Central Board for Direct Taxes
Encyclopedia
Since 1 January 1964 the Central Board of Direct Taxes (CBDT) has been charged with all matters relating to various direct taxes in India
and it derives its authority from Central Board of Revenue Act 1963. The CBDT is a part of Department of Revenue in the Ministry of Finance. On one hand, CBDT provides essential inputs for policy and planning of direct taxes in India, at same time it is also responsible for administration of direct tax laws through Income Tax Department.
Intelligence Agencies of the board
The Central Board of Direct Taxes consists of a Chairman and following five Members: -
1. Chairman
2. Member (Income-Tax),
3. Member (Investigation) ,
4. Member (Audit and Judicial),
5. Member (Legislation),
6. Member (Personnel),
7. Member (Revenue and Audit),
Areas for Collective Decision By CBDT
Policy regarding discharge of statutory functions of the CBDT and of the Union Government under the various direct tax laws.
General Policy relating to:
Set up and structure of Income Tax Department;
Methods and procedures of work of the CBDT;
Measures for disposal of assessments, collection of taxes, prevention and detection of tax evasion and tax avoidance;
Recruitment, training and all other matters relating to service conditions and career prospects of all personnel of the Income-tax Department;
Laying down of targets and fixing of priorities for disposal of assessments and collection of taxes and other related matters;
Write off of tax demand exceeding Rs.25 lakhs in each case;
Policy regarding grant of rewards and appreciation certificates.
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.
The Chairman and Members of Central Board of Direct Taxes are assisted by Joint Secretaries, Directors, Deputy Secretaries, Under Secretaries and ministerial staff to carry out their day-to-day functions. The CBDT monitors the functioning of field offices/field formations which are:
1. Chief Commissioners/Commissioners of Income-tax,
2. Director General(Inv.)/Directors of Income-tax (Inv.),
3. Director General(Exemp.)/Director of Income-tax(Exemp.),
4. Director General (Foreign Tax)/Director of Income-tax(Foreign Tax),
5. Commissioners of Income-tax (Appeals),
6. Commissioners of Income-tax (Judicial),
7. Commissioner of Income Tax (Computer Operations),
8. Commissioner of Income Tax (Audit).,
9. Commissioner of Income Tax (Judicial).,
10. Commissioner of Income Tax (CIB).,
11. Commissioner of Income Tax (Departmental Representative), Income Tax Settlement Commission.,
12. Commissioner of Income Tax (Departmental Representative), Income Tax Appellate Tribunal.
To monitor the day-today functioning of field formations , the CBDT is assisted by the following attached offices /Directorates:
1. Functions of Director General of Income Tax Administration
Supervision and control over the work in the following Directorates:-
Directorate of Income Tax (Inspection & Examination)
Directorate of Income Tax (Audit).
Directorate of Income Tax (PR,PP&OL)
Directorate of Income Tax (Recovery)
Administrative Functions :
The DGIT (Admn.) performs the following administrative functions :-
Transfers and posting of “Group A” officers upto the level of Addl./Joint DIT within the above mentioned Directorates.
Cadre controlling authority in respect of Group ‘B’ officers as also the staff allocated to the above Directorates and DGIT (Admn.).
Handling vigilance and disciplinary matters of the gazetted officers working under his Administrative control. The relevant files are to be put up to the DGIT(Admn.) for appropriate orders through the DIT concerned.
Writing the confidential reports of the DITs working in his charge in addition to officers working directly under him.
Review of the confidential reports of the officers written by the Director of Income Tax. He obtains reports from the Directors of Income Tax concerned and takes further necessary action including communication of adverse remarks. The Headquarters office of the DGIT(Admn.) would deal with the representations against adverse remarks and submit the relevant file to the DGIT(Admn.) through the DIT concerned. The DIT concerned is required to forward two copies of the duly completed annual confidential reports of all the officers working under him to the DGIT(Admn.), who, after keeping one copy for his record, passes on the other copy to the Board.
Scrutiny of the immovable property returns submitted by the officers.
Budgeting and expenditure control to be exercised through DGIT (Admn.)
All financial sanctions shall be issued by the DGIT(Admn.) or the officers authorised by him, under the relevant rules. Residuary financial powers and budgetary control in respect of the Directorates specified above will vest with the DGIT(Admn.).
Other functions
DGIT(Admn.) will keep track of important points arising from inspection reports commented upon by the DIT(I&E). DGIT(Admn.) will guide the DIT(I&E) on issuing instructions regarding points to be looked into by the Inspecting Officers. He will ensure that remedial action based on the inspection reports of the CIT/Addl.CIT/JCIT are taken by the field officers in time and further that where general instructions need to be issued by the Directorate or the Board such instructions get issued in time.
DGIT(Admn.) will coordinate and monitor the follow up action in cases of audit objections which give rise to issues likely to arise in other charges or which require active involvement of more than one CIT. He will ensure that suitable instructions are issued to the field. Wherever an amendment of law or procedure is considered necessary, he will get the matter examined in the Board for further appropriate action.
DGIT(Admn.) will look into all specific audit paras selected for oral reply and be in a position to assist the Board effectively.
DGIT(Admn.) will scrutinise the printing and publication programmes of the DIT(RSP&PR) and monitor their successful implementation.
DGIT(Admn.) will look into the bottlenecks in actual distribution of circulars, instructions, books, brochures etc., and ensure that these publications reach the persons for whom they are intended, namely the assessing and collection authorities in the field.
At the end of the year, the DGIT(Admn.) will obtain an annual report of the performance of each DIT under him and send one copy each thereof with his comments to the Chairman, CBDT or the functional members concerned.
DGIT(Admn.) shall coordinate the activities and streamline the working of the different Directorates functioning under his control.
1(a)Composition and functions of Directorate of Income Tax (Public Relations, Printing, Publications & Official Language)
The functions of this Directorate, which is headed by a DIT, are as under:-
Printing and publishing wing
It is responsible for evolving a systematic programme for bringing out up-to-date bulletins of technical and administrative nature and monographs for use by departmental functionaries and is responsible for supplying these to the officials in the field offices.
It is also responsible for printing and supplying of forms and registers, statutory and non-statutory, including refund order books- both MICR & Non-MICR.
Publicity and public relations wing
This wing brings out updated version of the taxpayer's information booklets.
It prepares and issues advertisements in national dailies in English, Hindi and regional languages.
It prepares and broadcasts radio spots, TV quickies and films on subjects relating to income-tax.
It is involved in conducting programmes on TV and AIR with constant liaison with senior officers of these mass media agencies.
It compiles, prints and distributes the annual administrative handbook.
It compiles, prints and distributes the pocket size telephone directory.
It prepares and releases advertisements in the web sites through the Internet.
It coordinates outdoor publicity by way of display on hoardings, bill-boards on buses and release of slides in cinemas.
It prepares and releases publicity materials in the form of posters, pamphlets, laminated wall-hangers, caps, tee-shirts, stickers etc.
It maintains and disseminates information through the web-site of the Department
Official language policy wing
Implementation of the Official Language Policy of the Government in the Department.
Inspection of the field offices of the Department to monitor the progressive use of Hindi in official work.
Cadre Controlling Authority for recruitment, promotion etc. of the personnel working in the Official Language Wing of the Income-tax department.
