CBDT - Work Allocation
	Cases or classes of cases, which shall be considered jointly by the Board. Cases or classes of cases which shall be considered by Chairman, Central Board of Direct Taxes Cases or classes of cases which shall be considered by Member (Income-tax) Cases or classes of cases which shall be considered by Member (Legislation) Cases or classes of cases which shall be considered by Member Revenue Cases or classes of cases which shall be considered by Member (Personnel) Cases or classes of cases which shall be considered by Member (Investigation) Cases or classes of classes which shall be considered by Member (Widening of Tax base & Judicial)	Organisation Functions of various divisions

 

1. Cases or classes of cases, which shall be considered jointly by the Board.

	1.	Policy regarding discharge of statutory functions of the Board and of the Union Govt. under the various laws relating to direct taxes.
	2.	General Policy relating to :
		a. Organisation of the set-up and structure of Income-tax Department. b. Methods and procedures of work of the Board. c. Measures for disposal of assessments, collection of taxes, prevention and detection of tax evasion and tax avoidance. d. Recruitment, Training and all other matters relating to service conditions and career prospects of the personnel of the Income-tax Department.
	3.	Laying down of targets and fixing of priorities for disposal of assessments and collection of taxes and other related matters.
	4.	Write off of tax demand exceeding Rs.25 lakhs in each case.
	5.	Policy regarding grant of rewards and appreciation certificates.
	6.	Any other matter, which the Chairman or any Member of the Board, with the approval of the Chairman, may refer to joint consideration of the Board.

2. Cases or classes of cases which shall be considered by Chairman, Central Board of Direct Taxes

	1.	Administrative planning.
	2.	Transfers and postings of officers in the cadre of Chief Commissioner of Income-tax and Commissioner of Income-tax.
	3.	All matters relating to foreign training.
	4.	Work relating to Grievance Cell and Inspection Division.
	5.	Matters dealt with in the Foreign Tax Division except matters under Section 80-O of the Income-tax Act, 1961.
	6.	All matters relating to tax planning and legislation relating to direct taxes referred to by the Chief Commissioners of Income-tax at Delhi.
	7.	Supervision and Control over Director General of Income-tax (Admn.)
	8.	All matters relating to Central and Regional Direct Taxes Advisory Committees and Consultative Committee of the Parliament.
	9.	Any other matter which the Chairman or any other Member of the Board may consider necessary to be referred to the Chairman.
	10.	Coordination and overall supervision of Board’s work.

3. Cases or classes of cases which shall be considered by Member (Income-tax)

	1.	All matters relating to Income-tax Act, Super Profit-tax, Companies Profit (Sur-tax) Act, and Hotel Receipt Tax Act, except matters which have been specifically allotted to the Chairman or to any other Member.
	2.	All matters relating to Interest Tax Act, 1974, Compulsory Deposit Act, 1974.
	3.	Approvals under Section 36(1)(viii) and (viiia) of the Income-tax Act, 1961.
	4.	Supervision and control of the work of Chief Commissioner of Income-tax situated in West Bengal, Bihar & U.P., Orrisa DGIT (Tax Exemption) and DIT(IT) except the work relating to examinations, which would be seen by Member (Personal).

4. Cases or classes of cases which shall be considered by Member (Legislation):

	1.	All work connected with the reports of various commissions and committees relating to Direct Taxes Administration.
	2.	All matters of tax planning and legislation relating to direct taxes and the Benami Transaction (Prohibition) Act,1988
	3.	Monitoring of tax avoidance devices suggesting legislative remedial action.
	4.	Supervision and control over the Chief Commissioner of Income-tax situated in Delhi, NWR and UP.

