Welcome to Directorate General of Training & Research (Inland Revenue), Lahore

Evaluation Rules

The Director General Training & Research (Inland Revenue) [DOT] is pleased to make the following Rules:–

1. These Rules may be called the Specialized Training Program Evaluation Rules, 1992.

2. These Rules shall be applicable to all probationers undergoing training program at the Directorate General Training Research (Inland Revenue).

3. In these Rules:–

i. ‘Training Activity’ means any formal or informal device which as a part of training methodology is or may be designed to regulate & promote the training program at the Directorate General of Training & Research (Inland Revenue), Lahore and includes any sports, social and cultural event intended to improve the skill and performance of the probationers in such fields as are or may be considered relevant to the training program;

ii. ‘Examination Activity’ means any process (including regular examinations) which may be employed to ascertain, assess or evaluate the results of any formal or informal training activity and includes any tests, tasks or assignments given to the probationers during the course of their training at the Directorate;

iii. Term, ‘Examination’ means, examination held by DOT in all the subjects taught from the beginning of the training to the date when a term examination is held. There would be two or three term examinations in each training programs depending upon the duration of the program and discretion of the Director General.

iv. ‘Formal Subject’ means and includes all subjects which form regular part of the course of studies and are examinable by the Directorate General through the Mid-term and Final Examination;

v. ‘Non-formal Subject’ means and includes all subjects which form non-formal part of the course of studies and are examinable by the Directorate General through any process of evaluation as may be devised for this purpose;

vi. (vi) ‘Prescribed’ means as prescribed under these Rules or any other Regulations issued there under, as the case may be;

vii. ‘Qualify’ means to obtain in any Examination activity:-

viii. the prescribed pass-percentage as may be determined to clear any formal or non-formal subjects;

ix. the prescribed aggregate pass-percentage as may be determined to clear the formal and non-formal subjects;

x. ‘Grace Marks’ means marks to the extent of five percent of the total marks in a formal subject;

xi. ‘Tests’ include announced or unannounced tests held from time to time by the Directorate General;

xii. ‘Tasks or Assignments’ include any task or assignment written or otherwise as may be given to the probationers at the Directorate General;

xiii. ‘Weightage’ means the criterion by which marks out of a total of 600 assigned to the entire training activity are allocated to various activities to determine the relative importance of one vis-à-vis the other.

xiv. The Specialized Training Program shall comprise all training activities which, subject to such alterations as may be effected by the Director General from time to time shall be rated in terms of the following weight age:-

S.#	Academic Activities	STP %age	S.#	Other Factors	STP %age
1	Syndicate participation/ Assignments	10%	1	Attendance / Discipline, Behavior and OLQ*
2	Monthly & Spot Tests	10%		(i) Attendance	15%
3	Mid-Term Exam	10%		(ii) OLQ	5%
4	Final Examination	20%	2	Evaluation by:
				(i) Director General	20%
				(ii) Director	10%
	TOTAL	50%		TOTAL	50%

* Discipline = Marks will be added / deducted for each letter issued to the Probationer as mentioned below:

** OLQ = Officer Like Qualities includes behavior towards superiors, colleagues and subordinates.

Letter Addition / Deduction of Marks

Warning two marks per letter

Counseling five marks per letter

Appreciation two marks per letter

[Appreciation letters will be issued for outstanding performance and behavior. For each Appreciation letter two marks will be awarded. However, it is directed that none of the above letters shall be issued without the approval of the DG DOT]

PENALTY:– A probationer who fails to comply with the provisions of DOT Hostel. Mess, Library Rules, or to obey any order which he may receive from the Government, or institution or from any faculty member of the training institution or an officer under whom he may be receiving field training, or who neglects his probationary studies, or is guilty of conduct unbecoming of an officer, shall be liable for removal from service or to such other action as provided under SRO 874(I)90 dated August 25, 1990 read with Efficiency & Discipline Rules, 1973.

5. The course of studies during the Specialized Training Programme shall comprise both formal and non-formal subjects with such addition or deletion as may be effected by the Director General from time to time and shall include inter-alia;

i. Income Tax Ordinance, 2001 and
Income Tax Rules, 2002 – I

ii. Income Tax Ordinance, 2001 and
Income Tax Rules, 2002 – II

(includes practical problems based on course contents for Income Tax Law Paper-I, Examination of Books of Accounts, Audit & Investigative Techniques and Commercial Practices)

iii. Examination of Books of Accounts and
Tax Payer’s Investigation

iv. Accountancy Foundation Course

v. Sales Tax Act, 1990/Sales Tax Rules 2006 and
Federal Excise Act, 2005/Federal Excise Rules, 2005

vi. Other Acts and Service Rules

vii. Information Processing

6. For satisfactory completion of training a probationer will be required to:

(i) qualify in each examination activity;

(ii) satisfy the Director General about his general conduct, behaviour and participation in all other aspects of training activity.

7. Except as provided in Rules 12, not more than one attempt shall be admissible during the course of training at the Directorate General to qualify in the examination activity.

8. Failure to qualify the examination activity shall, in addition to such consequences as it may entail under Rule 11 below, attract censure or adverse entry in the PER of the concerned probationer.

9. (i) The percentage required to pass all the subjects under the examination activity shall be sixty percent.

(ii) The aggregate pass-percentage required to qualify the examination activity as a whole shall be sixty percent.

10. If for reasons to the satisfaction of the Director General, a probationer is unable to:-

(i) take, complete or submit any test/task or assignment in any subject;

(ii) take examination in any one formal subject or subjects, he may:

(a) in case of (i) above be given the average marks obtained by him in any other correspondingly relatable test/task or assignment;

(b) in case of (ii) above be given another opportunity to appear in the subject or subjects as the case may be, or;

11. In case a probationer misses any examination or test or fails to complete any task or assignment in any subject or field for reasons not found satisfactory by the Director General, he shall not be awarded any marks in the subject.

12. If during or after the completion of an examination activity in any subject, a probationer is found (within the meanings of the term "unfair") guilty of using unfair means, he would be deemed to have come within the ambit of Rule 11 which, without prejudice to such action as may be taken under the Government Servants (Efficiency & Discipline) Rules, 1973 shall become forthwith effective.

13. Marks awarded in academics, attendance, discipline and Behaviour & OLQ, alongwith the Director General's assessment would be sent to the Federal Board of Revenue whom may use it towards the determination of the inter-se seniority of the probationers, provided that any grace marks awarded shall not be taken into account for this purpose.

14. The Director General may issue Regulations, as and when necessary, for the implementation of these Rules.