The Central Board of Direct Taxes is a statutory authority constituted under the Central Board of Revenue Act, 1963. The officers 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.
The Central Board of Revenue as the apex body of the Department, was entrusted with the task of administration of taxes. It 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. Subsequently, 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.
The Central Board of Direct Taxes consists of a Chairman and following six Members:
Chairman
Member (Income Tax)
Member (Legislation)
Member (Administration)
Member (Audit & Judicial)
Member (Tax Payer Services & Revenue)
Member (Systems & Faceless Assessment Scheme)
| Position | Zonal Charge |
|---|---|
| Chairman | Coordination and overall supervision of Board's Work. The Chairman also supervises the work of Investigation. |
| Member (Income Tax) | Supervision over Pr. CCIT (Exemptions), In-charge of Karnataka & Goa, Andhra Pradesh & Telangana. |
| Member (Legislation) | Supervision over TPL, FT&TR, Pr.CCIT(Intl. Taxn.). In-charge of North Zone {Delhi, UP (East), UP (West)}, Uttarakhand and NWR. |
| Member (Administration) | Supervision over Pr. DGIT (HRD), Pr.DGIT (Training) & DGIT (Vigilance). In-charge of West Zone (Mumbai, Pune & Nagpur). |
| Member (Audit & Judicial) | Supervision over DGIT (L&R). In-charge of Central Zone (Rajasthan, Gujarat, Madhya Pradesh & Chhatisgarh). |
| Member (Tax Payer Services & Revenue) | Supervision over Pr. DGIT (Admn.& TPS). In-charge of East Zone (West Bengal & Sikkim, Bihar & Jharkhand, Odisha & NER) |
| Member (Systems & Faceless Assessment Scheme) | Supervision over DGsIT (Systems) and Faceless Schemes In-charge of Kerala and Tamil Nadu |
A. Allocation of Work
I. 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.
II. 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.
9. 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.
10. Processing of complaints regarding evasion of tax.
11. 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.
12. All technical and administrative matters relating to provisions of sections 147 to 153 (both inclusive) of the Income-tax Act, 1961.
13. Searches, seizures and reward to informants.
14. Survey.
15. Voluntary disclosures.
16. Matters relating to the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976.
17. Work connected with High Denomination Bank Notes (Demonetizations) Act, 1978.
18. Supervision and control over the work of all DGIT (Investigation), all Chief Commissioners of Income Tax (Central) and DGIT (I&CI).
19. All matters relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
20. 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.
21. Verification of Global Entry Program (GEP) applications.
III. Cases or classes of cases, which shall be considered by Member (Income-tax)
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 Pr. 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 [Section 10, 11, 12 & 13].
IV. 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.
4. Supervision over TPL, FT&TR, DGIT(Systems) and Pr.CCIT(International Taxation).
V. Cases or classes of cases, which shall be considered by Member (TPS & Revenue)
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. & TPS).
7. Supervision and control over the work of Chief Engineers (Valuation Cell).
8. All matters relating to widening of tax base.
9. All matters relating to expenditure budget.
10. Office and residential accommodation for the Income-tax Department.
11. Office equipments.
VI. 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 implementation of official language policy.
5. Supervision & control over work of Pr. DGIT (HRD), Pr. DGIT (Trg.), Pr. DGIT (Vig.), Faceless Scheme(s).
6. Vigilance, Disciplinary proceedings and complaints against all officers and members of staff (both gazetted and non-gazetted).
VII. 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).
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
1. CIT (Audit & Judicial)
1. All files related to Audit & Judicial.
2. Chairman of the Circular group
2. 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. Maintaining liaison with outside agencies.
8. Matters relating to Data Base Cell (DBC).
9. Work related to the Information Security as the Chief Information Security Officer of the Income Tax Department.
10. Work related to e-SamiKsha, PRAGATI Portal.
11. Any other work assigned by Chairman and other higher authorities.
Work allocated to Director (Headquarters)
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.
Work allocated to Director (Ad. VIII/DT)
1. Issuance of sanction order in the capacity of 'Sanction Communicating Authority' in respect of various Infrastructure Projects.
3. 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.
4. CIT (Inv.)
1. Divisions-I, II, VI and Data Analysis Cell (DAC) working under Chairman, CBDT will report through Commissioner (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.
