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Income Tax Department

Central Board of Direct Taxes

Functions and Organization
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.
Historical Background of C.B.D.T.
The Central Board of Revenue as the apex body of the Department, 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 two Boards u/s 3 of the Central Board of Revenue Act, 1963.
Composition and Functions of CBDT
The Central Board of Direct Taxes consists of a Chairman and following six Members: -
1. Chairman
2. Member (Income Tax & Revenue)
3. Member (Legislation)
4. Member (Admn.)
5. Member (investigation)
6. Member (TPS & system)
7. Member (Audit & Judicial)
Jurisdiction (Zonal)
- Chairman
- Member (IT&C) Chennai, Hyderabad, Bengaluru, Kochi & Pr. CCIT (Exemptions)
- Member (L) NWR, Delhi, UP (East), UP (West) & Uttarakhand
- Member (Admn.) Mumbai, Pune, Nagpur, Pr. DGIT (Vig.), Pr. DGIT (HRD) & Pr. DGIT (Trg.)
- Member (Inv.) All DGsIT (Inv.), all CCsIT (Central) and DGIT (I&CI)
- Member (R&TPS) Kolkata, Guwahati, Patna, Bhubaneshwar, Pr. DGIT (Admn. & TPS)
- Member (A&J) Ahmedabad, Jaipur, Bhopal, Pr. DGIT (L&R) & Pr. DGIT (Logistics).
Allocation of Work
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. Organization 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 demands 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 for 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. All matters relating to tax planning and legislation relating to direct taxes referred to Chairman by Member (Legislation).
  6. All matters relating to Central and Regional Direct Taxes Advisory Committees and Consultative Committee of the Parliament.
  7. Any other matter which the Chairman or any other Member of the Board may consider necessary to be referred to the Chairman.
  8. Coordination and overall supervision of Board's work.
3. Cases or Classes of Cases, which shall be Considered by Member (Income-tax & Revenue)
  1. All matters relating to Income-tax Act, Super Profit-tax Act, Companies Profit (Sur-tax) Act, and Hotel Receipts 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. All Matters relating to Revenue budget including assigning of Revenue Budgetary targets amongst Chief Commissioners of Income-tax throughout the country.
  4. Recovery of taxes (Chapter XVII of Income Tax), sections 179, 281,281B, 289, Second Schedule and Third Schedule of the Income-tax Act, 1961.
  5. Supervision and control over the work of Pr. CCIT (Exemptions) and all policy matters related to Exemption [Sections 10, 11, 12 & 13].
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 policy and legislation relating to direct taxes and the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transactions Act, 1988.
  3. Monitoring of tax avoidance devices suggesting legislative remedial action.
5. Cases or Classes of Cases, which shall be considered by Member (TPS & System)
  1. All matters relating to taxpayer services.
  2. 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.
  3. All matters falling under Chapter XXA and XXC of the Income-tax Act, 1961.
  4. General coordination of the work in the Board.
  5. Supervision and control over the work of Chief Commissioners of Income-tax situated in Eastern Zone - Bihar, Odisha, North East, Jharkhand, West Bengal.
  6. Work relating to Pr. DGIT (Admin.), Pr. DGIT(Systems), and DGIT(Risk Assessment).
  7. Supervision and control over the work of Chief Engineers (Valuation Cell).
  8. All matters relating to widening of tax base.
6. Cases or Classes of Cases which shall be considered by member (administration)
  1. All Administrative matters relating to Income-tax establishments. 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.
  2. All matters relating to deputation of officers of the Department to ex-cadre posts.
  3. All matters relating to training except foreign training.
  4. All matters relating to expenditure budget.
  5. All matters relating to implementation of official language policy.
  6. Office equipments.
  7. Office and residential accommodation for the Income-tax Department.
  8. Supervision & control over work of Pr. DGIT (HRD), Pr. DGIT (Trg.), Pr. DGIT (Vig).
  9. Vigilance, Disciplinary proceedings and complaints against all officers and members of staff (both gazetted and non-gazetted).
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 XIIIC, Chapter XIXA, Chapter XXB, Chapter XXI, Chapter XXII, Sections 285 B, 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 (Demonetizations) Act, 1978.
  10. Supervision and control over the work of all DGIT (Investigation), all Chief Commissioners of Income Tax (Central) and DGIT (I&CI).
  11. All matters relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
  12. All matter and cases or classes of cases relating to the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transactions Act, 1988, other than those considered by Member (Legislation), CBDT and by Member (A&J), CBDT.
  13. Verification of Global Entry Program (GEP) applications.
8. Cases or Classes of Cases, which shall be Considered by Member (Audit & Judicial)
  1. All judicial matters under Chapter XX and section 288 of the Income-tax Act, 1961.
  2. 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.
  3. Matters relating to appointment of Standing Counsels, Prosecution Counsels and Special Counsels for the Income tax Department before the High Courts and Supreme Court.
  4. All matters relating to Audit & Public Accounts Committee.
  5. All matters falling u/s 72A and 80-O of the Income Tax Act, 1961.
  6. Supervision and control over the work of Pr. DGIT (L&R) and Pr. DGIT (Logistics).
  7. All matters and cases or classes of cases relating to the Audit & Public Account Committee, Court Cases before High Courts and Supreme Court and appointment of counsels in respect of the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transactions Act, 1988.

B. work allocation among commissioners of income-tax, C.B.D.T

CIT (Audit & Judicial)
1. All files related to Audit & Judicial.
2. Chairman of the Circular group
CIT (Coordination & Systems)
1. All policy matters relating to establishment and cadre management, on behalf of CBDT.
2. Financial Management relating to expenditure budget for which ADG (Expenditure Budget) is the nodal agency, shall be supervised by him on behalf of CBDT.
3. Policy relating to infrastructure requirement of the Department.
4. Serious cases of Grievances and all VIP references in this regard wherever urgent attention is needed.
5. All PMO references, Supervision of Implementation of Cabinet decisions, decisions of Cabinet Committee.
6. Any other matter of Coordination on behalf of CBDT as assigned by Revenue Secretary.
7. Coordinating the work of various members in the CBDT and maintaining liaison with outside agencies.
8. Matters relating to Data Base Cell (DBC).
9. Any other work assigned by Chairman and other higher authorities.
CIT (ITA)
1. All sections working under Member (IT & R) will report through CIT (ITA) & CIT (ITA) will perform the works as assigned by Member (IT & R).
2. Complaints, Representations relating to above.
3. Zonal work pertaining to collection of revenue, coordination with Chief Commissioners of the Zone, and developing strategy for Revenue enhancement of the Zone.
4. Parliament questions and matters relating to PAC and Consultative and Advisory Committees of Parliament relating to the above.
CIT (Inv.)
1. All sections working under Member (Inv.) will report through CIT (Inv.).
2. All tax evasion complaints including those received from M.Ps. and others.
3. Inter-departmental coordination relating to investigation and enforcement agencies.
4. All complaints/representations, Parliament Questions, PAC work, Consultative and Advisory Committee work relating to the above.
5. All matters relating to search and seizure including statistics and cases relating to Sections 132, 132A and 132B of the Income tax Act, Survey operations and CIB work.
6. Monitoring the review of the work of the Directorate of Investigation under the Directors General of Income tax (Investigation).
7. Co-ordination with other enforcement Agencies.
8. All matters relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
9. All matter and cases or classes of cases relating to the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transaction Act, 1988, other than those considered by Member (Legislation), CBDT and by Member (A&J), CBDT.
10. Verification of Global Entry Program (GEP) applications.
CIT (IT&CT)
1. All sections working under Member (TPS & Systems) will report through CIT (IT&CT).
2. Work connected with constitution and meetings of the Central Direct Taxes Advisory Committee and the Regional Direct Taxes Advisory Committee.
3. Work connected with the meeting of Parliamentary Standing and Consultative Committees.
4. All complaints/representations, Parliament Questions, Consultative and Advisory Committee work relating to the above.
5. Zonal work of Member (TPS & Systems).
6. Matters relating to interpretation of Right to Information Act and its implementation in CBDT.
CIT (Vig.)
1. All files dealt with by Director (V&L) shall be submitted to the Member (Admn.) through Commissioner (Vig.), CBDT.
2. CIT (Vig.) shall assist Member (Admn.) in work relating to
  - (i) Vigilance and disciplinary proceedings/complaints against Group A Officers.
  - (ii) Zonal matters falling under Member (Admn.)
  - (iii) Any other work assigned by member (Admn.)
3. Monitoring and review of work of Pr. CCsIT in zone assigned to Member (Admn.).
4. References from the Members of Parliament/VIPs/Ministries and Parliament Questions pertaining to the above subject.
5. Nodal Authority for Training Matters (NADT).
CIT (Media & Technical Policy)
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.
functions of media cell
1. The Media Cell handles all matters including dealing with the media on issues pertaining to CBDT (print, electronic & digital etc.).
2. It is the nodal point for dissemination of information relating to Direct Taxes and of public value to the media.
3. It seeks information from the divisions/desks in CBDT, attached offices and field formations of CBDT for responding to queries raised in the media.
4. It acts as office of the Spokesperson, CBDT, and organizes press conferences/briefings of senior functionaries of CBDT, besides maintaining record of the same.
5. It closely coordinates with the Media Coordinator of Finance Ministry.
6. It conveys the factual/official position on action taken by the Department against individuals/institutions reported in the media.
7. It gives periodic feedback about public opinion expressed through the media.
8. It acts as resource centre for keeping record of information, both paper and electronic, appearing in the media.
9. It looks after the work of social media, at present, through the Twitter account of the Department, maintained and operated by the Media Cell. Dissemination of information relating to Direct Taxes is being done regularly through the Twitter handle @IncomeTaxIndia. The media cell also responds to Tweets including grievances received from the public as part of Response Management and Online Reputation Management of CBDT/ITD.
10. Handles any other work assigned by Chairman, CBDT and other higher authorities.