1(b)Composition and functions of Directorate of Income Tax (Income Tax)
The Directorate of Income Tax (Income Tax) was created as an attached office of the Board in 1940, under a Director of Inspection. Previously, coordination of audit work also formed part of this Directorate. This was separated in 1982.
The functions of Directorate of Income Tax (Income Tax) are as under:-
A. Inspection wing
To lay down general guidelines for inspections by CCITs, CITs, Addl./Jt. CITs.
To obtain inspection programmes from CITs, CCITs, DITs, DGITs and to monitor progress of inspection.
To examine and review the reports received and to provide feedback to field formations on quality of assessments and inspections determined on the basis of a study of inspection records.
To report periodically to the Board on the findings emerging from the inspection review.
To bring out an annual review of inspection.
B. Examination win
To conduct departmental examinations for :
Asstt. CIT(Probationers) recruited by the UPSC.
Income Tax Officers (Group B).
Income Tax Inspectors.
Ministerial Staff.
Group D Employees.
Besides these, this wing is entrusted with other functions and responsibilities such as review, amendment and interpretation of the rules and syllabi of the various examinations, creation and abolition of centres for various departmental examinations. The directorate also performs all other related work.
1(c)Composition and functions of Directorate of Income Tax (Audit)
The functions of the Directorate of Income-tax (Audit), which is headed by a DIT, are as under:-
To control and review Internal Audit functions.
To issue general instructions to field officers regarding Internal Audit and Revenue Audit.
To inspect the work of the audit wing of the various CIT charges.
To organise collection and feedback of information regarding critical areas where mistakes have been detected by Revenue Audit and Internal Audit.
To bring out manual, bulletins, circulars etc., for the purpose of Internal Audit.
To prepare annual Internal Audit Report.
To ensure expeditious disposal and settlement of Revenue Audit Objections.
To collect material and prepare briefs for the Board in respect of draft paras to be discussed at the PAC meeting and also to assist the Board on other PAC matters.
To collect and compile statistical data for inclusion in the C&AG’s Reports, Annual Reports of the M/o Finance and any other data specifically called for by the Board.
1(d)(Composition and functions of Directorate of Income Tax (Recovery)
The functions of this Directorate, which is headed by a DIT, are enumerated below:-
Collection, compilation and collation of data relating to recovery of tax arrears of Income Tax and Wealth Tax involving demand of Rs. 1 crore and above (one lakh and above in case of Film Dossiers) from all CCIT/DGIT(Inv.) charges throughout the country.
Study of the dossiers received from the CCIT/DGIT(Inv.) charges, monitoring the work of collection/reduction of arrear demand, preparation of detailed reviews after analyzing the factual and legal complexities in cases and offering comments and suggestions for further action.
Preparation of Quarterly Report of Analysis of Dossier of Rs. 25 crore and above for monitoring of high demand cases by the CBDT.
Inspection of field offices for speeding up of collection/reduction of tax arrear.
Compilation and analysis of statistical data and furnishing material to the Board for replies to various Parliament Questions.
Processing of write off, partial write off and scaling down of arrear demand proposals received from CCIT charges.
Processing of BIFR/AAIFR cases in the terms of granting Reliefs/concessions under the IT
Act, to the sick companies in the process of rehabilitation. This includes:-
Verifying the genuineness of the claims of the “sick” industrial company through the A.O.;
Examining the case for approval from CBDT to reliefs u/s 19(2) of Sick Industrial Companies (Special Provision) Act, 1985 (SICA) and communicating to the field formations the final order of the BIFR in cases where relief has been granted under the Income Tax Act;
Attending hearings before BIFR & filing appeals at AAIFR/High Court etc. as need arises;
Coordinating and processing for getting consent of BIFR for recovery u/s 22 of SICA, 1985.
Assisting the CBDT in policy formulation in recovery/BIFR related matters.
2.Functions of Director General of Income Tax (Systems)
DGIT (Systems) performs the following functions:
He supervises and controls the work in the following Directorates:-
Directorate of Income-tax (Systems)
Directorate of Income-tax (Organisation & Management Services)
Directorate of Income-tax (Infrastructure)
He acts as cadre controlling authority in respect of Group ‘B’ officers as also the staff allocated to the above Directorates and his own office.
He handles the vigilance and disciplinary matters of the gazetted officers working under his administrative control. The relevant files will be put up to the DGIT (Systems) for appropriate orders through the DIT concerned.
He writes the confidential reports of the DITs working in his charge, in addition to officers working directly under him.
He reviews the confidential reports of the officers written by the Director of Income Tax. The DGIT (Systems) obtains reports from the Directors of Income- tax concerned and takes further necessary action including communication of adverse remarks. The headquarters office of the DGIT (Systems) would deal with the representations against adverse remarks and submit the relevant file to the DGIT (Systems) through the DIT concerned. The DIT concerned will forward two copies of the duly completed annual confidential reports of all the officers working under him to the DGIT (Systems), who, after keeping one copy for his record, will pass on the other copy to the Board.
He scrutinises immovable property returns submitted by the officers.
At the end of the year, he will obtain an annual report of the performance of each DIT under him and send one copy each thereof with his comments to the Chairman, CBDT or the functional Member concerned.
He shall coordinate the activities and streamline the working of the different Directorates functioning under his control.
All financial sanctions under the relevant rules shall be issued by him, or the officer(s) authorised by him. The residuary financial powers and budgetary control in respect of the Directorates specified above will vest with the DGIT (Systems).
2(a)Composition and functions of Directorate of Income Tax (Systems)
This Directorate, which is headed by a DIT, was created in 1981 to coordinate, at the apex level, all activities relating to introduction of computerisation in the Income-tax department and to perform the following functions :-
Software development
Conduct of feasibility and systems study to identify areas suitable for computerisation.
Development, testing and documentation of application software packages.
Implementation of software packages at various computer centres of the department including on-the-job training and monitoring the progress of implementation.
Hardware installations
Conduct of bench-mark tests for selection of appropriate computer hardware for various users of the Department and finalisation of terms and conditions for purchase with the approval of appropriate authorities.
Selection of sites for installation of computer hardware, preparation of sites with the help of the appropriate Govt. agency, installation of computer systems, conducting acceptance tests and making the system operational.
Maintenance of computer hardware through appropriate agencies and finalisation of terms and conditions of the annual maintenance contract which may be taken up centrally and/or in decenteralised manner through CCIT of the region, concerned.
Monitoring of the performance of installed computer hardware and periodic evaluation of the needs of additional hardware.
Training and coordination
Identification of training requirements of the Department in the field of computers.
Conduct of various courses at different computer centres of the Department to build up in-house expertise in the field of computers at various operational levels.
Coordination of all activities relating to the smooth functioning of all computer centres of the Department.
Evaluation of the requirements of technical manpower to man the computer centres of the Department and preparation of suitable recruitment rules for the appointment of this manpower from within and outside the Department.
Hardware installations
Conduct of bench-mark tests for selection of appropriate computer hardware for various users of the Department and finalisation of terms and conditions for purchase with the approval of appropriate authorities.
Selection of sites for installation of computer hardware, preparation of sites with the help of the appropriate Govt. agency, installation of computer systems, conducting acceptance tests and making the system operational.
Maintenance of computer hardware through appropriate agencies and finalisation of terms and conditions of the annual maintenance contract which may be taken up centrally and/or in decenteralised manner through CCIT of the region, concerned.
