The CBDT often gives advice to the government about changes needed in tax policies, making sure the tax system can handle changes in the economy and meet international standards. The department can survey any business premises during the time such place is open for business for physical verification of records and other valuables. Section 133A of the Income Tax Act 1961 provides the department to conduct surveys. The Income Tax Department of the government of India is a leader in good governance. Directorates are meant to take responsibility of specialised functions.
UPSC 2025
Transfers and posting at the level of Assistant/Deputy Commissioners, Joint/Addl. Commissioners, Commissioners & Chief Commissioners will be routed through Member (Admn.) and shall be made with the approval of the Competent Authority as per Transfer and Posting guidelines, 2010. All matters falling under Chapter XXA and XXC of the Income-tax Act, 1961. All work connected with the reports of various commissions and committees relating to Direct Taxes Administration.
Vigilance, Disciplinary proceedings and complaints against all officers and members of staff (both gazetted and non-gazetted). Supervision and control over the work of Chief Commissioners of Income-tax situated in Eastern Zone-Bihar, Odisha, North East, Jharkhand, West Bengal. All Matters relating to Revenue budget including assigning of Revenue Budgetary targets amongst Pr. Chief Commissioners of Income-tax throughout the country. All matters relating to Interest Tax Act, 1974, Compulsory Deposit Act, 1974.
Students preparing for IAS Exam should be aware of this topic. All matters of tax policy and legislation relating to direct taxes and the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transactions Act, 1988. The Central Board of Direct Taxes is a statutory authority constituted under the Central Board of Revenue Act, 1963.
- All matters related to Working Party 10 (Exchange of Information and Tax Compliance) of OCED.
- Any other matter relating to foreign tax that may be assigned by JS(FT&TR-I).
- All matters concerning Wealth-tax Act, Expenditure-tax Act, Estate Duty Act and Gift Tax Act, excluding those relating to prevention and detection of tax avoidance.
- All matters relating to establishment of marine/air-borne units for the purpose of counter intelligence and special operations.
Ancient times
28. All Bilateral APA matters pertaining to Treaty partner countries/jurisdictions in North America and Europe. 26. Providing inputs on policy issues related to above. Preparing action taken reports on the Annual Reports of C & AG, and also on PAC Reports.
Information on Central Board of Direct Taxes
All the rules are framed by Board under section 295 and are placed before the Parliament. Also, the Board has been empowered under section 119 to issue instructions and circulars to its subordinates. All such authorities have to comply with CBDT instructions and circulars. But, CBDT is not empowered to issue instructions for assessment of a particular case or to interfere with the discretions of commissioners (appeals). ✅ CBDT deals with the matter related to imposition and collection of direct taxes. Central Board of Direct Taxes is the apex authority responsible for formulating policies & overseeing the administration of direct taxes in India.
Give basic details of the Central Board of Indirect Taxes (CBIC)?
20. All matters relating to Exchange of Information in the cbdt is a statutory authority functioning under the respect of countries in South America, Australia, New Zealand, Pacific Islands, Asia & Africa. 15. All matters relating to Sections 44C, 44D, 44DDA, 44G, 44H of the Income-tax Act, 1961.
The members are responsible for various functional areas such as legislation, assessment, collection, investigation, and human resource management. The Income Tax Act of 1961 is the principal law governing direct taxes in India. The CBDT ensures compliance through assessments, audits, and penalties. The CBDT is in charge of assessment, collection, and recovery of taxes. It manages a large system of income tax offices and online platforms where taxpayers can submit their returns, make payments, and track their refunds.
Established in 1922, it consists of various roles and responsibilities under the Indian government’s administration. The CBDT oversees the department, providing regulations for direct tax policies. The IT Department faces challenges such as tax evasion and corrupt practices.