c. work allotted to Different sections

Ad. VI section
The following matters relating to IRS Officers only of the Income Tax Department
1. Pay - Next Below Rule.
2. Technical Resignation
3. DPCs for promotion to the grade of JCIT, CIT, PCIT, CCIT and Pr. CCIT.
4. Transfers/Postings of IRS officers.
5. Recruitment (Group 'A' of IRS)
6. Promotion to the grade of Assistant Commissioner of Income-Tax (ACIT).
7. All India Inter-se-seniority of ITOs and Inter charge transfer of ITOs.
8. Parliament Questions pertaining to the subjects dealt with in the Ad.VI Section.
9. Report and Returns pertaining to the subjects dealt with in the Ad.VI Section.
Ad. VI (A) Section
The following matters relating to Gazetted officers of Income-tax Department :
1. Payment of interest on delayed pensionary benefits for the cases dealt in Ad.VIA Section.
2. CCS (Conduct) Rules, 1964.
3. Medical Attendance Rules.
4. House Building Advance, Car Advance, G.P.F. Advance, part and final withdrawal.
5. Leave Matters in respect of the cases where powers have not been delegated to CCIT/DGIT.
6. Leave encashment on LTC/Retirement.
7. Permission to Non-entitled officers to travel by air.
8. Change of Home Town/Name/Surname/Date of Birth.
9. Voluntary Retirement of Officers/Resignation (other than Technical Resignation).
10. Permission for commercial employment after retirement as per DOP&T instruction/setting up.
11. Comments on the Court cases in respect of above items of work. Counting of Past service & Pay protection.
12. Permission for relaxation to travel by Private Airlines other than Air India.
13. Parliament Questions on the above items of work.
14. RTI matter on the above subject.
15. Fees/Honorium/HRA/CCA.
16. Reports & Returns
AD. VII SECTION
List of Subjects:
1. All general organizational administrative matters relating to Attached and Subordinate offices under the CBDT.
2. Representations against supersession in promotion to non-gazetted posts.
3. Non or delayed confirmation/promotion - Representations thereof.
4. All matters relating to reservation for SC/ST in services in the attached and subordinate offices under the CBDT.
5. All matters relating to seniority of Group 'C' and 'B' non-gazetted Staff.
6. Processing of proposals for de-reservation of posts and preparation of various statistical returns relating to reservation.
7. Appointment on compassionate grounds of dependents of deceased Govt. Servants-Processing of proposals.
8. Representations against adverse remarks in confidential reports-Review and revision of CR forms.
9. Withdrawal of resignation and reinstatement in service.
10. Matters relating to granting financial assistance to Canteens and Recreation Clubs.
11. CCS (Conduct) Rules-administration of.
12. Processing of representations from Unions/Associations of Income-tax employees in service matters concerning Ad.VII Section-Preparation of monthly reports to the Board regarding important matters.
13. Compilation of various statements/returns regarding reservation for SC/STs in offices under CBDT.
14. Preparation of various reports and returns relating to staffing strength, for group ' B' & ' C' non-gazetted staff, recruitment on non-Indians as sportsmen etc.
15. Reservation/absorption etc. for physically handicapped persons and ex-servicemen.
16. Parliament Questions relating to the above items of work.
Ad. VIII (DT) Section
I. Issuance of sanction order in the capacity of 'Sanction Communicating Authority' in respect of various Infrastructure Projects.
Ad. IX Section
Functions
1. Advance-G.P.F. Advance, House Building Advance, Floor Advance etc.
2. Leave, Holidays and leave salary etc.
3. Condonation of break in service
4. Fixation of pay of re-employed pensioners and ex-combatant clerks
5. Allowances-(HRA, DA, LTC, Children Education Allowance, Washing Allowance, Conveyance Allowance etc.)
6. Waving of recovery of over payments.
7. Association and Unions (Recognition and other matters).
8. Pension and Gratuity etc.-Matter regarding.
9. Counting of previous military and civil service for Pension, Leave etc.
10. Arrear Claims of Pay, Allowance etc.
11. Medical Charges - Re-imbursement and investigation of arrears claim etc.
12. Department Council of the Ministry of Finance-Quarterly meetings-follow up action- Committee Meetings of the Departmental Council.
13. Suggestion Scheme-matter regarding.
14. Delegation of Financial Power Rules.
15. Central Government Employees Insurance Scheme/Linked Insurance Scheme.
16. Miscellaneous reference.
17. Parliament Questions pertaining to the above subjects.
18. Reference from MPs/Ministers/PMO/President Secretariat pertaining to above subjects.
Vigilance & Litigation Section
Vigilance & Litigation-I
1. Vigilance and disciplinary proceedings in respect of Gazetted and retired Non-gazetted staff of the Income-tax Department.
2. Disciplinary proceedings, Appeals and petitions in disciplinary cases of Gazetted and retired non- Gazetted employees of the Income Tax Department addressed to the CBDT or to the President.
3. Complaints in respect of Gazetted employees.
4. Coordination of work with Chief Vigilance officer (CBDT) namely Pr. DGIT (Vigilance)
5. Grant of vigilance clearance to various retiring officers as well as on other matters if so required.
6. Action on Secret notes in Annual Confidential Reports of Group 'A' officers of Income Tax Department.
7. Processing of any suggestion of vigilance matters from the field formation or otherwise.
8. Suits/Court cases and legal matters in various benches of the Central Administrative Tribunal and Supreme Court of India regarding Vigilance matters.
9. To attend to matters coming in the Courts/Central Administrative Tribunal and assisting/briefing Government Counsel/Central Agency.
10. Engagement of Special Counsels/Standing Counsels/Additional Standing Counsels/Senior Standing Counsels in various vigilance litigation matters.
11. Consultation with Ministry of Law or Central Agency Section in respect of vigilance matters.
12. Take remedial action on account of any change in the Central Civil Services (Classification, Control & Appeal) Rules and/or Central Civil Services (Conduct) Rules pertaining to vigilance matter.
13. References from the Member of Parliament/VIPs/Ministers and Parliament Questions pertaining to above subjects.
14. Monitoring of Reports and Returns.
15. Consideration and disposal of representation/appeals against penalty imposed under Central Civil Services (Classification, Control & Appeal) Rules.
Vigilance & Litigation Section-II
1. Suits/Court cases and legal matters in various benches of Central Administrative Tribunal, High Court and Supreme Court of India regarding service matters.
2. To attend to matters coming in the Courts/Central Administrative Tribunal and assisting/briefing Government Counsel/Central Agency.
3. Engagement of Special Counsels/Standing Counsels/Additional Standing Counsel/Senior Standing Counsels in various service litigation matters.
4. Consultation with Ministry of Law and other Ministries & their Divisions or Central Agency Section in respect of service litigation matters.
5. References from the Member of Parliament/VIPs/Ministers and Parliament Questions pertaining to above subjects.
6. Monitoring of Reports and periodical statements in respect of service litigation matters.
IT (A-l) Section
All matters relating to subjects dealt with in the following chapters of income-tax Act, 1961:
1. Chapter I i.e. Extent and scope of the Act, Determination of previous year, Definitions, Declarations of Companies-excluding section 2(17)(iv) and 2(3).
2. Chapter II i.e. Basis of charge excluding sections 5(2), 9 and 9A.
3. Chapter III i.e. Income which do not form part of total income and other exemptions under sections 10, 11, 12 & 13 [Excluding section 10(4), 10(4A), 10(6), 10(7), 10(8), 10(9), 10(15)(iv)]
4. Chapter IV i.e. Computation of total income- following parts of Chapter IV: A. Salaries B. Interest on securities excluding section 21. C. Income from property excluding section 25. D.Income from other sources excluding section 58(a)(ii).
5. Chapter V i.e. Income of other persons included in assessee's total income.
6. Chapter VI-A i.e. Deductions to be made in computing total income (excluding sections 80-O, 80-R, 80 RRA).
7. Chapter VII i.e. Income forming part of total income on which no income tax is payable.
8. Chapter VIII i.e. Reliefs and Rebates.
9. Chapter X Special provision relating to avoidance of tax (excluding sections 92, 93 & 94A).
10. Chapter XII i.e. Determination of tax in certain special cases excluding sections 111A, 112, 112A, 115A, 115AB, 115AC, 115ACA, 115AD and 115BBA.
11. Chapter XII B with regard to special provisions relating to certain companies.
12. Chapter XII C with regard to special provisions relating to retail trade.
13. Work connected with interpretation and implementation of the provisions of the various Tax Credit Certificates Schemes under Chapter XXII-B of the Income-tax Act.
14. Jurisdiction under section 120 except jurisdiction of CIT(A) which has been allotted to Judicial and 124.
15. Transfer of cases under section 127.
16. Opening of new Income-tax Offices.
17. Interest Tax Act.
18. Hotel Receipt Tax Act, 1980.
19. Industrial parks and SEZs
20. Order under section 119 of the Income-tax Act, 1961 relating to the above subjects.
21. Complaints, Representations and Parliament Questions relating to above.
IT (A-II) Section
All matters having bearing on subjects dealt within the following Chapter of the Income-tax Act, 1961.
1. Chapter IV-Parts D and E only viz. profits and gains of business of Profession and Capital gains.
2. Chapter VI except set off and carry forward of loss.
3. Chapter XII i.e. Determination of tax in certain special cases (Sections 111A, 112 and 112A).
4. Chapter XIV Sections from 139 to 146-All matters relating thereto.
5. Chapter XV viz. liability of Special cases except Parts H, I&J.
6. Chapter XVI viz. Special provisions applicable to firms.
7. Chapter XVIII viz. Relief regarding tax on dividend in certain cases.
8. Chapter XXB-Sections 269T and 269TT of Income-tax Act, 1961.
9. All schedules to the Income-tax Act, 1961 except Schedules II & III.
10. Section 138 of Chapter XIII-C.
11. Section 153 Viz. Time limit for completion of assessment.
12. Sections 154 to 158-All matters relating thereto.
13. Approval u/s 35(1)(ii)(iii) relating to above subjects of the Income-tax Act, 1961.
14. Approval under clause (d)/clause (e) of the proviso to sub-section (5) of section 43 of the Income-tax Act, 1961.
15. Approval under section 35CCC of the Income-tax Act, 1961.
16. Approval under section 35CCD of the Income-tax Act, 1961.
17. Approval under section 35AD of the Income-tax Act, 1961.
18. Approval under section 36(1) (xii) of the Income-tax Act, 1961.
19. All complaints/representations, Parliament Questions, PAC work, Consultative and Advisory Committee work.
20. ITVC and ITCC under Pilot Scheme.
21. Concessions to migrants from Pakistan, Burma, Sri Lanka and East African countries.
22. Registration of firms etc. except Section 182(3).
23. Orders u/s 119 of the Income-tax Act, 1961 relating to the above subjects.
I.T. (Judicial) Section
List of Subjects:
1. All problems having bearing on subjects dealt with in Chapter XX of Income Tax Act, 1961, i.e. Appeals and Revisions.
2. Section 288 relating to appearance by Authorized Representatives.
3. Chapter XIVA-Special provision for avoiding repetitive appeals.
4. Writ Petitions relating to matters.
5. All suit matters relating to Income tax.
6. Jurisdiction and control over the work of CIT (A), distribution of their work, transfer of appeals and jurisdiction of CIT (A) u/s 120.
7. Engagement of Special counsels, Standing Counsels and Prosecution Counsels.
8. Statistics regarding:
  - (a) Pendency of appeals etc. with High Courts/Supreme Court.
  - (b) Institution, disposal and pendency of appeals, references before Commissioner of Income Tax (Appeals).
  - (c) Institution, disposal and pendency of appeals, reference/cross objections with Income Tax Appellate Tribunal.
9. Order u/s 119 of the Income-tax Act, 1961 relating to the above subjects.
10. All complaints/representations, Parliament Questions, PAC work, Consultative and Advisory Committee work relating to the above.
11. Taking remedial action either by issue of administrative instructions or by amendment of law on decisions of the courts in the light of the advice given/views expressed by the Ministry of Law.
12. Reviewing and monitoring the impact of new provisions of law granting reliefs and their implementation/administration by the field officers for the purpose of plugging any loopholes pointed out by the field formations.
13. The work relating to the following subjects has been assigned to the Pr. DGIT (L&R)
  - (a) Income tax appeals to Supreme Court by way of SLP and Leave granted by High Courts (SAFEMFOPA). SLP cases are to be dealt by the Deputy Secretary (Competent Authority Cell), Department of Revenue;
  - (b) To attend matters coming in the courts and assisting/briefing govt. counsel/central agency and
  - (c) Implementation of NJRS.
    