Monitoring of the performance of installed computer hardware and periodic evaluation of the needs of additional hardware.
National Computer Centre
Planning and co-ordination of all activities relating to setting up and functioning of the National Computer Centre.
Maintenance of the national databases pertaining to departmental application softwares.
Ensuring security of the national databases.
Research and development
Undertaking of special projects to enhance the speed of work flows in the Department for ensuring better taxpayer services and tax compliance.
2(b) Composition and functions of Directorate of Income Tax (Organisation & Management Services)
The Directorate of Income Tax (O&M Services), which is headed by a DIT, came into existence in the year 1972 on the recommendations of the Direct Taxes Enquiry Committee (Wanchoo Committee). It started functioning in April 1973. This Directorate is an attached office of the Board and functions as a kind of an internal management consultant.
The original charter of functions of this Directorate are :-
Carrying out review of the procedures and systems of work.
Laying down work /staffing norms.
Monitoring the utility of existing forms and registers, office layouts, etc. In the Income-tax department.
Over the years, the Directorate has not only carried out these functions but has also considerably enlarged the scope of its original charter of functions because of complex management and organisation problems not contemplated earlier. The directorate has advised the Board on their solutions, from time to time. It is at present functioning as an internal management consultant to the Board performing mainly the following functions:-
Conduct of organisation and management studies.
Carrying out continuous review of work procedures for improving methods and management practices. The Directorate seeks to identify deficient areas and devises more efficient methods of work.
Laying down work/staffing norms.
Assisting the CBDT in formulation of the Action Plan for the Income-tax department and its appraisal by regularly monitoring the performance of the field offices vis-a-vis the targets set for them. On a monthly basis the Directorate collates Central Action Plan statements showing the figures of collection/reduction of arrears and current demand of corporation tax/income-tax and progressive workload and disposal of income tax assessments. The directorate also monitors the performance of the field offices vis-a-vis the quarterly targets set for them.
Monitoring the utility of existing forms, register etc.
2(c)Composition and functions of Directorate of Income Tax (Infrastructure)
This Directorate, has been created after the restructuring of the Department. It draws up a strategic plan for upgradation of facilities at all levels and serves as a nodal agency for prioritizing decisions relating to creation of infrastructure and procurement in the Department. The Directorate is based in Delhi and is headed by a Director of Income Tax (an officer of the rank of Commissioner of Income Tax), who works under the administrative control of Director General of Income Tax (Systems). The DIT (Infrastructure) undertakes the following functions, which were earlier performed by the Board :-
Drawing up of the construction programme for the Income-tax department on an all India basis.
Implementation of the construction programme.
Examination of individual proposals received from CCIT/Commissioners of Income-tax regarding construction of buildings involving :-
drawing up of a schedule of accommodation.
scrutiny of plans and estimates.
securing approval of Expenditure Finance Committee where necessary;
issue of administrative approval and expenditure sanction.
Scrutiny of proposals regarding acquisition of land for construction of departmental buildings involving :-
detailed examination of requirements for office and residential accommodation based on staff strength etc.;
issue of administrative approval and expenditure sanction.
Examination of proposals regarding purchase of buildings.
Examination of proposals regarding repairs of departmental buildings and minor works.
Finalisation of budget proposals in respect of construction of departmental buildings, acquisition of land and purchase of buildings.
Examination of proposals regarding hiring of office/office-cum-residence accommodation and godown accommodation in respect of attached and subordinate offices.
Provision of subsidized accommodation to the staff.
Processing court cases relating to the matters concerning Infrastructure.
Cases regarding requisitioning of buildings and requisitioned properties.
Framing and interpretation of rules regarding allotment of residential accommodation in the departmental pool of the I.T.Department.
Disposal of surplus lands and buildings.
All miscellaneous matters in respect of departmental buildings , office and residential
Processing representations from various staff associations of the Income-tax department.
Processing representations and complaints regarding location of offices in particular buildings.
3. Functions of Director General of Income Tax (Vigilance)
The Director General of Income-tax (Vigilance) is the Chief Vigilance Officer of the Income-tax department. He is appointed with the concurrence of the Central Vigilance Commission, and functions directly under the Central Board of Direct Taxes. He reports to Member (Personnel) and Chairman, CBDT.
Some of his important functions are:-
A. Administrative functions
Supervision and control over the work of the different Directorates of Income Tax (Vigilance).
Vigilance clearance for Group ‘A’ Officers.
In respect of Group ‘A’ level officers, finalisation of the Agreed List, the list of officers of doubtful integrity and the list of officers whose work would be subjected to vigilance inspection.
Maintenance of CVO’s registers for Group ‘A’ officers.
Preparation and furnishing of reports to CBDT/CVC/Ministries.
Framing of norms and issuing guidelines for vigilance functions of the Department.
Drawing up the annual action plan for vigilance work for various functionaries of the department including DGIT (Vig.) himself, DITs (Vig.), CCITs and DGITs.
B. Technical functions
Dealing with complaints.
Vigilance Inspection.
Action on self-contained report.
Disciplinary proceedings.
Actions in respect of cases processed/investigated by the CBI.
References to CVC.
References to UPSC.
References to DOP&T/Ministry of Law/Other Departments.
Scrutiny of immovable property returns.
Coordination with CBI and CVC in respect of complaints against officers of the department.
C. Miscellaneous
DGIT (Vig.) acts as cadre controlling authority in respect of Group ‘B’ officers as also the staff allocated to the regional directorates and DGIT (Vigilance).
He will handle the vigilance and disciplinary matters of the gazetted officers working under his administrative control.
He will initiate the confidential reports of the DITs working in his charge in addition to officers working directly under him.
He will review the confidential reports of the officers in the Directorate written by the Director of Income Tax. He will obtain reports from the Directors of Income-tax concerned and take further necessary action including communication of adverse remarks. The headquarters office of the DGIT (Vigilance) would deal with the representations against adverse remarks and submit the relevant file to the DGIT (Vigilance) through the DIT concerned. The latter will forward two copies of the duly completed annual confidential reports of all the officers working under him to the DGIT (Vigilance) who, after keeping one copy for his record, will pass on the other copy to the Board.
DGIT (Vigilance) shall coordinate the activities and streamline the working of the different directorates functioning under his control.
3(a)Composition and functions of Directorate of Income Tax (Vigilance)
The Director of Income-tax (Vigilance) is an officer of the level of Commissioner of Income-tax. He is assisted by a number of Addl./Joint CITs, at the headquarters, having broadly territorial distribution of work. At present, there are four regional directorates of income-tax (Vigilance) viz. North, West, East and South with their headquarters at Delhi, Mumbai, Kolkata and Chennai respectively.
The detailed functions of the Directorate of Income-tax (Vigilance) are given in the Chapter on “Vigilance” of this Manual and a separate “Manual on Vigilance”. However, the main functions of the Directorate are as under:-
A. Administration functions
Vigilance clearance for Group ‘B’ officers.
In respect of Group ‘B’ level officers, finalisation of the Agreed List, the list of officers of doubtful integrity and list of officers whose work would be subjected to vigilance inspection.
Maintenance of CVO’s registers for Group ‘B’ officers.
Preparing and furnishing following reports to DGIT(Vig.) in respect of Group ‘B’ officers :-
Quarterly progress report.