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.
11. Matters relating to Common Reporting Standard (CRS)/ Foreign Account Tax Compliance Act (FATCA) information received under Automatic Exchange of Information (AEOI) and dissemination of the same to DGsIT(Inv.).
12. Matters relating to Foreign Asset Investigation Units (FAIUs).
13. Matters relating to co-operation with OECD Task Force on Tax Crimes and other similar bodies dealing tax Crimes.
14. Matters relating to co-ordination with the Election Commission of India, including monitoring of election related expenditure, political funding and contribution reports of political parties.
5. CIT (OSD)(Inv.)
1. Divisions-III, IV and V working under Member (Inv.), CBDT will report through CIT(OSD)(Inv.).
2. All matters relating to rewards for Officers and Informants.
3. Monitoring of Internal Action Plan of DsGIT (Inv.), CCsIT (Central) and DGIT(I&CI).
4. All matters relating to Survey operations under Income Tax Act.
5. All matters relating to Central Charges.
6. All matter relating to the Interim Boards for Settlement (IBsS).
7. All performance Audit-Co-ordination with Field and C & AG.
8. All matters relating to exchange of information with FIU-IND, stock and commodities regulators, market intermediaries, etc. and related coordination.
9. All matters relating to tax evasion petitions (TEPs)/Complaints including from VIPs and monitoring action thereon.
10. All matters relating to PEPs (Politically Exposed Persons), VHNIs (Very High Net-Worth Individuals) and HNIs (High Net-worth Individuals).
11. All matters relating to FATF.
12. All matters relating to Penalties, Prosecution and Compounding under Direct Tax laws.
13. All matters relating to DGIT(I&CI).
14. All matters relating to investigation in Virtual Digital Assets/Cryptocurrency cases.
15. All matters related to Joint International Tax Shelter Information Centre(JITSIC) (DLG).
16. Orders u/s. 119 of the Income Tax Act, 1961 relating to above.
17. Complaints/representations, Parliament Questions, PAC, Consultative/Advisory Committee work relating to the above.
18. All policy matter related to CRIU/VRU functionality.
Note: Any other work as allocated/assigned by Member (lnv.), CBDT from time to time.
6. CIT (IT&CT)
1. All sections working under Member (TPS) 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.
7. 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).
8. 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. Presently, the Media Cell is headed by an officer of the rank of Principal Commissioner of Income Tax.
Functions of Media Cell
(i) The Media Cell handles all matters including dealing with the media on issues pertaining to CBDT (print, electronic & digital etc.).
(ii) It is the nodal point for dissemination of information relating to Direct Taxes and of public value to the media.
(iii) It seeks information from the divisions/desks in CBDT, attached offices and field formations of CBDT for responding to queries raised in the media.
(iv) It acts as the office of the Spokesperson, CBDT, and organizes media interactions/briefings of senior functionaries of CBDT, besides maintaining a record of the same.
(v) It closely coordinates with the Media Coordinator of Finance Ministry.
(vi) It conveys the factual/official position on action taken by the Department against individuals/institutions reported in the media, as appropriate.
(vii) It gives periodic feedback about public opinion expressed through the media.
(viii) It acts as resource centre for keeping record of information, both paper and electronic, appearing in the media.
(ix) It looks after the work of social media, at present, through the X (formerly 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 X (formerly Twitter) handle @IncomeTaxIndia. The Media Cell also responds on a regular basis to Posts/Tweets including grievances received from the public as part of Online Response Management and Online Reputation Management of CBDT/ITD.
(x) It also monitors the activity of the X (formerly Twitter) handles of respective Principal CCIT regions & NADT to ensure compliance with the SOP laid down for the regional handles and co-ordinates with them to ensure wider dissemination of information relating to Direct Taxes and initiatives of the Finance Ministry.
(xi) Handles any other work assigned by Chairman, CBDT and other higher authorities.