    Note: The actual work relating to the processing of appropriate legislation regarding items 11 and 12 above will be the responsibility of TPL Section to whom the matter should be referred after examination.
I.T. (Budget) Section
1. Receipt, Analysis and Dissemination of all statistics relating to Corporation Tax, Income Tax only in respect of Budget Targets and Collection of Demands (Arrear and Current both).
2. Estimation and allocation of Budget Targets.
3. Periodical Review of Budget collection and measures to be taken for augmenting it.
4. All matters connected with Chapter XVII (except section 195) and Chapter XVII D including its implementation, interpretation by way of issue of circulars, instructions etc. and processing of suggestions in this regard.
5. Receipt and analysis of TDS data in details and monitoring it for increasing the collection under this head.
6. Evolving system for monitoring and control of collection by way of Advance Payment of Tax.
7. Measures to be taken for collection of Current and Arrear Demands.
8. Problems relating to scaling down and write off of Arrear Demand.
9. Delegation of powers of write off to ITOs, ACITs, DCITs, Chief Commissioners/Directors General.
10. Monitoring of Annual Action Plan for TROs.
11. Work including references from Chief Controller of Accounts relating to acceptance of Direct Taxes by public sector banks.
12. Opening of new Heads of Accounts under Revenue Receipts.
13. Section 289 of Chapter XXIII of Income-tax Act.
14. Orders u/s 119 of the Income-tax Act, 1961 relating to the above subjects.
15. Refund Banker scheme.
16. All Complaints/representations, Parliament Questions, PAC work, Consultative and Advisory Committee work relating to the above.
17. The Nodal Office for work relating to authentication of Notifications issued under the Income Tax Act to be laid on the table of both houses of the Parliament.
Income Tax Coordination Section (ITCC)
List of Subjects:
1. Coordination and compilation of various Fortnightly, Monthly and Quarterly Reports i.e. PM's references, MP/VIP references, Significant Events, etc.
2. Coordination and compilation of Annual Report of Ministry of Finance (CBDT Part).
3. Board's Meeting - Organization and follow up action.
4. Chief Commissioners' Conference - Organization and follow up action.
5. Work connected with constitution and meetings of the Central Direct Taxes Advisory Committee and the Regional Direct Taxes Advisory Committees
6. Work connected with the meeting of Parliamentary Consultative Committee.
7. All complaints/representations, Parliament Questions, Consultative and Advisory Committee work relation to the above.
8. Monitoring of recovery of arrears in big arrears cases.
9. Sections 281, 281B of Chapter XXIII of the I.T. Act, 1961.
10. The Second and Third Schedules to I.T. Act, 1961 i.e. procedure for recovery of tax and procedure for distrait by the Income-tax Officer.
11. Order u/s 119 of the Income-tax Act, 1961 relating to the above subjects.
12. Circular Group Meetings for vetting of the circulars/instructions of the Board.
13. Allotment of number to the Instructions/Circulars and notifications issued by various Sections.
14. Preparation of Index of all Circulars and Instructions issued by the Board.
15. Zonal work of Member (TPS & Systems).
Wealth-Tax and Other Taxes
1. All matters and references relating to Wealth-tax and Expenditure tax and Benami Transactions (Prohibition) Acts but excluding:
  - (a) All matters and references relating to agreements with other countries for the avoidance of double taxation in respect of Wealth-tax and grant of unilateral relief;
  - (b) All matters relating to penalties under Wealth-Tax/Expenditure-Tax Act.
  - (c) All matters relating to tax evasion under these Acts (Wealth-Tax, Expenditure Tax Acts, including complaints and evasion petitions.
2. Matters relating to budgeting of Wealth-Tax Act as well as of Expenditure Tax Act.
3. Parliament Questions and PAC and Internal Audit matters relating to Wealth-Tax/Expenditure Tax Acts.
4. All references to Board emanating from Valuation Cell and appointment of Valuation Officers.
5. Transfer of jurisdiction cases relating to Wealth-Tax/Expenditure Tax appeals.
6. Complaints and representations relating to Wealth-Tax/Expenditure Tax Acts.
7. All Court cases relating to Wealth-Tax/Expenditure Tax Acts.
8. All other Miscellaneous matters relating to Wealth Tax/Expenditure Tax Acts.