Quarterly report on the status of disciplinary proceedings cases pending for more than six months.
Quarterly report regarding grant of sanction for prosecution in CBI cases.
Quarterly report on officers/staff under suspension.
Furnishing the above mentioned report in respect of non-gazetted officials of their regions to the DGIT (Vig.) after compiling the same from the reports received from the cadre controlling CCITs.
B. Technical functions
Dealing with complaints.
Preliminary verification.
Investigation of complaints
Vigilance Inspection.
Action on self-contained report.
Disciplinary proceedings.
Action in respect of cases processed/investigated by the CBI.
4. Functions of Director General of Income Tax (Training), National Academy of Direct Taxes (NADT)
The Income Tax Department has an elaborate organisation for the training of its officials -both those who are newly recruited as well as those already in service. The apex body is the National Academy of Direct Taxes
(N.A.D.T) at Nagpur. This is headed by the Director General of Income Tax (Training). He is assisted by an Additional Director General, Addl./Joint Directors and Deputy/Assistant Directors.
The DGIT(Training) is the training coordinator for the Income-tax department. He has the overall responsibility of planning, organising and conducting the induction training courses for the probationers as well as organizing in-service training programmes for senior officers of the Department.
The DGIT(Training) supervises the functioning of seven Regional Training Institutes at Bangalore, Kolkata, Lucknow, Mumbai, Chennai, Chandigarh and Ahmeabad and 26 Ministerial Staff Training Units spread over the country. These institutes impart training to various cadres within their jurisdiction .
Technical functions of DGIT (Training)
Planning, designing and conducting the induction/foundational training course for the officers of IRS and of other services who are selected through UPSC.
Planning, designing and conducting in-service training courses both at NADT and the RTIs.
Nominating various officers for different training courses conducted in either NADT or in the RTIs.
Conducting research for identification of the new training needs of personnel in the Department and also on the efficacy of the training being given to probationers.
Preparation of course materials, background papers etc for the courses to be conducted from time to time on the basis of research studies.
Control, organisation and development of the NADT library.
Coordination of international courses on direct taxes conducted in India.
Coordination between the IT Department and the Department of Personnel in framing the training policy for departmental personnel.
Organising paid courses for other Indian and foreign organisations.
Design and conduct of specialized courses abroad on direct taxes for developing countries.
Miscellaneous functions
The DGIT(Training) acts as the cadre controlling authority in respect of Group ‘C’ employees under his administrative control (except the staff on deputation from CCIT, Nagpur).
He handles the vigilance and disciplinary matters of both gazetted and non gazetted officers working under his administrative control.
The CCIT of the region, in which the NADT or RTI or MSTU, as the case may be, is located, would allocate a specified number of Group B officers as also all categories of staff to each one of these institutes according to their sanctioned strength.
All references from the Directorate General of Income Tax (Training) to the Board, whether technical or otherwise, would be made through DGIT(Training) except in respect of items specially specified by the Board.
Responsibility of keeping the CBDT informed of all the developments in the NADT, RTIs and MSTUs.
Composition and functions of the Regional Training Institutes
RTIs will be headed by a Director/Commissioner of Income Tax. He will be assisted by Addl./Joint Director(s) and four Deputy/Assistant Directors in addition to the specified staff.
The main functions of the RTIs are to identify the training needs of Group B, C & D officials. They are responsible for planning, designing and mounting of all in-service training courses at RTIs and at the MSTUs functioning under them. The RTIs also conduct some training courses for IRS officers and some specialised courses for various departments of the Govt. of India and Public Sector Undertakings. They supervise and control the work of MSTUs coming under their respective jurisdictions. These units cater to the training needs of Group C and D officials.
4a.Functions of Director General of Income Tax (HRD)
To develop and design strategic human resource plans, policies and processes aligned with the goal and vision of the Income Tax Department for ensuring optimal resource mobilisation and delivery of taxpayer services.
To assess and determine the job requirements, job profiles and skills needed for various jobs in the Income Tax Department, and make projections of human resource requirements.
To assist CBDT in designing and implementing policies for systematic career progression, equal opportunity, gender equity, counseling and employee welfare.
To operate a human resource information system by accessing database maintained by CBDT.
To assist CBDT in developing and implementing proper human resource development policies including those relating to recruitment, promotions, performance appraisals, transfers and succession plans.
To design a scientific and objective performance management system to foster accountability and develop a scientific scheme for linking of rewards to performance.
To identify training needs, formulate training policies and facilitate skill enhancement, and to coordinate with other educational/training institutaions/agencies in India and abroad for training of officers of the Department.
To foster international co-operation for incorporating administrative best practices in the field of tax administration.
Any other matter which may be specially assigned by the CBDT.
5.Functions of Director General of Income Tax (Legal & Research)
The functions of Directorate (Legal & Research) shall be as under:-
Receipt of SLP Proposals/Appeal Proposals
To refer the Proposals to Board and Ministry of Law with specific recommendations
Eliciting information from Field Formations needed by Ministry of Law, Central Agency Section.
Vetting of draft Special Leave Petitions, Appeals, Counter Affidavits, Condoning of Delay Applications, etc., on receipt from the Central Agency/field formations
Preparing necessary letters of telex regarding payment of fees by Chief Commissioners of Income tax/forwarding of Special Leave Petition etc.
Correspondence before or after filing of Special Leave Petition/Appeal (filed by Tax Payers/Revenue Department) shall be attended to by the Directorate (Legal).
Correspondence now being handled by the SCC [at present under Commissioner of Income Tax (Judicial), Delhi] relating to queries generated by the CAS on daily hearing basis, shall, once the directorate becomes fully functional, shall stand merged in the Directorate (Legal & Research).
Liaison with the Counsels and Registry of the Supreme Court.
Computerizing the database of Special Leave Petitions (including back files of the Board pertaining to Special Leave Petitions) and creation of database in formats prescribed by Board.
Maintenance of database in formats prescribed by the Board to monitor Special Leave Petitions/revenue effect/issues/ aspect parameters/generation of prescribed reports and coordination with other Zonal Commissioner of Income Tax (Judicial) in this regard including forwarding of supporting inputs.
Any other function that may be allotted to achieve the objectives stated above and any other function that may be assigned by Member (Audit and Judicial), Central Board of Direct Taxes, New Delhi in this regard.
(A) Inspection- Board exercises efficient control and inspection of the work of the Income-tax officers throughout the country.
(B) Examination - Centralised Conduct of departmental examinations for departmental promosions
Directorate of Inspection (Audit)
Ensures expeditious disposal and settlement of receipt audit objections and also review the work done in the different Commissioner Charges.
India
India , officially the Republic of India , is a country in South Asia. It is the seventh-largest country by geographical area, the second-most populous country with over 1.2 billion people, and the most populous democracy in the world...
and it derives its authority from Central Board of Revenue Act 1963. The CBDT is a part of Department of Revenue in the Ministry of Finance. On one hand, CBDT provides essential inputs for policy and planning of direct taxes in India, at same time it is also responsible for administration of direct tax laws through Income Tax Department.
Organisation and Functions
The Central Board of Direct Taxes in a statutory authority functioning under the Central Board of Revenue Act, 1963. The officials 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 and formulation of policy concerning administrative reforms and changes for the effective functioning of Income-tax Department.It is a federal law agencyIntelligence Agencies of the board
- Narcotics Control BureauNarcotics Control BureauThe Narcotics Control Bureau is the chief law enforcement and intelligence agency of India responsible for fighting drug trafficking and the abuse of illegal substances.-Formation:...
