1.
Organisation and Functions
The
Central Board of Direct Taxes in a statutory authority functioning
under the Central Board of Revenue Act, 1963. The officials of the
Board in their ex-officio capacity also function as a Division of
the Ministry dealing with matters relating to levy and collection
of direct taxes and formulation of policy concerning administrative
reforms and changes for the effective functioning of Income-tax
Department.
2.
Historical Background of C.B.D.T.
The
Central Board of Revenue as the Department apex body charged with
the administration of taxes came into existence as a result of the
Central Board of Revenue Act, 1924. Initially the Board was in charge
of both direct and indirect taxes. However, when the administration
of taxes become too unwieldy for one Board to handle, the Board
was split up into two, namely the Central Board of Direct Taxes
and Central Board of Excise and Customs with effect from 1.1.1964.
This bifurcation was brought about by constitution of the two Boards
u/s 3 of the Central Boards of Revenue Act, 1963.
3.Composition
and Functions of C.B.D.T.
The
Central Board of Direct Taxes consists of a Chairman and following
five Members: -
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1. |
Chairman |
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2. |
Member
(Income-Tax) |
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3. |
Member (Investigation) |
|
4. |
Member (Audit and Judicial) |
|
5. |
Member (Legislation) |
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6. |
Member (Personnel) |
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7. |
Member (Revenue and Audit) |
The
Chairman and Members of Central Board of Direct Taxes are assisted
by Joint Secretaries, Directors, Deputy Secretaries, Under Secretaries
and ministerial staff to carry out their day-to-day functions. The
CBDT monitors the functioning of field offices/field formations
which comprises of following:
1.
Chief Commissioners/Commissioners of Income-tax
2. Director General(Inv.)/Directors of Income-tax (Inv.)
3. Director General(Exemp.)/Director of Income-tax(Exemp.)
4. Director General (Foreign Tax)/Director of Income-tax(Foreign
Tax)
5. Commissioners of Income-tax (Appeals)
6. Commissioners of Income-tax (Judicial)
7. Commissioner of Income Tax (Computer Operations)
8. Commissioner of Income Tax (Audit).
9. Commissioner of Income Tax (Judicial).
10. Commissioner of Income Tax (CIB).
11. Commissioner of Income Tax (Departmental Representative),
Income Tax Settlement Commission.
12. Commissioner of Income Tax (Departmental Representative),
Income Tax Appellate Tribunal.
To monitor the day-today functioning of field formations , the CBDT
is assisted by the following attached offices /Directorates:
1.
Directorate of Income-tax (IT)
This
Directorate has two wings i.e.
(A)
Inspection- Board exercises efficient control and inspection of
the work of the Income-tax officers throughout the country.
(B) Examination - Centralised Conduct of departmental examinations
for departmental promosions
2.
Directorate of Inspection (Audit)
Ensures
expeditious disposal and settlement of receipt audit objections
and also review the work done in the different Commissioner Charges.
3.
Directorate of Inspection (Research, Statistics and Public Relation)
The
main functions of this Directorate are research study on tax matters,
printing of All India Revenue Statistics, preparation of taxpayers
Information series, Departmental publications, publicity and public
relations.
4.
Directorate of Organisation & Management Services
This
Directorate has been assigned the job of Administrative Planning,
Organisational Development, Management Information Systems and
Work Measurement.
5.
Directorate of Inspection (Vigilance)
The
main functions of this Directorate are conducting departmental
enquiries, drafting of charge sheets, presenting the cases on
behalf of the Department, preparing the enquiry reports against
charged officials extra and passing of final orders.
6.
Directorate of Income-tax (Systems)
This
Directorate performs the functions of Management Information System,
Computerization in the Department and Designing of uniform system
of computerisation for Income Tax Department.
7.
Directorate of Income-tax (Infrastructure)
This
Directorate will assist CBDT in attending to infrastructure matters.
8.
Director General (Vigilance)/Director of Income Tax (Vigilance)
The
main function of this Directorate are conducting departmental
enquiries, drafting of charge sheets, presenting the cases on
behalf of the Department, preparing the enquiry reports against
charges officials extra and passing of final orders.
9.
Director General of Income-tax (Training)
The
National Academy of Direct Taxes, Nagpur is the premier training
institution in the country for the officers and the staff of the
Income-tax Department. Its primary task is to impart inductions
training to the directly recruited Indian Revenue Service Officers
The Academy imparts training to officers and staff of the Income-tax
Department in coordination with its 5 Regional Training Institutes
located at Bangalore, Calcutta, Hazari Bagh, Lucknow and Mumbai.
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