Training Methodology

Training in the Directorate General largely conforms to a blend of conventional and non-conventional techniques which include class-room lectures, role play/presentations, research syndicate meetings, assignments, extension lectures, group discussions, case studies, hand-outs, field visits, spot tests, workshops and simulation exercises.

Class-Room Lectures:

Learning process is a combination of reception, assimilation and recollection of material provided for learning. ‘Training’ as a learning process is distinct from being educated at a college or school level. More concerted effort is required to evoke that ‘synergy effect’ which prevents the class-room lecture from degenerating into a contra-productive monologue. Professional instructions on subjects such as Income Tax, Sales Tax, Federal Excise, Accountancy and Other Acts & Service Rules are conveyed through inter-active lectures and discussions. Probationary Officers are expected to participate, discuss and obtain solutions for any questions that come to their mind in a decent, polite and disciplined manner.

Research Syndicates:

The Probationary Officers are divided into (syndicate) groups with a faculty member as group-incharge. Research syndicates are designed to activate the learning / research process amongst the Probationary Officer under guidance of their instructors. Each group is assigned a research topic on which they have to write a research report using the research methodology taught. Research reports and presentations are evaluated by the faculty.

Assignments:

During the course of their training, Probationary Officer are assigned subjects of professional relevance and directed to record their views in the light of personal reading and class-room instructions. Guidance in this connection is made available to them on an informal and personal basis. Each Probationary Officer is required to complete, at least, two such assignments during his / her training in the Directorate. These assignments are properly graded and maintained in each Probationary Officer’s personal dossier to help evaluate their progress.

Extension Lectures:

Lectures (at regular intervals) on a variety of subjects carrying a wide range from Ethics to International Taxation and from Public Policy / Governance to changing trends in Management are incorporated in the course with a view to provide the Probationary Officers a reasonable wide spectrum of expert view.

Spot Tests:

House / spot tests are conducted regularly in subjects of professional relevance to assess, as objectively as possible, the benefit of training derived by each Probationary Officer. Apart from discipline, demeanor & behavior exhibited by a Probationary Officer, these tests have a large bearing on the ultimate evaluation by the faculty. This ultimately plays a substantial role in the determination of a Probationary Officer’s inter-se seniority.

Group Discussions:

This method, by placing reliance primarily on a non-directive approach, strives to foster free discussion and uninhibited self-expression. A small face-to-face group typically comprising 3 to 5 members is quite conducive to learning. Besides, group members are helped by the group leader to a better understanding and more fruitful participation.

Simulation Exercises:

To prepare and enable the Probationary Officers to handle practical difficulties during their postings in field formations, simulation exercises are conducted in collaboration with renowned Chartered Accountant Firms and Corporate business entities including Multinational manufacturing sector and senior officers (BS-20 & Above). The scope of these exercises includes Income Tax, Sales Tax/FED and Accountancy practices.

Individual and Group Presentations:

The Probationary Officers will be required to prepare a presentation on MS Power Point, both individually and in groups, on the varied subjects / topics assigned to them during the course of their academic studies, after the field visits and study tours, attachments in LTUs & RTOs.

Study / Industrial Tours:

To provide an opportunity to understand business/manufacturing processes involved in different industries / sectors. Probationary Officers are taken to different industrial units of different sectors for better understanding of the business. Officers from the field offices dealing with such industrial units are invited to give departmental view point about these cases.

Field Attachment:

This Directorate General recognizes the learning outcomes of field visits. They are an important feature for enhancing conceptual understanding of the Probationers. They help to bridge the gap between theoretical ideas and practical realities. After completion of their academic term Probationary Officers are attached with Unit offices of RTOs/LTUs, where they work in Enforcement, Audit, Withholding, Legal and BTB units on rotational basis.