- Central Economic Intelligence BureauCentral Economic Intelligence BureauThe Central Economic Intelligence Bureau is an Indian intelligence agency responsible for gathering information and monitoring the economic and financial sectors for economic offences and warfare.-Formation:...
- Enforcement Directorate (for Economic Exchange related offences)
- Directorate of Vigilance
- Directorate of Inspection
- Directorate of Audit
- Central Revenues Control Bureau
- Directorate General of Audit
- Directorate of Logistics
Historical Background of C.B.D.T.
The Central Board of Revenue as the Department apex body charged with the administration of taxes 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. However, when the administration of taxes become too unwieldy for one Board to handle, 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 the two Boards u/s 3 of the Central Boards of Revenue Act, 1963.Composition and Functions of C.B.D.T.
The Chairman, who is also an ex-officio Special Secretary to Government of India, heads the CBDT. In addition, CBDT has six Members, who are ex-officio Secretaries to Government of India. The Chairman and Members of CBDT are selected from Indian Revenue Service (IRS), a premier civil service of India , whose members constitute the top management of Income Tax Department. The support staff for CBDT is drawn from IRS as well as other premier civil services of the country and is assisted by several attached offices.The Central Board of Direct Taxes consists of a Chairman and following five Members: -
1. Chairman
2. Member (Income-Tax),
3. Member (Investigation) ,
4. Member (Audit and Judicial),
5. Member (Legislation),
6. Member (Personnel),
7. Member (Revenue and Audit),
Areas for Collective Decision By CBDT
Policy regarding discharge of statutory functions of the CBDT and of the Union Government under the various direct tax laws.
General Policy relating to:
Set up and structure of Income Tax Department;
Methods and procedures of work of the CBDT;
Measures for disposal of assessments, collection of taxes, prevention and detection of tax evasion and tax avoidance;
Recruitment, training and all other matters relating to service conditions and career prospects of all personnel of the Income-tax Department;
Laying down of targets and fixing of priorities for disposal of assessments and collection of taxes and other related matters;
Write off of tax demand exceeding Rs.25 lakhs in each case;
Policy regarding grant of rewards and appreciation certificates.
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.
The Chairman and Members of Central Board of Direct Taxes are assisted by Joint Secretaries, Directors, Deputy Secretaries, Under Secretaries and ministerial staff to carry out their day-to-day functions. The CBDT monitors the functioning of field offices/field formations which are:
1. Chief Commissioners/Commissioners of Income-tax,
2. Director General(Inv.)/Directors of Income-tax (Inv.),
3. Director General(Exemp.)/Director of Income-tax(Exemp.),
4. Director General (Foreign Tax)/Director of Income-tax(Foreign Tax),
5. Commissioners of Income-tax (Appeals),
6. Commissioners of Income-tax (Judicial),
7. Commissioner of Income Tax (Computer Operations),
8. Commissioner of Income Tax (Audit).,
9. Commissioner of Income Tax (Judicial).,
10. Commissioner of Income Tax (CIB).,
11. Commissioner of Income Tax (Departmental Representative), Income Tax Settlement Commission.,
12. Commissioner of Income Tax (Departmental Representative), Income Tax Appellate Tribunal.
To monitor the day-today functioning of field formations , the CBDT is assisted by the following attached offices /Directorates:
1. Functions of Director General of Income Tax Administration
Supervision and control over the work in the following Directorates:-
Directorate of Income Tax (Inspection & Examination)
Directorate of Income Tax (Audit).
Directorate of Income Tax (PR,PP&OL)
Directorate of Income Tax (Recovery)
Administrative Functions :
The DGIT (Admn.) performs the following administrative functions :-
Transfers and posting of “Group A” officers upto the level of Addl./Joint DIT within the above mentioned Directorates.
Cadre controlling authority in respect of Group ‘B’ officers as also the staff allocated to the above Directorates and DGIT (Admn.).
Handling vigilance and disciplinary matters of the gazetted officers working under his Administrative control. The relevant files are to be put up to the DGIT(Admn.) for appropriate orders through the DIT concerned.
Writing the confidential reports of the DITs working in his charge in addition to officers working directly under him.
Review of the confidential reports of the officers written by the Director of Income Tax. He obtains reports from the Directors of Income Tax concerned and takes further necessary action including communication of adverse remarks. The Headquarters office of the DGIT(Admn.) would deal with the representations against adverse remarks and submit the relevant file to the DGIT(Admn.) through the DIT concerned. The DIT concerned is required to forward two copies of the duly completed annual confidential reports of all the officers working under him to the DGIT(Admn.), who, after keeping one copy for his record, passes on the other copy to the Board.
Scrutiny of the immovable property returns submitted by the officers.
Budgeting and expenditure control to be exercised through DGIT (Admn.)
All financial sanctions shall be issued by the DGIT(Admn.) or the officers authorised by him, under the relevant rules. Residuary financial powers and budgetary control in respect of the Directorates specified above will vest with the DGIT(Admn.).
Other functions
DGIT(Admn.) will keep track of important points arising from inspection reports commented upon by the DIT(I&E). DGIT(Admn.) will guide the DIT(I&E) on issuing instructions regarding points to be looked into by the Inspecting Officers. He will ensure that remedial action based on the inspection reports of the CIT/Addl.CIT/JCIT are taken by the field officers in time and further that where general instructions need to be issued by the Directorate or the Board such instructions get issued in time.
DGIT(Admn.) will coordinate and monitor the follow up action in cases of audit objections which give rise to issues likely to arise in other charges or which require active involvement of more than one CIT. He will ensure that suitable instructions are issued to the field. Wherever an amendment of law or procedure is considered necessary, he will get the matter examined in the Board for further appropriate action.
DGIT(Admn.) will look into all specific audit paras selected for oral reply and be in a position to assist the Board effectively.
DGIT(Admn.) will scrutinise the printing and publication programmes of the DIT(RSP&PR) and monitor their successful implementation.
DGIT(Admn.) will look into the bottlenecks in actual distribution of circulars, instructions, books, brochures etc., and ensure that these publications reach the persons for whom they are intended, namely the assessing and collection authorities in the field.
At the end of the year, the DGIT(Admn.) will obtain an annual report of the performance of each DIT under him and send one copy each thereof with his comments to the Chairman, CBDT or the functional members concerned.
DGIT(Admn.) shall coordinate the activities and streamline the working of the different Directorates functioning under his control.
1(a)Composition and functions of Directorate of Income Tax (Public Relations, Printing, Publications & Official Language)
The functions of this Directorate, which is headed by a DIT, are as under:-
Printing and publishing wing
It is responsible for evolving a systematic programme for bringing out up-to-date bulletins of technical and administrative nature and monographs for use by departmental functionaries and is responsible for supplying these to the officials in the field offices.
It is also responsible for printing and supplying of forms and registers, statutory and non-statutory, including refund order books- both MICR & Non-MICR.
Publicity and public relations wing
This wing brings out updated version of the taxpayer's information booklets.
It prepares and issues advertisements in national dailies in English, Hindi and regional languages.
It prepares and broadcasts radio spots, TV quickies and films on subjects relating to income-tax.