C. Work Allotted to Different Sections
1. Ad. VI Section
I. The following matters relating to IRS (Group 'A') Officers of the Income Tax Department :
1. Pay-Next Below Rule.
2. Technical Resignation.
3. DPCs for promotion to the grade of ACIT, JCIT, ClT, PCIT, CCIT and Pr.CCIT.
4. Transfers / Postings of IRS (Group 'A') officers.
5. Recruitment of IRS (IT) (Group 'A')
6. All India Inter-se-seniority of ITOs and Inter charge transfer of ITOs.
7. Parliament Questions pertaining to the subjects being dealt with in the Ad.VI Section.
8. Report and Returns pertaining to the subjects being dealt in the Ad.VI Section.
2. 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
3. AD. VII SECTION
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.
4. Ad. VIII (DT) Section
I. Issuance of sanction order in the capacity of 'Sanction Communicating Authority' in respect of various Infrastructure Projects.
5. Ad. IX Section
Functions
| Sl. No. | Subject |
|---|---|
| 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. |
6. Vigilance & Litigation Section
Vigilance & Litigation-I
i. Issuance of office memorandums/orders in Disciplinary Proceedings pertaining to vigilance matters in respect of Gazetted and retired Non-gazetted officials of the Income-tax Department.
ii. Related appeals and petitions in the above-mentioned cases.
iii. Complaints pertaining to vigilance in respect of Gazetted employees of the Income-tax Department.
iv. Coordination of work with Chief Vigilance Officer (CBDT) i.e DGIT(Vigilance).
v. Grant of vigilance clearance of various officers (Group 'A' IRS) retiring on superannuation as well as on other matters, if so required.
vi. Processing of any suggestion of vigilance matters from the field formation or otherwise.
vii. Suits/Court cases and legal matters in various benches of the Central Administrative Tribunal, High Courts and Supreme Court of India regarding Vigilance matters.
viii. To monitor the matters coming in the Courts/Central Administrative Tribunal and assisting/briefing Government Counsel/Central Agency in the above specified vigilance litigation cases.
ix. Engagement of Special Counsels/Standing Counsels/ Additional Standing Counsels/ Senior Standing Counsels in various Vigilance litigation matters.
x. Consultation with UPSC, Ministry of Law including Central Agency Section and other Ministries/ Departments in respect of Vigilance matters.
xi. 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 Matters.
xii. References from the Member of Parliament/VIPs/Ministers and Parliament Questions pertaining to above subjects.
xiii. Monitoring of reports in the above subject matter.
Vigilance & Litigation Section-II
1. Coordination of Service litigation matters pending in various courts including the Supreme Court, High Court and several Benches of the Central Administrative Tribunal.
2. Engagement of Standing Counsels/Additional Standing Counsel/Senior Standing Counsels/ASG and stakeholders in various service litigation matters.
3. Consultation with the Ministry of Law and other Ministries & their Divisions or Central Agency Section in respect of service litigation matters.
4. Monitoring of Reports and periodical statements in respect of service litigation matters.
7. ITA-I 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 section 5(2),9 and 9A.
3. Chapter III i.e. Income which do not form part of total income and other exemptions under section 10, 11, 12 & 13 [Excluding section 10(4 B), 10(4E), 10(4F), 10(4G), 10(6A), 10(6B), 10(6BB), 10(6C), 10(6D), 10(8), 10(9), 10(15), 10(15A), 10(48)]
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 section 92, 93 & 94A & other section of Chapter-X of the Act which relates to international taxation, transfer pricing, advance pricing agreements).
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.
8. ITA-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 except Section 44B, 44BBA, 44C,44D and 44DA.
2. Chapter VI except set off and carry forward of loss.
3. Chapter XII i.e. Determination of tax in certain special cases (Section 111A, 112 and 112 A).
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 Schedule 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, relating to above subjects of the Income Tax Act, 1961.
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.
9. I.T. (Judicial) Section
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 Direct Tax 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.
10. 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, 194E, 194LC, 194LD,196A, 196C, 196D, 228A & 230) 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.
11. Income Tax Coordination Section (ITCC)
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 follows 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, 281 B 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) for NER and West Bengal & Sikkim Regions.
12. Wealth-Tax and Other Taxes
1. All matter and references relating to Wealth-tax and Expenditure tax 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. All matters and references relating to Estate Duty/ Gift-tax Acts but excluding:-
(a) All matters and references relating to agreement with other countries, avoidance of double taxation in respect of Estate Duty/ Gift-Tax.
(b) All matters relating to Tax-Planning and Legislation and issue of instruction relating to the new legislation in respect of Estate Duty/ Gift Tax Acts.
