Central Board of Direct Taxes CBDT: Functions & Structures

Coordination with Organization for Economic Cooperation and Development OECD on matters pertaining to Task Force on Tax Crimes TFTC. Matters relating to the Standard Operating Procedure for investigation in CRS/FATCA Cases and any revision/ update on the same. Matters relating to formulation and analysis of risk determination rules for dissemination of information received under CRS-AEOI and FATCA to the field formations. All matters relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015). Matters relating to reward to officers and staff in search and seizure cases and assessment cases, survey cases and representation before Tribunal.

20. All matters relating to Exchange of Information in 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. All Bilateral APA matters pertaining to Treaty partner countries/jurisdictions in North America and Europe. Viii.

It is part of the Department of Revenue under the Ministry of Finance and the cbdt is a statutory authority functioning under the acts as a liaison between the government with taxpayers. The Central Board of Direct Taxes (CBDT) is at the heart of India’s direct tax system. This important group manages income tax policies, rules, and how they are enforced. Knowing about the CBDT is very important for taxpayers, both individuals and businesses.

• All matters concerning Wealth Tax Act, Expenditure Tax Act, State Duty Act and Benami Transaction (Provision) Act, excluding those relating to prevention and detection of tax avoidance.
• Chief Commissioners of Income-tax throughout the country.
• V. Grant of vigilance clearance of various officers (Group ‘A’ IRS) retiring on superannuation as well as on other matters, if so required.

All matters related to Working Party 10 (Exchange of Information and Tax Compliance) of OCED. All matters related to Coordinating Body under Multilateral Convention for Mutual Administrative Assistance in Tax Matters. General Coordination on matters related to Exchange of Information and Administrative Assistance in Tax Matters and matters related to Central Direct Taxes Advisory Committee. Preparing action taken reports on the Annual Reports of C & AG, and also on PAC Reports.

• The CBDT works very closely with the Ministry of Finance on many financial issues, especially when preparing the national budget.
• Read all about CBDT in this article for UPSC exam.
• Now, taxpayers can confirm their returns online using methods like Aadhaar OTP, which speeds up processing and refunds.
• It is very important in suggesting tax rates, exemptions, and discounts.
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It is also responsible for administering tax Deducted at Source (TDS). The Central Board of Direct Taxes (CBDT) also advises the government on all direct tax matters, drafts legislation relating to the issues concerning direct taxes promotes voluntary compliance, etc. It is responsible for framing policies relating to direct taxes of the country. The Board also administers exemptions, deductions, refunds and other incentives available to taxpayers.

Q9. How can taxpayers resolve their grievances with the CBDT?

Matters pertaining to Standing Committee on Parliament and other Parliamentary matters. 36. All matters pertaining to comments sought by other Departments/Ministries on Cabinet Notes. 26. Providing inputs on Policy issues relating to above.

E-Verification of Returns

All matters relating to tax planning and legislation relating to direct taxes referred to Chairman by Member (Legislation). The Central Board of Direct Taxes is the apex body responsible for the administration of direct taxes in India. Its efforts contribute significantly to the overall fiscal management and economic development of India. The CBDT was constituted by the Central Board of Revenue Act, 1963. It consists of a Chairman and six members, all of whom are appointed by the Central Government.

It manages a large system of income tax offices and online platforms where taxpayers can submit their returns, make payments, and track their refunds. One of the main roles of the CBDT is to create rules about taxes that people pay directly. It provides inputs for the Union Budget and proposes amendments to tax laws that align with the government’s economic policies. One of CBDT’s main jobs is creating direct tax policies. It helps prepare the national budget and suggests changes to tax laws that match the government’s economic plans.

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Policy matters relating to intelligence and investigation for detection of tax evasion. Policy matters relating to tax evasion, including measures and suggestions for curbing evasion. (d) All matter relating to tax evasion under these Acts (ED & GT) including complaints/ tax evasion petitions. CBDT uses advanced data analytics, digital tools, and investigations to track and curb tax evasion. It also implements stringent penalties for tax defaulters and encourages voluntary compliance through simplified tax processes. The CBDT makes sure that all the rules about direct taxes are followed smoothly, keeping the tax system fair, transparent, and efficient.

Public Finance and Administration

Work relating to Directorate of Income-tax (Income-tax) in matters relating to examination. All matters relating to implementation of official language policy. All matters falling under Chapter XIVA, XXA, XXC of the Income- tax Act, 1961. All matters relating to Central and Regional Direct Taxes Advisory Committees and Consultative Committee of the parliament.

Income Tax Department

The Central Board of Direct Taxes is a statutory authority functioning under the Central Board Revenue Act, 1963. The official of the Board in their ex-offcio capacity also function as Division of the Ministry dealing with matters relating to levy and collection of direct taxes. The Central Board of Direct Taxes (CBDT) is the authority vested with the responsibility of the administration of laws related to direct taxes through the Department of Income Tax.

The CBDT is responsible for the administration of direct taxes in India, including income tax, wealth tax, and other related taxes. The Central Board of Direct Taxes (CBDT) is a cornerstone in India’s financial and administrative framework, playing a pivotal role in the administration of direct taxes. But what exactly does the CBDT do, and why is it so essential to our economy? In this blog, we’ll explore the key roles and functions of the CBDT, breaking down complex concepts into digestible bits, and uncovering how this authority ensures effective tax administration. 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.

Sharing of research work with Investigation Directorate or other relevant division for the necessary action. Representation of CBDT in matters related with United Nations Convention Against Corruption (UNCAC) as law enforcement agency. Coordination and participation with the International Cooperation (IC) Division, DOPT on matters relating to G20 Anti-Corruption Working Group (ACWG), BRICS, ACWG.

Preparation of various reports and returns relating to staffing strength, for group ‘ B’ & ‘ C’ non-gazetted staff, recruitment on non-Indians as sportsmen etc. All matters relating to seniority of Group ‘C’ and ‘B’ non-gazetted Staff. (iv) It acts as the office of the Spokesperson, CBDT, and organizes media interactions/briefings of senior functionaries of CBDT, besides maintaining a record of the same. (iii) It seeks information from the divisions/desks in CBDT, attached offices and field formations of CBDT for responding to queries raised in the media. There is a Media Cell in Central Board of Direct Taxes (CBDT) which is headed by an officer of the level of Commissioner of Income Tax, who is designated as the Media Coordinator for CBDT. The Media Coordinator also functions as the Official Spokesperson for CBDT and reports directly to Chairman/Chairperson, CBDT.

It is also responsible for administering the provisions of the Double Taxation Avoidance Agreements with other countries and providing relief to taxpayers following the provisions of these agreements. All Administrative matters relating to Income-tax establishments (except transfers and postings of officers of the level of Chief Commissioner of Income-tax and Commissioner of Income-tax). Transfer and posting at the level of Deputy Commissioners and Assistant Commissioners will be made with the approval of the Chairman.