The CBDT is a part of Department of Revenue in the Ministry of Finance. On one hand, CBDT provides essential inputs for policy and planning of direct taxes in India,at the same time it is also responsible for administration of direct tax laws through the Income Tax Department. The Central Board of Direct Taxes is 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.
|
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 became 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.
|
Organisational Structure of the Central Board of Direct Taxes : |
| The CBDT is headed by Chairman and also comprises of six members, all of whom are ex-officio Special Secretary to Government of India. |
- Member (Income Tax)
- Member (Legislation and Computerisation)
- Member (Revenue)
- Member (Personnel & Vigilance)
- Member (Investigation)
- Member (Audit & Judicial)
|
| The Chairman and Members of CBDT are selected from Indian Revenue Service (IRS), a premier civil service of India, whose members constitute the top management of Income Tax Department. |
Responsibilities of Chairman and Members, Central Board of Direct |
| Various functions and responsibilities of CBDT are distributed amongst Chairman and six Members, with only fundamental issues reserved for collective decision by CBDT. In addition, the Chairman and every Member of CBDT are responsible for exercising supervisory control over definite areas of field offices of Income Tax Department, known as Zones. |
Present constitution of CBDT |
|
S.no |
Name |
Designation |
Zone |
Ph no |
|
1 |
Dr. Poonam Kishore Saxena |
Chairman |
Rajasthan, AP, Gujarat, Maharashtra (excluding Mumbai) |
011-23092648 |
|
2 |
K. Madhavan Nair |
Member(Inv) |
All DGs (Inv.) and CC (Central Circles) |
011-23092375 |
|
3 |
S.C. Jaini |
Member(R) |
Eastern Zone (WB, North East), Orissa, Bihar and Jharkhand |
011-23092831 |
|
4 |
Dr. Sudha Sharma |
Member(L&C) |
Delhi and NWR |
011-23092375 |
|
5 |
R. K. Tiwari |
Member(IT) |
South Zone (Karnataka, TN and Kerala) |
011-23093356 |
|
6 |
K. V. Chowdary |
Member(A&J) |
MP, Chattisgarh, Orissa, Bihar, Jharkhand |
23093621 |
|
7 |
S.S. Rana |
Member(P&V) |
Mumbai |
011-23093356 |
|
Areas for Collective Decision By CBDT |
|
- Policy regarding discharge of statutory functions of the CBDT and of the Union Government under the various direct tax laws.
- General Policy relating to:
|
- Set up and structure of Income Tax Department;
- Methods and procedures of work of the CBDT;
- Measures for disposal of assessments, collection of taxes, prevention and detection of tax evasion and tax avoidance;
- Recruitment, training and all other matters relating to service conditions and career prospects of all personnel of the Income-tax Department;
- Laying down of targets and fixing of priorities for disposal of assessments and collection of taxes and other related matters;
- Write off of tax demand exceeding Rs.25 lakhs in each case;
- Policy regarding grant of rewards and appreciation certificates.
|
| Any other matter, which the Chairman or any Member of the Board, with the approval of the Chairman, may refer for joint consideration of the Board. | |