(c) All matters relating to penalties under Estate Duty/ Gift-Tax Acts.
(d) All matter relating to tax evasion under these Acts (ED & GT) including complaints/ tax evasion petitions.
3. Chapter XXA of Income-tax Act, 1961, Acquisition of immovable properties.
4. Chapter XXC of Income-tax Act, 1961, Pre-emptive purchase of Immovable properties .
5. All Court cases pertaining to Chapter XXC/ XXA of Income Tax Act, 1961.
6. Parliament Questions, PAC work, Consultative and Advisory Committee work relating to the above.
7. All non-statutory work relating to Securities Transaction Tax (STT).
8. Chapter VI - only set-of and carry forward of loss.
9. Chapter XIX viz. Refund
10. Orders u / s l l 9(2)(b) relating to the above subjects.
11. Zonal matters relating to Odisha, Bihar & Jharkhand Zonal Charges and Directorate of Income Tax(Admn. & TPS)
12. Grievances relating to Start-Up Cell.
TAX POLICY AND LEGISLATION SECTION
13. TPL- I
1. Basis of charge (Chapter 11)
2. Incomes which do not from part of total income (Chapter III)
3. Taxation of non-residents and NRIs
4. Double taxation relief (Chapter IX)
5. Special provisions relating to avoidance of tax (Chapter X)
6. General Anti Avoidance Rule (Chapter X-A)
7. Determination of tax in certain special cases (Chapter XII)
8. Special provisions relating to certain incomes of non-residents (Chapter XII -A)
9. Special provision relating to tax on distributed profits of domestic companies (Chapter XII-D)
10. Special Provisions relating to tax on distributed income tax of domestic company for buy-back of shares (Chapter XII-DA)
11. Special provisions relating to tax on distributed income (Chapter XII -E)
12. Special provisions relating lo tax on distribution income by securitiation trusts (Chapter XII-EA)
13. Special provisions relating to tax on accreted income of certain trusts and institutions (Chapter XII-EB)
14. Special provisions relating to lax on income received from venture capital companies and venture capital funds (Chapter XII-F)
15. Special provisions relating to business trusts (Chapter XII-FA)
16. Special provisions relating to tax on income of investment funds and income received from such funds (Chapter XII-FB)
14. TPL- II
1. Income from Salaries
2. Capital gains
3. Income from other sources
4. Heads of Income
5. Deductions to be made in computing total income (Chapter VIA)
6. Incomes forming part of total income on which no income-tax is payable (Chapter VII)
7. Rebates and reliefs (Chapter VIII)
8. Incentives in relation to SEZ/STP etc.
9. Special provisions relating to cetiain companies (Chapter XII -B)
10. Special provisions relating to ce11ain limited liability partnerships (Chapter Xll-BA)
11. Special provisions re lating to conversion of India branch of a foreign bank into a subsidiary company (Chapter XII-BB)
12. Special provisions relating to foreign company said to be resident in India (Chapter XII-BC)
13. All legislative matters relating to the Bcnami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transactions Act, 1988
14. Proposals for new tax concessions
15. Any other subject which is not specifically allotted to any other director in the TPL division.
15. TPL- III
1. Profits and gains of business or profession
2. Income of other persons, included in assessee's total income (Chapter V)
3. Aggregation of income and set off or carry forward of loss (Chapter VI)
4. Tonnage Tax (Chapter XII-G)
5. Special provisions applicable to firms (Chapter XVI)
6. Deduction & Collection of Tax at Source [Chapter XVII(B)&(BB)]
7. All legislative matters relating to Wealth Tax Act, 1957
16. TPL- IV
1. Income from House Property
2. Income tax Authorities (Chapter XIII)
3. Procedure for assessment (Chapter XIV)
4. Special Provision for Avoiding Repetitive Appeals (Chapter XIV-A)
5. Special Procedure for Assessment of Search Cases (chapter XIV-B)
6. Liability in special cases (Chapter XV)
7. Relief respecting tax on dividends in certain cases (Chapter XVIII)
8. Refunds (Chapter XIX)
9. Settlement of cases (Chapter XIX-A)
10. Dispute resolution committee in certain cases (Chapter XIX-AA)
11. Advance rulings (Chapter XIX-B)
12. Appeals & revision (Chapter XX)
13. Acquisition of Immovable Properties in certain cases of Transfer to counteract evasion of tax (Chapter XX-A)
14. Requirement as to mode of Acceptance, Payment or Repayment in certain cases to counteract evasion of Tax (Chapter XX-B)
15. Purchase by Central Government of Immovable Properties in Certain cases of Transfer (Chapter XX-C)
16. Penalties and Prosecutions (Chapter XXI and XXlI)
17. Miscellaneous (Chapter XXlll)
18. All legislative matters relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
INVESTIGATION SECTION
17. Deputy Secretary/Director (Investigation-I)
I.T. (Investigation- I) Section O/o Commissioner (Inv.)