Tax Policy and Legislation section

TPL-I
1. Incomes which do not form part of total income (Chapter III)
2. Taxation of non-residents and NRIs
3. Double taxation relief
4. Special provisions relating to avoidance of tax (Chapter X)
5. General Anti Avoidance Rule (Chapter XA)
6. Determination of tax in certain special cases (Chapter XII)
7. Special provisions relating to certain incomes of non-residents (Chapter XIIA)
8. Special provision relating to tax on distributed profits of domestic companies (Chapter XIID)
9. Special Provisions relating to tax on distributed income tax of domestic company for buy-back of shares (Chapter XIIDA)
10. Special provisions relating to tax on distributed income (Chapter XIIE)
11. Special provisions relating to tax on distribution income by securitization trusts (Chapter XIIEA)
12. Special provisions relating to business trust (Chapter XIIFA)
TPL-II
1. Income from Salaries
2. Capital gains
3. Income from other sources
4. Deductions to be made in computing total income (Chapter VIA)
5. Rebates and reliefs (Chapter VIII)
6. Incentives in relation to SEZ/STP etc.
7. Special provisions relating to certain companies (Chapter XIIB)
8. Special provisions relating to certain limited liability partnerships (Chapter XIIBA)
9. Special provisions relating to conversation of India branch of a foreign bank into a subsidiary company (Chapter XIIBB)
10. Special provisions relating to tax on income received from venture capital funds (Chapter XIIF)
11. All legislative matters relating to the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transactions Act, 1988.
12. Proposals for new tax concessions.
13. All other subject which are not specifically allotted to any other directors in the TPL division.
TPL-III
1. Profits and gains of business or profession
2. Aggregation of income and set off or carry forward of loss (Chapter VI)
3. Tonnage Tax (Chapter XII-G)
4. Special provisions applicable to firms (Chapter XVI)
5. Deduction & Collection of Tax at Source (Chapter XVII(B) & (BB))
6. All legislative matters relating to Wealth Tax Act, 1957
TPL-IV
1. Income from House Property
2. Income tax Authorities (Chapter XIII)
3. Procedure for assessment (Chapter XIV)
4. Liability in special cases (Chapter XV)
5. Refunds (Chapter XIX)
6. Settlement of cases (Chapter XIXA)
7. Advance rulings (Chapter XIXB)
8. Appeals & revision (Chapter XX)
9. Penalties and Prosecutions (Chapters XXI and XXII)
10. Miscellaneous (Chapter XXIII)
11. All legislative matters relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

Investigation Section

I.T. (INV.I) Section
List of Subjects:
1. Policy matters relating to tax evasion, including measures and suggestions for curbing evasion.
2. Policy matters relating to intelligence and investigation for detection of tax evasion.
3. Researches and studies to monitor tax evasion and measures to curb tax evasion.
4. Matters relating to investigation into foreign assets cases.
5. Matters relating to investigation not specifically allotted to Investigation-II to V.
6. Matters relating to section 269SS of Income-tax Act, 1961.
7. Orders u/s 119 of the Income Tax Act, 1961 relating to above.
8. Complaints/representations, Parliament Questions, PAC, Consultative/Advisory Committee work relating to the above.
9. 9. All work related to the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transactions Act, 1988 mentioned as under:
  - All policy matters, including issuing Guidelines and monitoring the performance of the Benami Prohibition Units (BPU) of the Income-tax Department.
  - All matters related to the Adjudicating Authority and the Appellate Tribunal, excluding appointment of counsels.
  - All matters relating to penalties.
  - All matters relating to prosecution, excluding appointment of counsels.
  - Parliament Questions relating to the above.
  - All other miscellaneous matters not specifically allotted to Investigation-II to V Sections.
10. All matters relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015).
I.T. (INV.II) Section
1. Matters relating to search & seizure operations and related reports including two hourly, telex/fax, search & seizure statistics.
2. MIS Reports on searches and search assessments.
3. Administrative matters including complaints/petitions, disciplinary proceedings relating to Investigation Directorates, Central charges and Intelligence & Criminal Investigation Directorates.
4. Matters relating to Multi Agency Centre (MAC) under the Ministry of Home Affairs.
5. Matters relating to Data Bank, NATGRID and related issues (including SEIN Node)
6. Matters relating to ITDMS, Cyber Forensic Labs and related software/tools/issues.
7. Inter-Branch and Inter-Division coordination within the CBDT.
8. Inter-departmental coordination relating to investigation and enforcement agencies.
9. Orders u/s. 119 of the Income Tax Act, 1961 relating to above.
10. Complaints/representations, Parliament Questions, PAC, Consultative/Advisory Committee work relating to the above.
11. Verification of Global Entry Program (GEP) applications.
I.T. (INV. III) Section
List of Subjects:
1. Matters relating to reward to informants relating to Income Tax Act, 1961, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
2. All works related to the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami property Transaction Act, 1988 mentioned as under:
  - Matters of the reward to informants and related reports.
  - Parliament Questions relating to the above.
3. Matters relating to reward to officers and staff in search and seizure cases and assessment cases, survey cases and representation before Tribunal.
4. Monitoring of DO letters and working of DsGIT (Inv.) and CCsIT (Central) and issues arising out of the same including centralization & decentralization of cases, search assessments and related reports.
5. Monitoring of Internal Action Plan of DsGIT (Inv.) and CCsIT (Central).
6. Matters relating to survey operations under Direct Tax laws.
7. Matters relating to Income Tax Settlement Commission, settlement cases and issues relating to Chapter XIX-A of the Income Tax Act, 1961 and Chapter VA of the Wealth Tax Act, 1957.
8. Orders u/s. 119 of the Income Tax Act, 1961 relating to above.
9. Complaints/representations, Parliament Questions, PAC, Consultative/Advisory Committee work relating to the above.
I.T. (INV.IV) Section
1. Matters relating to exchange of information with FIU-IND, stock and commodities regulators, market intermediaries, etc. and related coordination.
2. Matters relating to tax evasion petitions (TEPs)/Complaints including from VIPs and monitoring action thereon.
3. Monitoring of PEPs (Politically Exposed Persons), VHNIs (Very High Net-Worth Individuals) and HNIs (High Net-worth Individuals) to reduce tax risks and deepen the tax base in these groups of taxpayers.
4. Information management, data-warehousing and data mining relating to reduction of tax avoidance and curbing tax evasion, management of tax risks.
5. Matters relating to FATF and other similar bodies/agencies dealing with anti-money laundering (AML) and counter terror funding (CFT) issues having bearing on direct taxes.
6. Matters relating to 24X7 Control Room, Top Secret/Secret Record Management and related issues.
7. Orders u/s. 119 of the Income Tax Act, 1961 relating to above.
8. Complaints representations, Parliament Questions, PAC, Consultative/Advisory Committee work relating to the above.
9. Complaints, representations and Tax Evasion Petitions including from VIPs and monitoring action thereon relating to the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transactions Act, 1988 and Parliament Questions relating to it.
I.T. (INV.V) section
1. Matters relating to coordination with Electron Commission of India including monitoring of election- related expenditure, political funding.
2. Matters relating to penalties under Chapter XXI of the Income Tax Act, 1961 and corresponding penalties under other direct tax laws.
3. Matters relating to prosecution and compounding under Direct Tax laws.
4. Matters relating to DGIT (I&Cl) including CIB, AIR and information received through FT&TR Division under automatic exchange of information.
5. Monitoring of DO letter, working and internal action plan ofDGIT (I&CI) and issues arising out of the same.
6. Matters relating to security of Direct Tax establishments, including CBDT, its attached Directorates and subordinate offices.
7. Matters relating to establ ishment of armed units, procurement of arms & ammunition, management of armory and related issues.
8. Matters relating to establishment of marine/air-borne units for the purposes of counter intelligence and special operations.
9. Orders u/s. 119 of the Income Tax Act, 1961 relating to above.
10. All complaints/representations, Parliament Questions, PAC, Consultative/Advisory Committee work relating to the above.
  