5. Cases or classes of cases which shall be considered by Member (Revenue):

	1.	All matters relating to Revenue budget including assigning of Revenue budgetary targets amongst Chief Commissioners of Income-tax throughout the country.
	2.	Recovery of taxes (Chapter XVII of Income Tax) except part F thereof, sections 179, 281, 281B, 289, Second Schedule and Third Schedule of the Income-tax Act, 1961.
	3.	All matters relating to Audit and Public Accounts Committee.
	4.	All matters falling under section 72A and 80-O of the Income-tax Act, 1961.
	5.	Write off of Income-tax demands between Rs.1.5 lakhs and Rs.25 lakhs in each case.
	6.	Matters relating to departmentalised accounting system.
	7.	All matters concerning Wealth-tax Act, Expenditure-tax Act, Estate Duty Act and Benami Transaction (prohibition) Act, excluding those relating to prevention and detection of tax avoidance.
	8.	All matters falling under Chapter XIVA, XXA, XXC of the Income-tax Act, 1961.
	9.	General coordination of the work in the Board.
	10.	Supervision and control over the work of Chief Commissioner of Income-tax situated at Mumbai except those items of work assigned to Member (Investigation).
	11.	Work relating to Directorate of Income-tax (Audit) and (Recovery), DIT(RSP&PR).
	12.	Supervision and control over the work of Chief Engineers (Valuation Cell).

6. Cases or classes of cases which shall be considered by Member (Personnel):

	1.	All Administrative matters relating to Income-tax establishment (except transfers and postings of officers of the level of Chief Commissioner of Income-tax and Commissioner of Income-tax), transfers and posting at the level of Deputy Commissioners and Assistant Commissioner will be made with the approval of the Chairman.
	2.	All matters relating to deputation of Income-tax officers, Assistant Commissioners of Income-tax and Deputy Commissioners of Income-tax to ex-cadre posts.
	3.	All matters relating to training except foreign training.
	4.	Vigilance, disciplinary proceedings and complaints against all officers and members of staff (both Gazetted and Non Gazetted).
	5.	All matters relating to expenditure budget.
	6.	All matters relating to implementation of official language policy.
	7.	Office equipments.
	8.	Office accommodation and residential accommodation for the Income-tax Department.
	9.	Supervision and control over the work of Chief Commissioner of Income-tax situated at T.N., Kerela, Karnataka, A.P., Director General of Income-tax (Training), Nagpur, Directorate of Income-tax (Vigilance)
	10.	Work relating to Directorate of Income-tax (Income-tax) in matters relating to examination.

7. Cases or classes of cases which shall be considered by Member (Investigation):

	1.	Technical and administrative matters relating to prevention and detection of tax evasion particularly those falling under Chapter XIIB in so far as they are relevant to the functioning of Directors General of Income-tax (Inv.) and Chief Commissioners of Income-tax (Central), all matters falling under Chapter XIIC, Chapter XIXA, Chapter XXB, Chapter XXI, Chapter XXII, Section 285B, 287, 291, 292 and 292 A of Chapter XXIII of the Income-tax Act, 1961 and corresponding provision of other Direct Tax Acts.
	2.	Processing of complaints regarding evasion of tax.
	3.	All matters relating to administrative approval for filing, dropping or withdrawing of prosecution cases in respect of offences mentioned in Chapter XXII of the Income-tax Act and corresponding provisions in other Acts relating to Direct Taxes.
	4.	All technical and administrative matters relating to provisions of sections 147 to 153 (both inclusive) of the Income-tax Act, 1961.
	5.	Searches, seizures and reward to informants.
	6.	Survey.
	7.	Voluntary disclosures.
	8.	Matters relating to the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976.
	9.	Work connected with High Denomination Bank Notes (Demonetisations) Act, 1978.
	10.	Supervision and control over the work of Directors General of Income-tax (Investigation) and Chief Commissioners of Income-tax (Central), throughout the country and DIT(Special investigation),Directorate of Income Tax (System) and Computerisation.

8. Cases or classes of classes which shall be considered by Member (Widening of Tax base & Judicial):

	1.	All judicial matters under Chapter XX and section 288 of the Income-tax Act, 1961. All matters relating to writ and appeals to the High Courts and Supreme Court and all matters relating to Civil suits under the code of Civil Procedure, 1908.
	2.	Matters relating to appointment of Standing Counsels, Prosecution Counsels and Special Councils for the Income-tax Department before the High Court and Supreme Court.