Central Board of Direct Taxes

Functions and Organization

A statutory body operating under the Central Board of Revenue Act of 1963 is the Central Board of Direct Taxes. Ex-officio Board members serve as a division of the Ministry that deals with issues pertaining to the imposition and collection of direct taxes.

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Background History of C.B.D.T.

The Central Board of Revenue Act, passed in 1924, established the Central Board of Revenue as the Department's highest authority and the entity in responsibility of tax administration. The Board initially handled both direct and indirect taxes. With effect from 1.1.1964, the Central Board of Direct Taxes and Central Board of Excise and Customs were established as a result of the tax administration becoming too complex for one Board to manage. This division resulted from the creation of two Boards under Section 3 of the Central Board of Revenue Act of 1963.

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CBDT's composition and purposes

The following six individuals make up the Central Board of Direct Taxes:-

(a) Chairman

(b) Member (Income Tax & Revenue)

(c) Member (Legislation)

(d) Member (Admn.)

(e) Member (investigation)

(f) Member (TPS & system)

(g) Member (Audit & Judicial)

Allocation of Work

Cases or Classes of Cases that the Board Will Consider Collectively

(a) Policy on the execution of the Board's and the Union Government's statutory duties under the different laws pertaining to direct taxes.

(b) General Guidelines for:-

    (i) The planning of the organisation and set-up of the Income-tax Department.

    (ii) The Board's work methods and processes.

    (iii) Measures to deal with assessments, collect taxes, and stop and catch tax avoidance and evasion.

    (iv) The hiring process, training, and any other issues pertaining to the employment status and future career opportunities of the Income-tax Department's staff.

(c) Setting objectives and establishing priorities for handling assessments, collecting taxes, and taking care of other associated issues.

(b) Write off tax claims that total more than Rs. 25 lakhs each instance.

(e) Guidelines for awarding prizes and appreciation certificates.

(f) Any other item that the Chairman or any Board Member may refer for the Board's collective consideration with the Chairman's consent.

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