  Note: Any of the work areas can be reallocated to any of the branches of Investigation Division with prior approval of Member (lnv.), CBDT.
A & PAC-I Section
1. All general matters relating to Internal & Revenue Audit.
2. Matters relating to Internal Audit/Organization set up.
3. References from C&AG of India on Audit objections on specific cases of Income tax, Corporate Tax.
4. References from C.I.Ts regarding audit objections on specific cases as regards Income tax, Corporate Tax.
5. Processing of draft audit paras for Audit Report (Revenue Receipts) Direct Taxes from C & AG's Office in individual cases relating to Income-tax, Corporate Tax.
6. Procuring and furnishing the statistical data required for publication in C & AG's Report and liaison with CAG & ADG (R&S) of Income-tax Department and other Sections of the Ministry in this connection.
7. Processing of Systems Reviews/Appraisal conducted by the C&AG and included in the Audit Report of the C&AG.
8. Action on informal assurances made in the course of the meetings of the PAC relating to audit paras dealt in the section.
9. Coordinating and monitoring the processing of recommendations contained in PAC Reports and furnishing Action Taken Notes.
10. Parliament Questions on the above items.
11. All matters relating to the Specified Authority under Section 72 A of the Income Tax Act 72A(1), A (3), A (2) (ii)
12. Zonal matters of Member (A&J), CBDT.
A & PAC.II Section
1. References from C&AG of India on audit objections relating to Income Tax, Corporation Tax
2. References from Commissioners of Income-Tax regarding audit objections on Income Tax, Corporation Tax
3. Processing of draft audit paras for Audit Report (Revenue Receipts) received from C& AG's Office in individual cases relating to Corporation Tax
4. Procuring and furnishing of information of Public Accounts Committee before and after its meeting.
5. Taking action on informal assurances made in the course of the meetings of the Public Accounts Committee relating to audit paras dealt in the Section.
6. Coordinating and monitoring the recommendations contained in the Public Accounts Committee Reports including Action Taken reports on audit paras dealt in the Section.
7. Parliament Questions on the above items.
8. Preparing action taken reports on the Annual Reports of C & AG, and also on PAC Reports.
9. Miscellaneous items including O & M Reports/Returns.
10. Processing of Systems Reviews/Appraisal conducted by the C&ACG and included in the Audit Report of the C&AG.
11. All matters related to co-ordination with C&AG of India and PAC of Parliament including liaison & PR

Foreign Tax & Tax Research Division

The work distribution in the Foreign Tax and Tax Research as revised by CBDT on 6.12.2013 is as under:

FT&TR-I

Providing inputs on policy issues relating to International Taxation, Transfer pricing, Advance Pricing Agreements, International fax Evasion and Avoidance and Exchange of Information in the work area related to. IS (FT&TR-I), in consultation with JS (FT&TR-II).
All matter relating to Double Taxation Avoidance Agreements (DTAA) and Agreements for the Exchange of information and Assistance in Collection of Taxes (AEI & ACT) with countries/jurisdictions in the following geographical regions:
- a. North America including Carribbean Islands and
- b. Europe
All matters relating to Exchange of Information in respect of countries/jurisdictions in geographical region referred to in 2 above.
All matters relating to Inter-Government Agreement (IGA) with the USA under Foreign Account Tax Compliance Act (FATCA), Automatic Exchange of Information (AEOI) under the Common Reporting Standards (CRS) (including at the Global on Transparency and Exchange of Information for Tax Purpose), Country-by-Country Reporting and the Common Transmission System (CTS).
All matters relating to Mutual Agreement Procedure (MAP) and Bilateral Advance Pricing Agreements (APA) in respect of countries in geographical region referred to in 2 above.
All matters related to Unilateral APAs with names starting with alphabets 'A' to 'K' or starting with nonalphabets.
All taxation matters related to G20 and European Union.
All matters related to BEPS Inclusive Framework.
Coordination with OECD in work related to BEPS, including in Committee on Fiscal Affairs (CFA) and Working Parties 1, 6, 10 and 11; in relation to Forum on Tax Administration including FTA MAP forum; Global Forum on Tax Treaties and Transfer Pricing.
All matters relating to Central Direct Tax Advisory Committee and Tax Administrative Reforms Committee.
All matters relating to sections 94A, 95, 115A, 115AB, 115AC, 115BBA, 195, 230 and Chapter XIIA of the Income Tax Act, 1961.
All matters related to the Joint International Task Force on Shared Intelligence and Collaboration (JITSIC).

Any other matters relating to foreign tax that may be assigned by Member, CBDT [in charge FT&TR division].

	Under Secretary [FT&TR-I(1)]		Under Secretary [FT&TR-I(2)]		DCIT (OSD)(FT&TR)
(i)	All matter relating to Double Taxation Avoidance Agreements (DTAAs) and Agreements for the Exchange of information and Assistance in Collection of Taxes (AEI and ACT) with countries North America (including Caribbean Islands) and those countries in Europe whose name starts with letters A to L and Ex-Soviet Central Asian Republics;	(i)	All matter relating to Double Taxation Avoidance Agreements (DTAAs) and Agreements for the Exchange of information and Assistance in Collection of Taxes (AEI and ACT) with countries in Europe whose name starts with letters M to Z for the Exchange of Information and Assistance in Colllection of Taxes (AEI and ACT);	(i)	USA MAP cases;
(ii)	All matters relating to Mutual Agreement Procedure except those relating to Transfer pricing issues in respect of countries in Europe whose name starts with letters M to Z;	(ii)	All matters relating to Mutual Agreement Procedure except those relating to Transfer pricing issues in respect of countries in North America (Including Caribbean Islands); those countries in Europe whose name starts with letters A to L and ExSoviet Central Asian republic except USA MAP cases;	(ii)	Cairn Arbitration case;
(iii)	Matter relating to sections 115A, 115AB, 115AC, 115BBA;	(iii)	Matter relating to section 195;	(iii)	Providing guidance to Under Secretary [FT&TR-I(2)] in Vedanta Arbitration case.
(iv)	Coordination with OECD in work related to Working Parties 1 (including BEPS work taken by WP- 1) and Task Force on Digital Economy;	(iv)	Coordination with OECD in work related to Global Forum on Tax Treaties;	(iv)	Any other work assigned by the Director (FT&TR-I).
(v)	Providing inputs on policy issues related to above;	(v)	All matters related to Tax Administrative Reforms Committee;
(vi)	Administrative and miscellaneous work under Director (FT&TR-I);	(vi)	Providing inputs on policy issues related to above;
(vii)	Any other work assigned by the Director (FT&TR-I).	(vii)	Vedanta Arbitration case;
		(viii)	Any other work assigned by the Director (FT&TR-I).

Director-FT&TR-ll
1. Matters relating to Double Taxation Avoidance Agreement (DTAA) with countries in Asia (excluding Japan)
2. All matters relating to Mutual Agreement Procedure and Bilateral Advance Pricing Agreements in respect of countries mentioned in S.No.1.
3. All matters relating to Multilateral Convention (MLI) to implement Tax Treaty related measures to prevent Base Erosion & Profit Shifting (BEPS).
4. All matters (including capacity building) relating to United Nations, SAARC and G-24.
5. Coordination with OECD on issues relating to Global Relations Training Programme, Working Party 2.
6. All Matters relating to foreign training.
7. All matter related to OECD GRTP to be held in NADT.
8. All matters related to Dispute Resolution Panels.
9. All matters relating to sections 10(15), 44B, 44BB, 44BBA, 44BBB, 44C, 44D, 44DDA,44G, 44H of the Income-tax Act, 1961.
10. All administrative matters related to ITOUs.
11. Providing inputs on Policy issues relating to above.
12. All matters related to Unilateral APAs in respect of cases whose name commences with alphabets L to Z.
13. Matters related to Platform on Collaboration of Tax.
14. Any other matter relating to foreign tax that may be assigned by JS(FT&TR-II).
Director (FT&TR-IV)
1. All matters related to DTAA with countries in:
  - i. Africa.
  - ii. Australia and Pacific Islands
2. Agreement for the Exchange of Information and Assistance in Collection of Taxes (AEI & ACT) with countries in the geographical jurisdiction assigned to JS(FT&TR-II).
3. All matters of MAP & bilateral APA relating to countries as per 1 above.
4. All matters relating to Exchange of Information in respect of countries in the geographical regions assigned to JS (FT&TR-II).
5. All matters relating to Global Forum on Transparency and Exchange of Information for Tax Purposes (excluding issues relating to automatic exchange of information).
6. Coordination with OECD on issues relating to Tax and Development and Tax Inspectors without Borders.
7. Capacity building:
  - I. through bilateral and multilateral arrangements (excluding UN and SAARC) 1961.
  - II. Coordination of training on international taxation, transfer pricing and exchange of information with NADT and RTIs.
8. All matters relating to sections 6(2), 9, 90, 90A, 91 of the Income-tax Act, 1961.
9. Providing inputs on policy issues relating to above.
10. Any other matters relating to foreign tax that may be assigned by JS (FT&TR-II)
Director (FT&TR-V)
1. All matters relating to DTAA with countries in the following geographical regions:
  - (i) South America
  - (ii) Japan
2. All TP and non-TP matters relating to Mutual Agreement Procedure and Bilateral APAs in respect of countries mentioned in S.No. 1 except bilateral APAs for Japan assigned to US(FT&TR-IV)(I)
3. All matters relating to FIPB, FDI proposals, FHTP and ISORA.
4. Providing inputs on Policy issues relating to the above.
5. All matters relating to IBSA, BRICS,CATA, CIAT and SGATAR.
6. Matters relating to Standing Committee on Parliament.
7. Matters relating to Sections 163, 172, 173,174 of the Income-tax Act, 1961.
8. Any other matter relating to foreign tax that may be assigned by JS(FT&TR-II).
Headquarters and Grievances cell
1. All PMO references, Supervision of Implementation of Cabinet decisions, decisions of Cabinet Committee.
2. Policy relating to infrastructure requirement of the Department.
3. Any other work assigned by the CIT (C&S), Chairman and other higher authorities.
4. Nodal Officer for RTI applications in above subjects.