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 not specifically allotted to Investigation-II to V.
5. Orders u/s 119 of the Income Tax Act, 1961 relating to above.
6. Complaints/representations, Parliament Questions, PAC, Consultative/Advisory Committee work relating to the above.
7. Nodal for matters relating to communication under Mutual Legal Assistance Treaties (MLAT)/Letter Rogatory (LR) and Interpol Requests.
8. Matters related to antecedent verifications related to RBI, MHA.
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.
18. Deputy Secretary/Director(Investigation-II)
I.T. (Investigation- II) -O/o Commissioner (Inv.)
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 ITBA/Insight, Cyber Forensic Labs and related software/tools/issues including emerging technologies like VDAs, AI, Block Chain Technologies, Dark net, etc.
7. Inter-Branch and Inter-Division coordination within the CBDT.
8. Sharing of information with LEAs (CBI, RBI, SEBI, DRI/CBIC, FIU-IND, Delhi Police, ED and SFIO) through Nodal mechanism
9. Inter-departmental coordination with various agencies (Central, State or Non-government) on investigation related matters.
10. Orders u/s. 119 of the Income Tax Act, 1961 relating to above.
11. Complaints/representations, Parliament Questions, PAC, Consultative/Advisory Committee work relating to the above.
12. Verification of Global Entry Program (GEP) applications.
19. I.T. (INV. III) Section
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 DGsIT (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 DGsIT (Inv.) and CCsIT (Central).
6. Matters relating to survey operations under Direct Tax laws.
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. All technical and administrative matters relating to provisions of sections 147 to 153 (both inclusive) of the Income-tax Act, 1961.
10. Matters relating to the Interim Board for Settlement (IBsS).
11. Coordination for exchange of best practices and standards amongst the Investigation and Central Charges and from other Agencies.
12. Instructions regarding uploading of information on the CRIU/VRU functionality on the Insight Portal for the implementation of Risk Management Strategy (RMS) Rules.
20. Addl. CIT/JCIT(OSD)(Investigation-VI)
I.T. (Investigation- VI) -O/o Commissioner (Inv.)
1. All matters relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015).
2. Matters relating to investigation into foreign assets cases.
3. Matters relating to formulation and analysis of risk determination rules for dissemination of information received under CRS-AEOI and FATCA to the field formations.
4. Coordination with CAFRAC committee for finalization of risk rules
5. Matters relating to the Standard Operating Procedure for investigation in CRS/FATCA Cases and any revision/ update on the same.
6. Matters relating to dissemination of information and cases pertaining to CRS/FATCA to investigation directorates, in coordination with Systems Directorate.
7. Coordination with Organization for Economic Cooperation and Development [OECD] on matters pertaining to Task Force on Tax Crimes [TFTC].
8. Coordination and participation with the International Cooperation (IC) Division, DOPT on matters relating to G20 Anti-Corruption Working Group (ACWG), BRICS, ACWG.
9. Representation of CBDT in matters related with United Nations Convention Against Corruption (UNCAC) as law enforcement agency.
10. Matters relating to inputs on Capacity Building in IPEF (Indo-Pacific Economic Framework)- Pillar IV (Fair Economy).
11. Complaints/representations, Parliament Questions, Consultative / Advisory Committee work relating to the above.
21. Addl. CIT/JCIT(OSD)(Data Analysis Cell)
Data Analysis Cell (DAC) - O/o Commissioner (Inv.)
