.1993
XII Directorate of Estates Gazette Notification dated
28.11.2016
li-liii
XIII Regularization of Allotment of Retained
Residences on Re-posting at the last place of
posting.
liv
O.M. No.12035/21/[Link] dated 31.07.2000
XIV (a) Request for retention of residential lv
accommodation – reg.
[Link].187/4/[Link](DT)/587 dated
05.05.2000
XIV (b) Regularization/extension of retention of the
Departmental Pool Accommodation upon transfer lvi
from one station to another – reg.
[Link](Inf.)/RET-15/POL/2004/818 dated
24.08.2006
XIV (c) Allotment Rules for the Departmental Pool
lvii
Accommodation – Retention of Accommodation –
Relaxation of Rules – reg.
[Link](Inf.)/Unit-II/RET-15/Policy/2011-
12/1980 dated 14.02.2012
XIV (d) Allotment Rules for the Department Pool lviii
Accommodation – Retention of Residential
Accommodation –reg.
[Link](Infra)/U-II/RET-15/Policy/2014-15
dated 19.05.2014
XV Guidelines for purchase of land and ready built lix-lx
office/residential accommodation by CBDT –reg.
F. No. 181(l0)/2000/[Link](DT) dated
29.05.2000
XVI Review of infrastructural problems of the lxi-lxxix
department and remedial steps to be taken –reg.
F. No. 208/2/2000-Ad-VIII(DT) dated 08.05.2000
XVII (a) Common Shortcomings / deficiencies observed in lxxx-lxxxi
the Infrastructure Proposals.

XVII (b) Proposals for acquisition of land: Guidelines

for preparing the proposals. lxxxii-lxxxiii
XVIII Major documents/details required under Part A &
C and Checklist prescribed for proposal for lxxxiv
purchase of land.
XIX (a) General Financial Rules, 2005 lxxxv
XIX (b) Approval of Finance Ministry for Sale/
grant/assignment/allocation/disposal of lxxxvi-lxxxvii
Government assets or assets created from
Government funds.
[Link].8(18)/EII(A)/2010 dated 25.06.2010

XIX (c) APPENDIX-II

[See Rule279.(4) and 279.(5)] lxxxviii-xc

XIX (d) Transfer of land and buildings between the Union

and State Governments. Rule 13 of Delegation of xci-xcii
Financial Powers Rules, 1978 (Relevant extracts).
XX Classification of ‘works’ expenditure under proper
Head of Account and Demand for Grants
F. [Link](infra)/Head of Accounts/32/2012-13
xciii-xciv
dated 16.08.2012
XXI Clarification the Financial Limits to be observed
in determining cases relating to ‘New
Service’/New Instrument of Service.
xcv-civ
[Link].F.1(5)-B(AC)/2011 dated 12.06.2012
XXII Payment of service charges to local bodies in
respect of Central Government properties –
Supreme Court Order in civil Appeal NO.9458-
63/2003 – Rajkot Municipal Corporation & Others
cv-cvi
Vs. UOI & Others,
[Link].N-11025/26/2003-UCD dated 15.12.2009
XXIII Check list for acquisition of ready built office cvii-cviii
building.

XXIII(a) Checklist for acquisition of ready built residential

accommodation cix
XXIV Enhancement of financial powers to the Heads of
Department under CBDT for hiring of
accommodation and revision of rent of the
buildings under hire for office use – Instructions
cx-cxi
regarding.
[Link].181/10/[Link](DT) dated 15.10.2001
XXV Government of India’s Decisions cxii
XXVI Re-classification of cities/towns on the basis of
2001 Census – grant of House Rent Allowance
(HRA) and Compensatory (City) Allowance cxiii-cxxvi
(CCA) to Central Government employees.
[Link].2(21)/[Link].(B)/2004 dated 18.11.2004
XXVII Procedure for acquisition of accommodation on cxxvii
lease/rental basis etc.
 [Link]. 6.D.D-5-C.T.E-6 dated 08.07.1999
XXVIII Procedure for acquisition of accommodation on
lease/rental basis etc. cxxviii
[Link]. GDD-5-CTE-G dated 08.09.1999
XXIX Procedure for acquisition of accommodation on
lease/rental basis etc. cxxix
[Link]. 6DD-5-CTE-6 dated 21.02.2000
XXX (l) Assessment/Re-assessment of reasonable rent
relating to the buildings taken on lease by Central
Government Departments.
(2) Authority to issue rent reasonableness
cxxx-cxl
certificate.
[Link].8/1/[Link][DGW] dated 24.05.2004
XXXI (l) Assessment/Re-assessment of reasonable rent
relating to the buildings taken on lease by Central
Government Departments.
(2) Authority to issue rent reasonableness
cxli-cxlii
certificate.
[Link].8/1/[Link][DGW] dated 30.06.2004
XXXII Reassessment of reasonable rent of private
buildings hired by the Central Government. cxliii-clxvii
[Link]. 16011(3)/[Link] dated 01.10.1999
XXXIII Reassessment of reasonable rent of private
buildings hired by the Central Government. clxviii-clii
[Link]. 16011/1/[Link] dated 03.09.2001
XXXIV Hiring of new office buildings – Need for
Restraint – regarding.
[Link]/NW/1/8/2007-08/DIT(S)/IV-2207
cliii-cliv
dated 28.02.2008
XXXV Check list for initial Hiring/rent revision of Office
Accommodation.
clv-clvi
XXXV (a) Additional information for rent revision clvii
XXXVI Re-assessment of rent of premises hired by offices
under the Department of Revenue. clviii-clxi
[Link]. 507/IFU-III/1 03 dated 07.10.2003
XXXVII Standard operating Procedure for hiring of Staff
Cars and operational vehicles – regarding.
[Link]. DIT (Infra)/U-II/[Link]/Allocation/2014-
clxii-clxiii
15/2267 dated 16.03.2015
XXXVIII Revision of rates for hiring of staff cars/
operational vehicles in the Income Tax
Department –reg. clxiv-clxv
[Link]. DIT(Inf.) U-II/PM-12/2010-11 dated
23.01.2014
XXXIX Amendment to the Rule 126 of General Financial clxvi-clxvii
Rule, 2005 —regarding
 No.F.29/1/2015-PPD dated 13.04.2016
XL Street lighting, Tube well, Pumping, DG Sets,
Sewerage pumps etc, for GPRA/GPOA
colonies/complex which are maintained by clxviii-clxix
CPWD.
[Link].18/29/97-W, 1[DGW] dated 17.08.2005
XLI Residential and Non Residential buildings
complexes belonging to individual
Ministries/Deptts., other than General pool.
clxx
[Link].18/29/97-WI(DG)1/61 dated 15.09.2008
XLII Purchase of Refigerators, TVs, VCR, Vaccum
cleaners and others items not covered under the
Delegation of Financial Power Rules, 1978 – clxxi
information reg.
[Link].182/5/[Link](DT) dated 20.03.2006
 LIST OF APPENDICES

Appendix Subject Page No.

I Department of Revenue & Company Law
a-n
allotment Rules, 1964
II Chapter 5 of General Financial Rules, 2005 a-c
III Manual on policies and procedure for procurement
of works
IV Infrastructure Policy a-c