ATTACHED DIRECTORATES OF CBDT
FUNCTIONS OF DIRECTORATE OF ADMN. & TPS

Functions of ADG (TPS-I & TDS)
1. All the matters relating to Tax Payers Services including grievances except CPGRAM.
2. Review & Monitor the implementation of Citizen Charter.
3. Oversee and coordinate all matters being dealt by Aaykar Seva Kendra.
4. Monitor the Tax Returns Preparer (TRP) Scheme.
5. Collate the monthly report received from Pr. CCsIT/CCsIT and put up a consolidated report to Member (Tax Payer Services & Systems) on a quarterly basis through Pr. DGIT (Admn. & TPS)
6. TDS Collections, Monthly DO's, statistical data relating to prosecution etc, monitoring & Statistical analysis of TDS pan India, Holding of TDS Annual conference, dissemination of data relating to TDS and attendant matters relating thereto.
7. Strategizing for augmenting revenue collections, TDS growth recovery matters, arrear demand recovery etc. and providing data analysis to CBDT for policy decision making and other matters as desired by CBDT.
8. Providing inputs for seamless transition of matters of erstwhile BIFR to field formations subsequent to notification of IBC, 2016 as per territorial jurisdiction of NCLT/NCLAT.
Functions of ADG (TPS-II)
- Monitoring of Public Grievances on CPGRAMS, PG Portal.
Functions of ADG (PR, P&P)
1. To carry out the advertisement campaign for the Income Tax Department in print, electronic media, internet, social media and outdoor publicity for bring awareness amongst taxpayers about Income tax provisions and statutory timelines.
2. Set up and operate Tax Payer Lounge at the Indian International Trade Fair, New Delhi and also in other fair/exhibitions in India.
3. Running the Mobile App 'Aaykar Kutumb' (the digital version of AHB)
4. Bring out publications for internal use of Income Tax Department.
5. Updation, printing and distribution of Administrative Hand Book containing information in respect of the CBDT and the Income tax Department, and contact details of Senior Officers.
6. Design, print and distribution of New Year Calendar and table Calendar of Income Tax Department.
7. Printing of Tax Payer Information Series in the form of booklets, brochures/pamphlets pertaining to various tax related issues.
Functions of ADG (organization and management services)
1. Carry out functions of an internal management consultant to the CBDT.
2. Conduct of organization and management studies.
3. Setting up and certification of Aayakar Seva Kendras as a part of Single Window System for public service delivery.
4. Coordinating agency for Results Framework Document (RFD) of the CBDT. It liaises with the various Directorates General of Income Tax in order to obtain the action points related to objectives enshrined in the RFD and regularly coordinates with them to ensure that the objectives are met within the resolved deadlines.
5. Collates CAP-I and CAP-II statements of the field offices of the Income tax Department. It also carries out a detailed analysis of CAP-I and CAP-II statements on a quarterly basis.
6. It is the nodal agency of the Department for collating and disseminating information relating to Right to Information Act, 2005.
Functions of Directorate of Expenditure Budget (EB) :
1. Issue Budget Circular (issued by Budget Division normally in the month of September)
2. Obtain & examine fund requirements from Budget Controlling Authorities (BCAs).
3. Consolidate/moderate requirement and submit to budget division,
4. Preparation of Budget Estimate (BE), Revised Estimate (RE), BE for next year and Final Requirement (FR).
5. Preparation of Monthly and Quarterly Expenditure plan and Detailed Demand for Grants
6. Allocation of approved funds to BCAs,
7. Allocation of advances such as HBA, MCA etc.
8. Monitoring and periodic review of expenditure incurred,
9. Propose re-appropriation, surrender of savings
10. The Nodal agency in respect of Audit reference,
11. The Nodal Authority for reply of tender enquiries of Central Public Procurement Portal,
12. Allocation of Capital Projects under Major Head 4059, 4216 and 4075 approved by Budget Divisions of CBDT.
Functions of Directorate of Infrastructure :
1. Examination of proposals of purchase of land/building, repairs of departmental buildings, minor works, hiring/construction of office premises, residential quarters & guest houses,
2. Scrutiny of proposals regarding acquisition of land for construction of departmental buildings involving detailed examination of requirements of office and residential accommodation based on staff strength, etc.
3. Framing and interpretation of rules regarding allotment of residential accommodation in departmental pool.
4. Disposal of surplus lands and buildings,
5. Processing proposals for purchase, replacement and hiring of vehicles for the attached and subordinate offices.
6. Incurring contingent expenditure on a/c of telephone, furniture, stationery, books etc.
7. Handling of Parliamentary questions/other matter related to Parliament in this regard.

Functions of ADG (Research and statistics)

Responsible for collection, compilation and dissemination of statistics on various aspects of Direct Taxes. Statistics are being collected from the field establishments i.e. from the offices of Chief Commissioners of Income Tax/Director General of Income Tax and Commissioners of Income Tax (Appeals). Based on the statistics collected from the field establishments, this directorate prepares various periodical reports, (as below) which are used by the Central Board of Direct Taxes for monitoring & evaluation of existing policies and for formulation of new policies.
List of Reports of R&S Wing

S.	Name of the Report	Source of Data	Periodicity	Due Date of receipt
1.	Monthly Report/MTR on Disposal of Appeals by Commissioners of Income Tax (Appeals)	CsIT (Appeal)	Monthly	7th day of the succeeding month
2.	Quarterly Progress Report (QPR) on Tax Recovery Officers Work	100 Pr. CCsIT/CCsIT/DGsIT	Quarterly	10th day of the first month of succeeding quarter
3.	Quarterly Progress Report (QPR) on Aggregation of Agricultural Income with Non Agricultural Income	100 P r.CCsIT/CCsIT/DGsIT	Quarterly	20th day of the first month of succeeding quarter
4.	Quarterly Progress Report (QPR) on Appeals/writs & Other Matters before ITAT/High Courts/Supreme Court	100 Pr. CCsIT/CCsIT/DGsIT	Quarterly	20th day of the first month of succeeding quarter
5.	Quarterly Progress Report (QPR) on Write-off of Arrear Demand of Rs. 10,000/- and below	100 Pr. CCsIT/CCsIT/DGsIT	Quarterly	20th day of the first month of succeeding quarter
6.	Quarterly Progress Report (QPR) on Income Tax, Corporation Tax & Other Taxes (Annually)	100 Pr. CCsIT/CCsIT/DGsIT	Quarterly	By August of the succeeding year
7.	Report on Direct Taxes for C&AG's report (Annual)	20 CCsIT/DGsIT [18 Cadre Controlling Pr. CCsIT/DGIT (Exemption) & DGIT (Intl. Taxation)	Annually	By August of the succeeding year

FUNCTIONS OF DIRECTORATE OF RISK ASSESSMENT

The Directorate General of Income Tax (Risk Assessment), with the approval of the Board, has been assigned the following functions :
- (i) To identify different types of risk areas relevant to the tax gap in the Income Tax Department and to conduct risk assessment of such areas.
- (ii) To select areas requiring deeper analysis for risk-assessment and to conduct risk assessment in such areas.
- (iii) To assess risk in areas identified or selected by the Board and assigned to DGIT (Risk Assessment).
- (iv) To analyze compliance behaviour and develop treatment strategy.
- (v) To suggest a feedback mechanism for risk-based strategies and evaluate compliance outcomes.
- (vi) To submit recommendations to the Board regarding policy and administrative measures for control and mitigation of the assessed risks.
- (vii) To review and re-assess policies and measures to mitigate the risk and recommend policy and administrative alternatives to the Board.
- (viii) Any other matter incidental to the above as may be assigned by the Board.

