The Income Tax Department, also known as the IT Department or CBDT is a government agency responsible for the collection of Income Tax in India. This body is governed by the Department of Revenue under the Ministry of Finance. This guide by H&R Block India explains the functions, roles and responsibilities of the IT department. Before, you learn more about the IT department, you must know the brief history of Income Tax in India.
The system of Direct Taxation in India had existed since ancient times. The proof of it can be found in ancient manuscripts like Manu Smriti and Arthasastra. Kautilya’s Arthasastra was the first authoritative text on tax laws in India. However, The laws governing the imposition and collection started undergoing rapid changes after 1922. The tax laws have seen several amendments which comes into light of you compare the IT Act 1961 with the IT Act 1922.
The full form of CBDT is the Central Board of Direct Taxes. CBDT is commonly known as the Income Tax Department in India.
The Income Tax Department of India has various websites created for the purpose of offering a number of services to the public. These are:
Today, there are two separate government bodies in charge of direct and indirect taxes. But, earlier, there was just one body to handle both types of taxes. This body was created under the Central Board of Revenue Act, 1924 and was named the Central Board of Revenue. The body was split into two in 1964, as a result, CBDT and CBEC were formed to handle the assured if direct taxes and indirect taxes respectively.
The vision statement of the IT Department states, “To partner in the nation-building process through progressive tax policy, efficient and effective administration and improved voluntary compliance”.
The following Mission statement outlines the roadmap for the ITD to realise its vision:
The IT Department states its values as follows:
The CBDT (or the IT Department) is a statutory body which and functions under the Central Board of Revenue Act, 1963. The officials of the Board not only perform their official duties but also function as a Division of the Ministry and deal with matters linked to the imposition and collection of direct taxes.
The Income Tax department is lead by a Chairman and 6 other senior members:
|Principal Director General of Income Tax (Administration & TPS)||Ms Neena Kumar|
|Principal Director General of Income Tax (Systems)||Mr Subrata Kumar Dash|
|Principal Director General of Income Tax (HRD)||Mr Nilimesh Baruah|
|Principal Director General of Income Tax (Logistics)||Mr Aditya Vikram (Addl. Charge)|
|Principal Director General of Income Tax (Legal & Research)||Mr Surinderjit Singh|
|Principal Director General of Income Tax (Vigilance)/CVO||Ms Abha Anand Kishore|
|Director General of Income Tax (Intelligence & Criminal Investigation)||Mr Krishna Mohan Prasad|
|Chief Commissioner of Income Tax (Exemption)||Mr Shambhu Dutta Jha|
|Principal Director General of Income Tax (Training), NADT||Dr. P.S. Puniha|
|Director General of Income Tax (Risk Assessment)||Mr Virendra Singh|
|Director General of Income Tax (Investigation)||Mr Rakesh Mohan Garg|
|Pr. CCIT (Intl. Tax & TP)||Mr Akhilesh Ranjan|
|Principal CCIT – Andhra Pradesh & Telengana Region||Mr Shyama Prasad Choudhury|
|Principal CCIT – Bihar & Jharkhand Region||Mr Kailesh Chandra Ghumaria|
|Principal CCIT – Delhi Region||Mr Sushil Singh Rathore|
|Principal CCIT – Gujarat Region||Mr A.K. Jaiswal|
|Principal CCIT – Karnataka & Goa Region||Mr B.R. Balakrishnan|
|Principal CCIT – Kerala Region||Mr Pranab Kumar Dass (Addl. Charge)|
|Principal CCIT – MP &Chattisgarh Region||Mr P. K. Dash|
|Principal CCIT – Mumbai Region||Mr P. C. Mody|
|Principal CCIT – Nagpur Region||Dr. P.S. Puniha (Addl. Charge)|
|Principal CCIT – North East Region||Mr Lob Chander Joshi Ranee (Addl. Charge)|
|Principal CCIT – North West Region||Ms Madhu Mahajan|
|Principal CCIT – Odisha Region||Mr S.P. Choudhury (Addl. Charge)|
|Principal CCIT – Pune Region||Mr Vinodanandan Jha (Addl. Charge)|
|Principal CCIT – Rajasthan Region||Ms Meeta Nambiar|
|Principal CCIT – Tamil Nadu Region||Mr Sushil Kumar|
|Principal CCIT – Uttar Pradesh (East) Region||Mr Rajendra Prasad Srivastava|
|Principal CCIT – Uttar Pradesh (West) Region||Mr Abhay Tayal|
|Principal CCIT – West Bengal & Sikkim Region||Ms Seema Khurana Patra|
The IT department offers a long list of services which can be broadly classified into:
When an organisation provides services, it needs to ready to handle customers’ grievances resulting from faulty service. People using services offered by the IT Department may sometimes face problems like delay in transfer of files, harassment during a search, a survey or assessment proceedings, discourteous behaviour of officials, at the time of hearing etc. Therefore, the IT Department has made grievance redressal a major part of its public relations exercise.
The Department has an elaborate machinery for handling grievances through a hierarchy of Grievances Cells in its offices where ASK (Aayakar Seva Kendra) is not functional, as named below:
This grievance cell is originally responsible for handling public grievances directly received by it. It also supervises the other two grievance cells. Director (HQ) handles the day to day activities of this cell.
This grievance cell is originally responsible for handling the grievances related to jurisdictions of CITs, CITs (Central), DIT (Inv.). It sends two monthly reports to the Central Grievance cell regarding grievances received by it and out stationed Grievance cell.
These are located at different places, wherein the headquarters of CIT/CIT(Central)/DIT(Inv.) are located away from the headquarters of the Chief Commissioner/Director General of Income Tax. These Grievance Cells attend to public grievances, relating to assessees within the respective jurisdictions. They have to send a two-monthly report in the prescribed proforma, to the Regional Grievance Cell.
The Income Tax Department has set-up ASK at various offices to attend to the public’s grievances. It is a single window mechanism for the taxpayers to get their grievances resolved. ASK functions with the help of well-designed software which registers the grievances of taxpayers allots unique number and transfers the same to the respective sections for resolution and keeps track. The software is robust enough to deal with the grievances of the taxpayers in as much as now there is no need to keep manual registers for tracking the status of the grievances. The software gives details of grievances received and their redressal.
|Aaykar Sampark Kendra (ASK)||18001801961/1961|
|e-Filing of Income Tax Return||1800 103 0025|
|TDS Centralised Processing Centre (TRACES)||18001030344|
|Tax Return Preparer Scheme (TRP Scheme)||18001023738|
A. The simple way is to qualify the Graduate Examination conducted by SSC for appointment as an Inspector among other posts. On clearing of SSC, merit list is prepared depending on the choice of selected candidates. You may be appointed as an Inspector, if your name falls against your option successfully. Further, since ITO is appointed by way of promotion from the grade of Inspector after qualifying service of 8 years, you can be promoted as an ITO subject to the passing of departmental examination and availability of vacancies.
A. The CBDT is the apex body of the Income Tax Department which deals with matters related to the collection and levy of direct taxes. The chairman of CBDT is Sushil Chandra and will be serving in this position till May 2019.
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We hope that this guide gave you a good idea of the Income Tax Department or the Central Board of Direct Taxes. Keep reading our guides to learn everything important about Income Tax in India.