Pr. DGIT (Legal & Research)

Tax Surveys

About Us

A. About the Directorate

The Directorate of Research under DGIT (R) was created in the year 2001 as part of restructuring. The Directorate of Legal, headed by a DIT under DGIT (Administration), was created on 30th May, 2005. On 21st June, 2005, the Directorate of Legal was merged with the Directorate of Research under DGIT (R) and renamed as DGIT (Legal & Research). It was notified as an attached office in the year 2007.

Mandate of the Directorate:

  1. To receive SLP / Civil Appeal proposals and Caveat proposals.
  2. To refer the proposals to the Board and the Ministry of Law and Justice with specific recommendations.
  3. Vetting of draft SLP prepared by CIT / DIT.
  4. Coordination between field offices and the Ministry of Law & Justice / Central Agency Section (CAS).
  5. Computerization of the database of SLPs in LRTS.
  6. To set up and operate the National Judicial Reference System (NJRS).
  7. To formulate the Departmental view on contentious legal issues through CTC.

B. Work Distribution amongst DsIT

The Directorate is headed by the DGIT (L&R). Two DsITs, each assisted by one Additional / Joint DIT, process proposals for filing SLPs. DIT (L&R)-I is in charge of the North Zone and East Zone, and all proposals received from these charges are processed by Addl. DIT-I and placed before DGIT (L&R) through DIT (L&R)-I.

In addition, DIT (L&R)-I is overall in charge of the Supreme Court Cell, headed by a Joint DIT (SCC), a unit created in October 2013 to coordinate with the Ministry of Law & Justice for expeditious filing of SLPs. There is one DDIT (SCC) exclusively for the Supreme Court Cell. DIT (L&R)-I is also in charge of Administration.

DIT (L&R)-II is in charge of the West Zone and South Zone, and all proposals received from these charges are processed by Addl. DIT-II and placed before DGIT (L&R) through DIT (L&R)-II. She is overall in charge of the National Judicial Reference System (NJRS), headed by one Addl. DIT, and the Research Wing headed by one Addl. DIT (CTC). The Directorate is supported by 7 Income Tax Officers and 8 Inspectors.