1. Coordination with the Election Commission of India (ECI) for all Electoral Matters.
2. Coordination with field Investigation Directorates and the ECI on matters pertaining to Affidavit Verification Reports (AVRs) of contesting candidates of Parliamentary and State Legislative Assemblies Elections.
3. Handling complaint matters related with Politically Exposed Persons (PEPs) cases received from the ECI and furnishing of status of action in these matters.
4. Handling Complaint matters received in CBDT directly or from other sources, in respect of falsification of assets'/ liabilities' details declared by the candidates in their election affidavits, in coordination with field formations of CBDT
5. Handling matters of violation of provisions of Income-tax Act by the Political Parties (including Registered Un-recognised Political Parties (RUPP)), including non-filing/late filing of Contribution Reports (CRs) before the ECI.
6. Coordination with Nodal Officers in every state during MCC and compilation of data.
7. Election Expenditure Monitoring (EEM) coordination with field Directorates.
8. Coordination with FIU in respect of STRs/CTRs related to elections/political parties and also giving policy inputs to frame the relevant risk rules.
9. All policy matters and all parliamentary questions related to the above.
10. Undertake data analytics of the available data, both of internal and external origin.
11. Identification of tax evasion patterns on the basis of data analytics.
12. Development of risk parameters to curb tax evasion.
13. Undertake research work and studies to monitor tax evasion and measures to curb tax evasion.
14. Scoping and identification of digital integration friendly data, available with other entities, which may be relevant for Income Tax Investigation and associated procedures.
15. Devising specialized plans for outreach and sensitization of the vulnerable geographies/classes of persons.
16. Sharing of research work with Investigation Directorate or other relevant division for the necessary action.
22. I.T. (INV.V) Section
1. All matters relating to administration of penalties under Chapter XXI of the Income Tax Act, 1961 and corresponding penalties under other direct tax laws.
2. All matters relating to prosecution and compounding under Direct Tax laws.
3. All matters relating to DGIT (I&Cl) including SFT Compliance, e-Verification scheme, 2021, AIR/AIS and information received through FT&TR Division under automatic exchange of information.
4. Monitoring of DO letter, working and internal action plan of DGIT (I&CI) and issues arising out of the same.
5. All matters related to investigation in Cryptocurrency/Virtual Digital Assets.
6. All matters related to Joint International Tax Shelter Information Centre (JITSIC) to combat cross-border tax avoidance pertaining to coordination of SPOC for DLG.
7. All matters relating to security of Direct Tax establishments, including CBDT, its attached Directorates and subordinate offices.
8. All matters relating to establishment of armed units, procurement of arms & ammunition, management of armory and related issues.
9. All matters relating to establishment of marine/air-borne units for the purpose of counter intelligence and special operations.
10. Orders u/s. 119 of the Income Tax Act, 1961 relating to above.
11. All complaints/representations, Parliament Questions, PAC, consultative/ Advisory Committee work relating to the above.
Note: Any other work as reallocated/allocated/assigned by Member (lnv.), CBDT to any Division from time to time.
22. I.T. (INV.VI) Section
1. Matters relating to Common Reporting Standard (CRS) information received under Automatic Exchange of Information (AEOI), after dissemination of the same to DGsIT(Inv.).
2. Matters relating to Foreign Asset Investigation Units (FAIUs)
3. Matters relating co-operation with OECD Task Force on Tax Crimes (TFTC) and other similar bodies dealing tax Crimes.
23. Election Cell, CBDT O/o CIT (Inv.)
1. Matters relating to co-ordination with the Election Commission of India, including monitoring of election related expenditure, political funding and contribution reports of political parties.
24. 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.
25. The work profile of the DT-Pers Section is as follows
i. Secretariat assistance for 56(j) cases and its court cases.
ii. Examination of administrative complaints against Group 'A' officers of Income-Tax Department.
iii. Verification of fake caste certificates and character & antecedents of IRS (IT) officers/probationers for the year 2019 onwards and court cases emanated out of these issues.
iv. Furnish report requisitioned by AD.VI & AD.VI(A) at the time of administrative/vigilance clearance for the purpose of promotion, VRS or resignation & deputation.
v. Examination of cases under Rule 9 of CCS (Pension) Rules in respect of retired officers of Income-Tax Department referred by Pr.CCIT/CCA.