It is involved in conducting programmes on TV and AIR with constant liaison with senior officers of these mass media agencies.
It compiles, prints and distributes the annual administrative handbook.
It compiles, prints and distributes the pocket size telephone directory.
It prepares and releases advertisements in the web sites through the Internet.
It coordinates outdoor publicity by way of display on hoardings, bill-boards on buses and release of slides in cinemas.
It prepares and releases publicity materials in the form of posters, pamphlets, laminated wall-hangers, caps, tee-shirts, stickers etc.
It maintains and disseminates information through the web-site of the Department
Official language policy wing
Implementation of the Official Language Policy of the Government in the Department.
Inspection of the field offices of the Department to monitor the progressive use of Hindi in official work.
Cadre Controlling Authority for recruitment, promotion etc. of the personnel working in the Official Language Wing of the Income-tax department.
1(b)Composition and functions of Directorate of Income Tax (Income Tax)
The Directorate of Income Tax (Income Tax) was created as an attached office of the Board in 1940, under a Director of Inspection. Previously, coordination of audit work also formed part of this Directorate. This was separated in 1982.
The functions of Directorate of Income Tax (Income Tax) are as under:-
A. Inspection wing
To lay down general guidelines for inspections by CCITs, CITs, Addl./Jt. CITs.
To obtain inspection programmes from CITs, CCITs, DITs, DGITs and to monitor progress of inspection.
To examine and review the reports received and to provide feedback to field formations on quality of assessments and inspections determined on the basis of a study of inspection records.
To report periodically to the Board on the findings emerging from the inspection review.
To bring out an annual review of inspection.
B. Examination win
To conduct departmental examinations for :
Asstt. CIT(Probationers) recruited by the UPSC.
Income Tax Officers (Group B).
Income Tax Inspectors.
Ministerial Staff.
Group D Employees.
Besides these, this wing is entrusted with other functions and responsibilities such as review, amendment and interpretation of the rules and syllabi of the various examinations, creation and abolition of centres for various departmental examinations. The directorate also performs all other related work.
1(c)Composition and functions of Directorate of Income Tax (Audit)
The functions of the Directorate of Income-tax (Audit), which is headed by a DIT, are as under:-
To control and review Internal Audit functions.
To issue general instructions to field officers regarding Internal Audit and Revenue Audit.
To inspect the work of the audit wing of the various CIT charges.
To organise collection and feedback of information regarding critical areas where mistakes have been detected by Revenue Audit and Internal Audit.
To bring out manual, bulletins, circulars etc., for the purpose of Internal Audit.
To prepare annual Internal Audit Report.
To ensure expeditious disposal and settlement of Revenue Audit Objections.
To collect material and prepare briefs for the Board in respect of draft paras to be discussed at the PAC meeting and also to assist the Board on other PAC matters.
To collect and compile statistical data for inclusion in the C&AG’s Reports, Annual Reports of the M/o Finance and any other data specifically called for by the Board.
1(d)(Composition and functions of Directorate of Income Tax (Recovery)
The functions of this Directorate, which is headed by a DIT, are enumerated below:-
Collection, compilation and collation of data relating to recovery of tax arrears of Income Tax and Wealth Tax involving demand of Rs. 1 crore and above (one lakh and above in case of Film Dossiers) from all CCIT/DGIT(Inv.) charges throughout the country.
Study of the dossiers received from the CCIT/DGIT(Inv.) charges, monitoring the work of collection/reduction of arrear demand, preparation of detailed reviews after analyzing the factual and legal complexities in cases and offering comments and suggestions for further action.
Preparation of Quarterly Report of Analysis of Dossier of Rs. 25 crore and above for monitoring of high demand cases by the CBDT.
Inspection of field offices for speeding up of collection/reduction of tax arrear.
Compilation and analysis of statistical data and furnishing material to the Board for replies to various Parliament Questions.
Processing of write off, partial write off and scaling down of arrear demand proposals received from CCIT charges.
Processing of BIFR/AAIFR cases in the terms of granting Reliefs/concessions under the IT
Act, to the sick companies in the process of rehabilitation. This includes:-
Verifying the genuineness of the claims of the “sick” industrial company through the A.O.;
Examining the case for approval from CBDT to reliefs u/s 19(2) of Sick Industrial Companies (Special Provision) Act, 1985 (SICA) and communicating to the field formations the final order of the BIFR in cases where relief has been granted under the Income Tax Act;
Attending hearings before BIFR & filing appeals at AAIFR/High Court etc. as need arises;
Coordinating and processing for getting consent of BIFR for recovery u/s 22 of SICA, 1985.
Assisting the CBDT in policy formulation in recovery/BIFR related matters.
2.Functions of Director General of Income Tax (Systems)
DGIT (Systems) performs the following functions:
He supervises and controls the work in the following Directorates:-
Directorate of Income-tax (Systems)
Directorate of Income-tax (Organisation & Management Services)
Directorate of Income-tax (Infrastructure)
He acts as cadre controlling authority in respect of Group ‘B’ officers as also the staff allocated to the above Directorates and his own office.
He handles the vigilance and disciplinary matters of the gazetted officers working under his administrative control. The relevant files will be put up to the DGIT (Systems) for appropriate orders through the DIT concerned.
He writes the confidential reports of the DITs working in his charge, in addition to officers working directly under him.
He reviews the confidential reports of the officers written by the Director of Income Tax. The DGIT (Systems) obtains reports from the Directors of Income- tax concerned and takes further necessary action including communication of adverse remarks. The headquarters office of the DGIT (Systems) would deal with the representations against adverse remarks and submit the relevant file to the DGIT (Systems) through the DIT concerned. The DIT concerned will forward two copies of the duly completed annual confidential reports of all the officers working under him to the DGIT (Systems), who, after keeping one copy for his record, will pass on the other copy to the Board.
He scrutinises immovable property returns submitted by the officers.
At the end of the year, he will obtain an annual report of the performance of each DIT under him and send one copy each thereof with his comments to the Chairman, CBDT or the functional Member concerned.
He shall coordinate the activities and streamline the working of the different Directorates functioning under his control.
All financial sanctions under the relevant rules shall be issued by him, or the officer(s) authorised by him. The residuary financial powers and budgetary control in respect of the Directorates specified above will vest with the DGIT (Systems).
2(a)Composition and functions of Directorate of Income Tax (Systems)
This Directorate, which is headed by a DIT, was created in 1981 to coordinate, at the apex level, all activities relating to introduction of computerisation in the Income-tax department and to perform the following functions :-
Software development
Conduct of feasibility and systems study to identify areas suitable for computerisation.
Development, testing and documentation of application software packages.
Implementation of software packages at various computer centres of the department including on-the-job training and monitoring the progress of implementation.
Hardware installations
Conduct of bench-mark tests for selection of appropriate computer hardware for various users of the Department and finalisation of terms and conditions for purchase with the approval of appropriate authorities.
Selection of sites for installation of computer hardware, preparation of sites with the help of the appropriate Govt. agency, installation of computer systems, conducting acceptance tests and making the system operational.
Maintenance of computer hardware through appropriate agencies and finalisation of terms and conditions of the annual maintenance contract which may be taken up centrally and/or in decenteralised manner through CCIT of the region, concerned.
Monitoring of the performance of installed computer hardware and periodic evaluation of the needs of additional hardware.
