Work allocation, C.B.D.T

(1) Classifications of Cases that the Chairman of the Central Board of Direct Taxes Must Consider

  (a) Administration planning.

  (b) Officers in the cadre of the Chief Commissioner of Income-Tax and Commissioner of Income-Tax are transferred and posted.

  (c) Every issue involving training abroad.

  (d)Projects associated with the Inspection Division and Grievance Cell.

  (e) Every issue involving tax law and legislation pertaining to direct taxes that a member refers to the chairman (Legislation).

  (f) All issues involving the Parliament's Consultative Committee and Central and Regional Direct Tax Advisory Committees.

  (g) Any other subject that the Chairman or any other Board Member may deem appropriate to recommend to the Chairman.

  (h) Overseeing and coordinating the activity of the Board.

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(2) Cases or Classes of Cases that a Member Must Consider (Income-tax & Revenue)

   (a) Aside from topics that have been explicitly assigned to the Chairman or another Member, all matters pertaining to the Income-tax Act, Super Profit-tax Act, Companies Profit (Sur-tax Act), and Hotel Receipts Tax Act are included in this category.

   (b) All issues pertaining to the Compulsory Deposit Act of 1974 and the Interest Tax Act of 1974.

   (c) All issues pertaining to the revenue budget, including the distribution of revenue budgetary objectives among the nation's chief commissioners of income tax.

   (d) Sections 179, 281, 281B, 289, Second Schedule, and Third Schedule of the Income-tax Act, 1961, which are all included in Chapter XVII of the Income Tax.

   (e) Control and supervision of Pr. CCIT's (Exemptions) activity as well as any Exemption-related policy issues (Sections 10, 11, 12 & 13).

(3) Cases or Classes of Cases that a Member Must Consider (Legislation)

    (a) All of the work related to the Direct Taxes Administration reports from various commissions and committees.

    (b) All issues of tax law and policy pertaining to direct taxes, the Prohibition of Benami Property Transactions Act, 1988, and/or the Benami Transactions (Prohibition) Act, 1988.

    (c) Monitoring tax evasion techniques and recommending legislative corrective action.

(4) Cases or Classes of Cases that a Member must consider (TPS & System)

    (a) Every issue involving taxpayer services.

    (b) Every issue pertaining to the Wealth Tax Act, Expenditure Tax Act, Estate Duty Act, and Gift Tax Act, with the exception of issues pertaining to the investigation and prevention of tax evasion.

    (c) Everything covered by Chapter XXA and Chapter XXC of the Income-tax Act of 1961.

    (d) Coordination of all general Board work.

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