vi. Examination of proposals for extension of ad-hoc appointment in respect of Group 'B ' Gazetted officers.
vii. Service matters of Group 'B' gazette officers referred by Pr. CCITs/CCAs where clarification on policy/guidelines is required.
viii. Examination of proposals for additional remuneration under FR 49 and proposals for payment of interest on delayed payment of gratuity cases in respect of IRS (IT) & Group 'B' gazetted officers.
ix. I-card/validation slip and parking label of IRS (IT) officers
26. 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:
27. FT&TR-I
Director(FT&TR-I)
1. All matters 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 Caribbean Islands and
b. Europe
2. All matters relating to Mutual Agreement Procedure except those relating to Transfer pricing issues, in respect of countries in Europe and North America (including Caribbean Islands);
3. Matters relating to section 115A, 115AB, 115AC, 115BBA, 195;
4. All matters relating to sections 194E; 194LC; 194LD; 196A; 196C; and 196D of the Income-tax Act, 1961(the 'Act')
5. Coordination with OECD in work related to Working Party 1 (including BEPS work taken by WP-1) and Task Force on Digital Economy.
6. Coordination with OECD in work related to Global Forum on Tax Treaties;
7. All matters related to Tax Administrative Reforms Committee;
8. Providing inputs on policy issues related to above;
9. Cairn Arbitration case;
10. Vedanta Arbitration case;
11. Any other work assigned by the Joint Secretary (FT&TR-I)
Director(FT&TR-III)
1. General Coordination on matters related to Exchange of Information and Administrative Assistance in Tax Matters and matters related to Central Direct Taxes Advisory Committee.
2. All matters related to Exchange of Information and Administrative Assistance in Tax Matters under DTAA/TIEA/ Multilateral Convention with countries/jurisdictions having names in Europe and North America (including Caribbean Islands).
3. All matters relating to sections 94A and 230 of the Income-tax Act, 1961.
4. All matters relating to Inter-Governmental Agreement (IGA) with the USA under Foreign Account Tax Compliance Act (FATCA) and Automatic Exchange of Information (AEOI) under Common Reporting Standards (CRS) (including at Global Forum on Transparency and Exchange of Information for Tax Purposes) including the Common Transmission System (CTS).
5. All matters related to Coordinating Body under Multilateral Convention for Mutual Administrative Assistance in Tax Matters.
6. All matters related to Working Party 10 (Exchange of Information and Tax Compliance) of OCED.
7. All matters related to Joint International Task Force on Shared Intelligence and Collaboration (JITSIC).
8. All matters related to BEPS Action 2 (Hybrids) and Action 12 (Mandatory Disclosure Regimes).
9. Coordination with OECD including Committee on Fiscal Affairs (CFA) and Working Party 11 (Aggressive Tax Planning) and the G20 Inclusive Framework on BEPS.
10. All matters related to BEPS Action 3 (CFC) and Action 4 (Interest Deduction).
11. All matters related to engagement with the European Union.
12. All matters relating to Black Money and Special Investigation Team (SIT) handled in FT&TR Division.
13. Matters related to General Administration in the FT&TR-III division.
14. All matters related to Vodafone international arbitration case including related proceedings before the domestic Courts.
15. Parliamentary matters and RTI related to above.
16. Providing inputs on policy issues related to above.
17. Any other work assigned by Joint Secretary (FT&TR-I).
Deputy Secretary,APA (FT&TR)
1. All Bilateral APA matters pertaining to Treaty partner countries/jurisdictions in North America and Europe.
2. Unilateral APA cases with names starting with alphabets 'A' to 'K' or starting with non-alphabets.
3. Transfer Pricing Mutual Agreement Procedure (MAP) matters pertaining to Treaty partner counties/Jurisdictions in North America and Europe.
4. All technical and procedural matters, including policy inputs, pertaining to transfer pricing provision including regarding the APA Programme and Safe Harbour Rule.
5. Matters pertaining to Action Point 5,8,9,10,13, and 14, of the OECD-G20 BEPS Project.
6. Matters pertaining to the FTA MAP Forum and of the working party 6 of the OECD. In addition, inputs for Working Party 2, FTA Projects, and Forum on Harmful Tax Practices (FHTP) are to be provided if requested by the Divisions concerned. Matters pertaining to country by country reporting standard.
