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Organisation and Functions

  1. Organisation and Functions
  2. Historical Background of C.B.D.T.
  3. Composition and Functions of C.B.D.T.
Functions of Chairman and Members
Functions of various divisions

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: -

1. Chairman
2. Member (Income-Tax)††††††††
3. Member (Investigation)†††††††
4. Member (Audit and Judicial)
5. Member (Legislation)
6. Member (Personnel)
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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