Functions of ADG (RA)-1 & ADG (RA)-2

The following Projects/Tasks are allocated to the officers of the Directorate of Risk Assessment :

S. No.	Designation	Project/Task
1.	ADG (RA)-1	1.	All administrative work relalting to finance, infrastructure, T& P, outsourcing, Purchase, etc.
	(Head of the Department of the Office)	2.	All technical work related to Data Analysis, Data Safety, Data requisition and dissemination, etc.
		3.	All coordination work with Board, other offices, other department, other directorates etc.
		4.	All officers will report to him in general except those attached with ADG-2.
2.	ADG (RA)-2	1.	All coordination work with DIT (Systems) related to Project Insight/DWBI
		2.	Supervision and control of officers & officials posted under him.

FUNCTIONS OF DIRECTORATE OF LEGAL & RESEARCH

The Pr. Director General of Income Tax (L&R) reports to the Member (A&J), CBDT. The broad functions of Directorates under Pr. DGIT (L&R) are given below:

Functions of Pr. DGIT (Legal & Research)
1. The Directorate of Income-tax (L&R) has the mandate to process proposals on Direct Tax issues received from field offices to file Special Leave Petitions (SLPs)/Appeals and provide recommendation to the CBDT. It is the nodal agency within the Department to process these proposals and for coordinating with the Ministry of Law on such issues.
2. The CBDT only recommends the filing of SLP/Appeal to the Ministry of Law, which has final say on behalf of the Union government in the matter of litigation at the Supreme Court.
3. Only matters involving a substantial question of law that require adjudication of the Apex Court are carried to the Supreme Court.
4. The CTC & NJRS units constitute the Research wing of L&R Directorate.
5. The Directorate of Audit has been placed under Pr. DGIT (L&R) vide OM of HRD dated 03.05.2017 and the post of ADG (Audit) has been re-designated as ADG (Audit & Inspection).
Functions of ADG/CIT
1. ADG (L&R)-1: ADG-1 is responsible for: (a) Administration of L&R Directorate; (b) SLP work of West Zone and South Zone.
2. ADG (L&R)-2: ADG-2 is responsible for: (a) The work of Supreme Court Cell; (b) SLP work of North Zone and East Zone.
3. CIT (OSD) (CTC): The CBDT appointed Central Technical Committee (CTC) is another measure towards better litigation management. This is an institutional mechanism to provide clarity and consistency on contentious legal issues and to formulate a Departmental view. The office of CIT (OSD) (L&R), is to work as Secretariat of the CTC.
4. CIT (OSD) (NJRS): The NJRS (National Judicial Reference System) is a robust tool available with the Department for litigation management as well as for strengthening the assessments. The NJRS has been designed keeping in mind the commonly observed problems in litigation management like lack of information about judicial precedents, non-availability of records, status tracking, pending issues, frequently occurring issues, bunching, reporting, audit trails etc.
5. ADG (A&i): The ADG (A&I) is responsible for: (a) Monitoring the functioning and performance of the Internal and Revenue Audit set up; (b) Coordinating the functioning of all CsIT (Audit) as well as the progress & settlement of Audit objections; (c) Coordination and review of the Inspections conducted of the performance of field units.
Functions of ADG (Recovery and TDS)
1. Monitoring of dossiers above 25 Crores, recovery matters thereto, follow up of directions provided by the directorate, processing of matters relating to publication of names of Tax defaulters, collecting and collating information pan India. Analysis of confidential matters relating to recovery, processing for FIU data mining as nodal agency, dissemination of information thereto etc.
2. TDS Collections, Monthly DO's, statistical data relating to prosecution etc, monitoring & Statistical analysis of TDS pan India, Holding of TDS Annual conference, dissemination of data relating to TDS and attendant matters relating thereto.
3. Write off, Processing of matters relating to write off, analysis thereto.
4. PAC matters relating to recovery above Rs 25Crores, pan India DO matters relating to TDS, recovery matters, DO matters pertaining to Member (R & TPS).
5. Strategizing for augmenting revenue collections, TDS growth recovery matters, arrear demand recovery etc. and providing data analysis to CBDT for policy decision making and other matters as desired by CBDT.
6. Providing inputs for seamless transition of matters of erstwhile BIFR to field formations subsequent to notification of IBC, 2016 as per territorial jurisdiction of NCLT/NCLAT.
7. Confidential matters relating to recovery, intelligence inputs via FIU, reports etc.

FUNCTIONS OF DIRECTORATE OF TRAINING, NADT, NAGPUR

ADG (Trg.)-3

ADG (Trg.)-2

ADG (Trg.)-1

DTRTis

INDUCTION

P&R

ADMINISTRATION

Planning and conduct of courses for the officer trainees of IRS.

All matters relating to the NADT Library,

Newsletter and journal of NADT.

Conducting examination of OTs.

Personal and establishment matters including leave & Service matters of OTs.

Centre for Accounts & Financial Management; Centre for General & Allied Laws; Centre for Direct Tax Laws and Practices.

Planning and Conduct of In-service courses mounted by all the eight assigned centres.

Planning and conduct of Orientation Courses for the newly promoted ACsIT.

Planning and conduct of courses for other organisations including domestic and international courses.

All matters relating to Rajbhasha Hindi.

All matters relating to Computerization of NADT including development and maintenance of website of NADT.

Centre for Case study & Training Methodology research; and Centre for Cyber and Financial Forensics.

All Administration matters.

Planning & Conduct of Foundation Courses.

Matters relating to infrastructure, repairs and maintenance including ATC projects.

Infrastructure matters of DTRTIs.

Centre of Transfer Pricing and International Tax; Centre for Intelligence & Investigation; and, Centre Organization & Management.

ADGs head the DTRTIs and supervise the overall functioning and administration of training for the officers and officials posted in respective Pr. CCsIT (CCA Regions).

Training at DTRTI is imparted through mandatory and In-Service programmes as well as national and regional course which include special and request courses in addition to the Excellence Series of Programmes.

Similar programmes are conducted at the level of the MSTUs for the officials below the cadre of Inspectors of Income-tax.

FUNCTIONS OF DIRECTORATE OF SYSTEMS

S.No.	MODULE		Project/Assignments/Functions/Work Allocation
1	ADG (Systems)-I	1.	All work related to Permanent Account Number (PAN).
		2.	Managing PAN Service Providers agreements with M/s National Securities Depository Limited e-Governance Infrastructure Limited (NSDL e-Gov) and M/s UTI Infrastructure Technology and Services Limited (UTIITSL).
		3.	Work related to Monitoring and Implementation of ITBA-PAN module and technical matters related to same.
		4.	Work related to areas pertaining to erstwhile Global and MMS Modules merged into ITBA - HRMS and technical matters related to same.
		5.	Management of Data Centre Service Providers Contracts for PDC, BCP and DR Site.
		6.	Management of extension of online PAN Verification Validation services extended through NSDL e-Gov and UTIITSL.
		7.	Integration of PAN with other Departments such as MCA, DIPP (e-Biz) and others.
		8.	Seeding of Aadhaar into PAN database.
		9.	Monitoring of grievances related to PAN with NSDL e-Gov & UTIITSL received on CPGRAM, e-Nivaran and other modes.
		10.	Handling right to information (RTI) matters relating to PAN.
		11.	Handling Court matters relating to PAN.
		12.	Furnishing of information relating to PAN u/s 138 of Income Tax Act, 1961 to various Law Enforcement Agencies/Authorities.
		13.	Handling Parliamentary questions relating to PAN.
		14.	Technical support to RCCs in respect of ITBA-PAN & ITBA-HRMS modules.
		15.	Technical support to RCCs for Updation/Correction/Standardization of hierarchy, roles, privileges, AO codes/position codes for all officers on ITBA-HRMS system.
2	ADG (Systems)-2	1.	Project Insight-Implementation of an integrated data warehousing and analytical platform to strengthen the non-intrusive information driven approach for improving compliance and effective utilization of information. The project also operationalizes two new centres i.e. Income Tax Transaction Analysis Centre (INTRAC) and Compliance Management Centralized Processing Centre (CMCPC).
		2.	Non-filers Monitoring System (NMS)-Pilot project to prioritise action on non-filers with potential tax liabilities. This will merge with Insight platform.
		3.	Computer Aided Scrutiny Selection (CASS) System-Selection of scrutiny cases by a centralised rule based selection system. This will merge with Insight platform.
		4.	OLTAS-System for reporting, monitoring and reconciliation of tax collection.
		5.	Refund banker-System driven process for dispatch and credit of tax refunds
		6.	TIN Facilitation Centres (TIN FCs)-Collection of electronic TDS/TCS quarterly statements and SFT (from specified reporting persons) on CD.
		7.	i-taxnet - Intranet of the Income tax Department which is used for electronic compilation and transmission of statistical reports.
		8.	Sevottam-Application for centralised receipt of returns and other documents at Aayakar Sewa Kendras (ASKs).
3	ADG (Systems)-3	1.	Launching and maintenance of all modules under ITBA.
		2.	All work related to AST.
		3.	All work related to e-Filing.
		4.	Database management - CPC Project, E-filing Project and ITD Database.