7. Parliament Questions or other parliament related work.
8. Any other matter relating to foreign tax that may be assigned by JS(FT&TR-I).
9. 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 JS (FT&TR-I), in consultation with JS (FT&TR-II).
10. Any other matters relating to foreign tax that may be assigned by Member, CBDT [in charge FT&TR division].
28. Director-FT&TR-II
1. All matters relating to Double Taxation Avoidance Agreement (DTAA) with countries in Asia (excluding Japan)
2. All matters relating to Mutual Agreement Procedure and Advance Pricing Agreement in respect of countries mentioned in S.No.1
3. All tax matters (including capacity building) related to SAARC
4. All matters relating to foreign training
5. Coordination with OECD on issues relating to Global Relations and Training
6. All matters relating to Dispute Resolution Panels
7. Coordination with OECD on issues relating to Working Party 2
8. Processing of Unilateral APAs (L to Z) or as may be rationalized by Director (FT&TR-II) for workload management.
9. Matters related to platform on Collaboration of Tax
10. All matters relating to Sections 10(15), 44B, 44BB, 44BBA, 44BBB of the Income Tax Act, 1961
11. Processing applications for notification under section 10(23FE) of the Income Tax Act, 1961 received from Sovereign Wealth Funds/Pension Funds of Countries.
12. All administrative matters relating to ITOUs.
13. All tax matters (including capacity building) relating to United Nations, G-24, ADB (Asia Pacific Tax Hub).
14. Matters relating to MLI Coordination & Conference of the parties to the MLI.
15. All matters relating to Sections 44C, 44D, 44DDA, 44G, 44H of the Income-tax Act, 1961.
16. Providing inputs on policy issues relating to the above
17. Any other matter relating to foreign tax that may be assigned by JS (FT&TR-II).
Director (FT&TR-IV)
18. All matters relating to :-
i. DTAA with countries -
a. in Africa; and
b. Australia, New Zealand and Pacific Islands
ii. Agreement for Exchange of Information and Assistance in Collection of Taxes (AEI & ACT) with countries in South America, Asia, Australia, Pacific Islands and Africa.
19. All matters relating to Mutual Agreement Procedure (MAP) in respect of countries in the geographical jurisdiction assigned to Director (FT&TR-IV)
20. All matters relating to Exchange of Information in respect of countries in South America, Australia, New Zealand, Pacific Islands, Asia & Africa.
21. Coordination with OECD on issues relating to Tax and Development and Tax Inspectors without Border (TIWB).
22. Capacity Building -
i. Through bilateral & multilateral arrangements (excluding UN & SAARC)
ii. Coordination of training on international taxation, transfer pricing and exchange of information with NADT & RTIs.
23. All matters relating to Global Forum on Transparency and Exchange of Information for Tax Purposes [the Global Forum] (excluding issues relating to automatic exchange of information) and the Asia Initiative of the Global Forum.
24. Work relating to CbCR exchanges
25. All matters relating to Section 6(2), 9, 90, 90A, 91 of the Income-tax Act, 1961.
26. Providing inputs on Policy issues relating to above.
27. Any other matter relating to foreign tax that may be assigned by JS (FT&TR-II).
Director (FT&TR-V)
28. All matters pertaining to MAP and BAPA in respect of the following jurisdiction,
(a) Japan
(b) South America
29. All matters pertaining to DTAAs in respect of the jurisdiction mentioned in Sl.No.1 above
30. All matters pertaining to BRICS and IBSA.
31. All matters pertaining to Sections 163, 172, 173 and 174 of the Income-tax Act, 1961.
32. All matters pertaining to foreign investments including FDI Applications and FDI Policy.
33. All matters pertaining CIAT, CATA, ISORA and SGATAR.
34. All matters pertaining to Model DTAA.
35. All matters pertaining to BEPS Action 5 and FHTP
36. All matters pertaining to comments sought by other Departments/Ministries on Cabinet Notes.
37. Matters pertaining to Standing Committee on Parliament and other Parliamentary matters.
38. All matters pertaining to section 9A of the Income-tax Act, 1961.
39. Providing inputs on policy issues relating to the above.
40. All reports including the periodic reports.
41. Any other work assigned by JS (FT&TR-II).