Training and coordination
Identification of training requirements of the Department in the field of computers.
Conduct of various courses at different computer centres of the Department to build up in-house expertise in the field of computers at various operational levels.
Coordination of all activities relating to the smooth functioning of all computer centres of the Department.
Evaluation of the requirements of technical manpower to man the computer centres of the Department and preparation of suitable recruitment rules for the appointment of this manpower from within and outside the Department.
Hardware installations
Conduct of bench-mark tests for selection of appropriate computer hardware for various users of the Department and finalisation of terms and conditions for purchase with the approval of appropriate authorities.
Selection of sites for installation of computer hardware, preparation of sites with the help of the appropriate Govt. agency, installation of computer systems, conducting acceptance tests and making the system operational.
Maintenance of computer hardware through appropriate agencies and finalisation of terms and conditions of the annual maintenance contract which may be taken up centrally and/or in decenteralised manner through CCIT of the region, concerned.
Monitoring of the performance of installed computer hardware and periodic evaluation of the needs of additional hardware.
National Computer Centre
Planning and co-ordination of all activities relating to setting up and functioning of the National Computer Centre.
Maintenance of the national databases pertaining to departmental application softwares.
Ensuring security of the national databases.
Research and development
Undertaking of special projects to enhance the speed of work flows in the Department for ensuring better taxpayer services and tax compliance.
2(b) Composition and functions of Directorate of Income Tax (Organisation & Management Services)
The Directorate of Income Tax (O&M Services), which is headed by a DIT, came into existence in the year 1972 on the recommendations of the Direct Taxes Enquiry Committee (Wanchoo Committee). It started functioning in April 1973. This Directorate is an attached office of the Board and functions as a kind of an internal management consultant.
The original charter of functions of this Directorate are :-
Carrying out review of the procedures and systems of work.
Laying down work /staffing norms.
Monitoring the utility of existing forms and registers, office layouts, etc. In the Income-tax department.
Over the years, the Directorate has not only carried out these functions but has also considerably enlarged the scope of its original charter of functions because of complex management and organisation problems not contemplated earlier. The directorate has advised the Board on their solutions, from time to time. It is at present functioning as an internal management consultant to the Board performing mainly the following functions:-
Conduct of organisation and management studies.
Carrying out continuous review of work procedures for improving methods and management practices. The Directorate seeks to identify deficient areas and devises more efficient methods of work.
Laying down work/staffing norms.
Assisting the CBDT in formulation of the Action Plan for the Income-tax department and its appraisal by regularly monitoring the performance of the field offices vis-a-vis the targets set for them. On a monthly basis the Directorate collates Central Action Plan statements showing the figures of collection/reduction of arrears and current demand of corporation tax/income-tax and progressive workload and disposal of income tax assessments. The directorate also monitors the performance of the field offices vis-a-vis the quarterly targets set for them.
Monitoring the utility of existing forms, register etc.
2(c)Composition and functions of Directorate of Income Tax (Infrastructure)
This Directorate, has been created after the restructuring of the Department. It draws up a strategic plan for upgradation of facilities at all levels and serves as a nodal agency for prioritizing decisions relating to creation of infrastructure and procurement in the Department. The Directorate is based in Delhi and is headed by a Director of Income Tax (an officer of the rank of Commissioner of Income Tax), who works under the administrative control of Director General of Income Tax (Systems). The DIT (Infrastructure) undertakes the following functions, which were earlier performed by the Board :-
Drawing up of the construction programme for the Income-tax department on an all India basis.
Implementation of the construction programme.
Examination of individual proposals received from CCIT/Commissioners of Income-tax regarding construction of buildings involving :-
drawing up of a schedule of accommodation.
scrutiny of plans and estimates.
securing approval of Expenditure Finance Committee where necessary;
issue of administrative approval and expenditure sanction.
Scrutiny of proposals regarding acquisition of land for construction of departmental buildings involving :-
detailed examination of requirements for office and residential accommodation based on staff strength etc.;
issue of administrative approval and expenditure sanction.
Examination of proposals regarding purchase of buildings.
Examination of proposals regarding repairs of departmental buildings and minor works.
Finalisation of budget proposals in respect of construction of departmental buildings, acquisition of land and purchase of buildings.
Examination of proposals regarding hiring of office/office-cum-residence accommodation and godown accommodation in respect of attached and subordinate offices.
Provision of subsidized accommodation to the staff.
Processing court cases relating to the matters concerning Infrastructure.
Cases regarding requisitioning of buildings and requisitioned properties.
Framing and interpretation of rules regarding allotment of residential accommodation in the departmental pool of the I.T.Department.
Disposal of surplus lands and buildings.
All miscellaneous matters in respect of departmental buildings , office and residential
Processing representations from various staff associations of the Income-tax department.
Processing representations and complaints regarding location of offices in particular buildings.
3. Functions of Director General of Income Tax (Vigilance)
The Director General of Income-tax (Vigilance) is the Chief Vigilance Officer of the Income-tax department. He is appointed with the concurrence of the Central Vigilance Commission, and functions directly under the Central Board of Direct Taxes. He reports to Member (Personnel) and Chairman, CBDT.
Some of his important functions are:-
A. Administrative functions
Supervision and control over the work of the different Directorates of Income Tax (Vigilance).
Vigilance clearance for Group ‘A’ Officers.
In respect of Group ‘A’ level officers, finalisation of the Agreed List, the list of officers of doubtful integrity and the list of officers whose work would be subjected to vigilance inspection.
Maintenance of CVO’s registers for Group ‘A’ officers.
Preparation and furnishing of reports to CBDT/CVC/Ministries.
Framing of norms and issuing guidelines for vigilance functions of the Department.
Drawing up the annual action plan for vigilance work for various functionaries of the department including DGIT (Vig.) himself, DITs (Vig.), CCITs and DGITs.
B. Technical functions
Dealing with complaints.
Vigilance Inspection.
Action on self-contained report.
Disciplinary proceedings.
Actions in respect of cases processed/investigated by the CBI.
References to CVC.
References to UPSC.
References to DOP&T/Ministry of Law/Other Departments.
Scrutiny of immovable property returns.
Coordination with CBI and CVC in respect of complaints against officers of the department.
C. Miscellaneous
DGIT (Vig.) acts as cadre controlling authority in respect of Group ‘B’ officers as also the staff allocated to the regional directorates and DGIT (Vigilance).
He will handle the vigilance and disciplinary matters of the gazetted officers working under his administrative control.
He will initiate the confidential reports of the DITs working in his charge in addition to officers working directly under him.
He will review the confidential reports of the officers in the Directorate written by the Director of Income Tax. He will obtain reports from the Directors of Income-tax concerned and take further necessary action including communication of adverse remarks. The headquarters office of the DGIT (Vigilance) would deal with the representations against adverse remarks and submit the relevant file to the DGIT (Vigilance) through the DIT concerned. The latter will forward two copies of the duly completed annual confidential reports of all the officers working under him to the DGIT (Vigilance) who, after keeping one copy for his record, will pass on the other copy to the Board.
DGIT (Vigilance) shall coordinate the activities and streamline the working of the different directorates functioning under his control.