4	ADG (Systems)-4	1.	Taxnet Project: Connecting 777 plus Income Tax Offices across over 500 cities in India, supported by 6 Special Sites including Primary Data Centre, Backup & Disaster Recovery Centers, NSDL, UTI, Aayakar Sampark Kendra (ASK) & Computer terminal Bank. Connecting more than 19000 Departmental users across the country. Besides ensuring connectivity, the module-4 also accomplishes other allied jobs such as installation & relocation of nodes/sites etc.
		2.	Video Conference: Facilitate Video Conferencing (VC) at more than 57 locations pan India including 7 locations at North Block. Other units/sections of the department also use VC facility for imparting training/conducting workshops apart from holding routine conferences.
		3.	Departmental Website: The National website (bilingual) of the Income Tax Department (www.incometaxindia.gov.in) is the primary vehicle for delivery of services to the Taxpayers. Website adhere to (W3C) Web Content Accessibility Guidelines (WCAG) 2.0 laid down by the World Wide Web Consortium compliance.
		4.	FMS Services: Facility Management Services (FMS) extended to 777 plus sites across all over India. The support services include; (i) Helpdesk services, (ii) Technical support, (iii) Asset Management, (iv) Vendor Management, (v) Distribution of Remote Secure Authentication (RSA) token,
		5.	Technical Support for Information Technology & other Advisory Services: Finalizing requirements of hardware, related software, nodes etc. Asset management through FMS.
		6.	Infrastructure: Processing the proposal for Procurement of laptops and PC peripherals, IT equipment etc. of the field formation and NADT, along with a matters relating to Disposal & Obsolescence Policy are also being handled by Module-4.
5	ADG (Systems)-5	1.	All Technical Matters.
		2.	All Administration Matters.
		3.	All EDP related Matters
		4.	H.O.D. Functions
		5.	Rajbhasha
		6.	Aayakar Sampark Kendra (ASK) Grievances received from :- (i) PMO. (ii) FM, RS & CBDT. (iii) DGIT (Systems). (iv) CPGRAMS. (v) E-Nivaran. (vi) Others including Paper Grievances & e-mails/twitter.
		7.	Submission of MIS for e-Nivaran & CPGRAMS.
		8.	Compilation of MIS for Directorate.
6	CIT(CPC-TDS)	1.	Undertake end-to-end processing of TDS Statements through a rule-based Technology enabled system, for seamless flow of data for tax credits.
		2.	Online display of information and provide an integrated platform for tax deductors, taxpayers and the officers of the Department.
		3.	Automated processing of TDS Statements to generate "Annual Tax Credit" statements for taxpayers in Form 26AS, for reconciliation with the TDS Certificates.
		4.	TDS Defaults of Short Payment, Short Deduction, Interest etc. in the TDS Statements are intimated to ensure tax enforcement and compliance.
		5.	Raising awareness among the deductors and taxpayers by organizing trainings and contact programmes.
7	CPC, Bengaluru	1.	Managing routine tax administration functions such as verification/validation, processing, issue of refunds and storage of IT returns in a centralised manner. The scope covers all IT returns furnished in electronic form as also the returns furnished in paper form in the State of Karnataka and Goa.
		2.	Providing a comprehensive range of allied services relating to processing such as handling of rectification requests, taxpayer services through Helpdesk/Call Centre, Online hosting of Processing related information on E-filing website, and Grievance management.

FUNCTIONS OF DIRECTORATE OF VIGILANCE

Overview:

Directorate of Vigilance is headed by the Pr. DGIT (Vigilance), who is the Chief Vigilance Officer of the organization. Pr. DGIT (Vigilance) is responsible for:

Taking the initial decision on complaints against Group-A officers,
Maintaining up-to-date records of such complaints with latest status through prescribed registers for submission of quarterly reports to the CVC, DOP&T, etc. All complaints against Group-A officers are required to be forwarded to CVO for registration in register and also for further necessary action.
Examination and comment on all proposals where reference to the CVC needs to be made.
Making all vigilance related references to CBDT, CVC, DOPT, UPSC etc. All such references are sent to CVO through the Zonal ADGs (Vigilance) at New Delhi, Mumbai, Kolkata and Chennai.

Zonal Directorates

Four Zonal Vigilance Directorates with jurisdiction over regions and headquarters as noted below are headed by Addl. Director General (Vigilance) under the control and supervision of Pr. DGIT (Vig.)/CVO, CBDT. Zonal ADsG (Vig.) are CVOs in respect of Group-B and Group-C officers and officials in their jurisdictions. Zonal Directorates process complaints against Group-B officers and also conduct preliminary verification and investigation of both Group-A and Group-B officers.

Designation	Headquarters	Jurisdiction CCIT (CCA) wise
ADG (VIg.), North	Delhi	Delhi, NWR, Lucknow and Kanpur
ADG (VIg.), South	Mumbai	Mumbai, Pune, Jaipur, Ahmedabad, Bhopal and Nagpur
ADG (VIg.), East	Kolkata	Kolkata, Bhubaneswar, Guwahati and Patna
ADG (VIg.), West	Chennai	Chennai, Bengaluru, Hyderabad and Kochi

FUNCTIONS OF DIRECTORATE OF HRD

• Transfer policy

• Pay Commission matters

• IRS Recruitment Rules

• Preparatory work for IRS DPCs.

• Coordination work

• CBDT Sports Committee

• Organizing and coordination in-service training programs for officers of the department

• Development of viable models of 'Training needs Analysis', 'Direct Trainer skills', 'Designs for Training' etc.

• Coordination with foreign institutions for training of officers through domestic sources.

• Developing Centres for Fiscal Policy (esp. taxation policy) in collaboration with foreign institutions.

• Organizing domestic training programmes in direct taxation and fiscals/ public policy.

• APAR Cell

• Policy matters related to APAR

• Custodian of APARs of Group A Officers

• Empanelment of eligible IRS officers to the post of Secretary, Addl/Joint Secretary

• Model Calendar for convening meetings of Departmental Promotion Committees (DPCs).

• Cadre Restructuring of the Income tax Department & related implementation issues

• Creation of new post and diversion of Posts

• Work relating to Committee for Reducing Service Litigation

• Inter Region transfers

• DPC related matters of Group B&C

• Pay fixation clarification and pay anomaly matters and related correspondence.

• Recruitment in 'Group C' staff in the Income tax Department.

• Deployment of staff nominated by surplus cell

• Recruitment Rules for Group A , Group B and Group C Non-IRS Cadres.

• EDP Cadre Management

• Deputation in India and Abroad.

• Processing for Empanelment as Joint Secretary/Addl.Secretary/Secretary for IRS officers.

• STS,NFU & NFSG matters

• Development of Management information Systems (MIS) and Performance Management System (PMS) for capturing individual performances.

• Development of Performance indicators for the organization, group and individual posts based on objective goal setting taking into consideration manpower and infrastructural constraints.

• Designing of a scientific appraisal system, and a scheme of performance measurement etc.

• Coordination of annual performance appraisals

• Designing of APAR formats

• Identifying and recommending welfare measure and providing counseling services on technical and personal matters.

• IPR.

• Civil List matters.

Functions of ADG (Exam and Official Language)
- Conducting Departmental Examinations for the post of Assistant Commissioner of Income Tax (Probationers) and other Gazetted and Non-Gazetted cadres of Income Tax Department and dealing with all matters relating to these exams.
- Coordination of work for identification and action against officers/officials who are either on unauthorized leave or are absconding in the Income tax organization.
- All work related to official language (0L) in the Income tax organization, including management of the official language cadre.

Source : Director (ITCC), CBDT

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B. work allocation among commissioners of income-tax, C.B.D.T

c. work allotted to Different sections