3(a)Composition and functions of Directorate of Income Tax (Vigilance)
The Director of Income-tax (Vigilance) is an officer of the level of Commissioner of Income-tax. He is assisted by a number of Addl./Joint CITs, at the headquarters, having broadly territorial distribution of work. At present, there are four regional directorates of income-tax (Vigilance) viz. North, West, East and South with their headquarters at Delhi, Mumbai, Kolkata and Chennai respectively.
The detailed functions of the Directorate of Income-tax (Vigilance) are given in the Chapter on “Vigilance” of this Manual and a separate “Manual on Vigilance”. However, the main functions of the Directorate are as under:-
A. Administration functions
Vigilance clearance for Group ‘B’ officers.
In respect of Group ‘B’ level officers, finalisation of the Agreed List, the list of officers of doubtful integrity and list of officers whose work would be subjected to vigilance inspection.
Maintenance of CVO’s registers for Group ‘B’ officers.
Preparing and furnishing following reports to DGIT(Vig.) in respect of Group ‘B’ officers :-
Quarterly progress report.
Quarterly report on the status of disciplinary proceedings cases pending for more than six months.
Quarterly report regarding grant of sanction for prosecution in CBI cases.
Quarterly report on officers/staff under suspension.
Furnishing the above mentioned report in respect of non-gazetted officials of their regions to the DGIT (Vig.) after compiling the same from the reports received from the cadre controlling CCITs.
B. Technical functions
Dealing with complaints.
Preliminary verification.
Investigation of complaints
Vigilance Inspection.
Action on self-contained report.
Disciplinary proceedings.
Action in respect of cases processed/investigated by the CBI.
4. Functions of Director General of Income Tax (Training), National Academy of Direct Taxes (NADT)
The Income Tax Department has an elaborate organisation for the training of its officials -both those who are newly recruited as well as those already in service. The apex body is the National Academy of Direct Taxes
National Academy of Direct Taxes
National Academy of Direct Taxes or NADT is an Indian government owned training academy for IRS officials.-History:The academy was established in 1981 in Nagpur in Maharashtra....
(N.A.D.T) at Nagpur. This is headed by the Director General of Income Tax (Training). He is assisted by an Additional Director General, Addl./Joint Directors and Deputy/Assistant Directors.
The DGIT(Training) is the training coordinator for the Income-tax department. He has the overall responsibility of planning, organising and conducting the induction training courses for the probationers as well as organizing in-service training programmes for senior officers of the Department.
The DGIT(Training) supervises the functioning of seven Regional Training Institutes at Bangalore, Kolkata, Lucknow, Mumbai, Chennai, Chandigarh and Ahmeabad and 26 Ministerial Staff Training Units spread over the country. These institutes impart training to various cadres within their jurisdiction .
Technical functions of DGIT (Training)
Planning, designing and conducting the induction/foundational training course for the officers of IRS and of other services who are selected through UPSC.
Planning, designing and conducting in-service training courses both at NADT and the RTIs.
Nominating various officers for different training courses conducted in either NADT or in the RTIs.
Conducting research for identification of the new training needs of personnel in the Department and also on the efficacy of the training being given to probationers.
Preparation of course materials, background papers etc for the courses to be conducted from time to time on the basis of research studies.
Control, organisation and development of the NADT library.
Coordination of international courses on direct taxes conducted in India.
Coordination between the IT Department and the Department of Personnel in framing the training policy for departmental personnel.
Organising paid courses for other Indian and foreign organisations.
Design and conduct of specialized courses abroad on direct taxes for developing countries.
Miscellaneous functions
The DGIT(Training) acts as the cadre controlling authority in respect of Group ‘C’ employees under his administrative control (except the staff on deputation from CCIT, Nagpur).
He handles the vigilance and disciplinary matters of both gazetted and non gazetted officers working under his administrative control.
The CCIT of the region, in which the NADT or RTI or MSTU, as the case may be, is located, would allocate a specified number of Group B officers as also all categories of staff to each one of these institutes according to their sanctioned strength.
All references from the Directorate General of Income Tax (Training) to the Board, whether technical or otherwise, would be made through DGIT(Training) except in respect of items specially specified by the Board.
Responsibility of keeping the CBDT informed of all the developments in the NADT, RTIs and MSTUs.
Composition and functions of the Regional Training Institutes
RTIs will be headed by a Director/Commissioner of Income Tax. He will be assisted by Addl./Joint Director(s) and four Deputy/Assistant Directors in addition to the specified staff.
The main functions of the RTIs are to identify the training needs of Group B, C & D officials. They are responsible for planning, designing and mounting of all in-service training courses at RTIs and at the MSTUs functioning under them. The RTIs also conduct some training courses for IRS officers and some specialised courses for various departments of the Govt. of India and Public Sector Undertakings. They supervise and control the work of MSTUs coming under their respective jurisdictions. These units cater to the training needs of Group C and D officials.
4a.Functions of Director General of Income Tax (HRD)
To develop and design strategic human resource plans, policies and processes aligned with the goal and vision of the Income Tax Department for ensuring optimal resource mobilisation and delivery of taxpayer services.
To assess and determine the job requirements, job profiles and skills needed for various jobs in the Income Tax Department, and make projections of human resource requirements.
To assist CBDT in designing and implementing policies for systematic career progression, equal opportunity, gender equity, counseling and employee welfare.
To operate a human resource information system by accessing database maintained by CBDT.
To assist CBDT in developing and implementing proper human resource development policies including those relating to recruitment, promotions, performance appraisals, transfers and succession plans.
To design a scientific and objective performance management system to foster accountability and develop a scientific scheme for linking of rewards to performance.
To identify training needs, formulate training policies and facilitate skill enhancement, and to coordinate with other educational/training institutaions/agencies in India and abroad for training of officers of the Department.
To foster international co-operation for incorporating administrative best practices in the field of tax administration.
Any other matter which may be specially assigned by the CBDT.
5.Functions of Director General of Income Tax (Legal & Research)
The functions of Directorate (Legal & Research) shall be as under:-
Receipt of SLP Proposals/Appeal Proposals
To refer the Proposals to Board and Ministry of Law with specific recommendations
Eliciting information from Field Formations needed by Ministry of Law, Central Agency Section.
Vetting of draft Special Leave Petitions, Appeals, Counter Affidavits, Condoning of Delay Applications, etc., on receipt from the Central Agency/field formations
Preparing necessary letters of telex regarding payment of fees by Chief Commissioners of Income tax/forwarding of Special Leave Petition etc.
Correspondence before or after filing of Special Leave Petition/Appeal (filed by Tax Payers/Revenue Department) shall be attended to by the Directorate (Legal).
Correspondence now being handled by the SCC [at present under Commissioner of Income Tax (Judicial), Delhi] relating to queries generated by the CAS on daily hearing basis, shall, once the directorate becomes fully functional, shall stand merged in the Directorate (Legal & Research).
Liaison with the Counsels and Registry of the Supreme Court.
Computerizing the database of Special Leave Petitions (including back files of the Board pertaining to Special Leave Petitions) and creation of database in formats prescribed by Board.
Maintenance of database in formats prescribed by the Board to monitor Special Leave Petitions/revenue effect/issues/ aspect parameters/generation of prescribed reports and coordination with other Zonal Commissioner of Income Tax (Judicial) in this regard including forwarding of supporting inputs.
Any other function that may be allotted to achieve the objectives stated above and any other function that may be assigned by Member (Audit and Judicial), Central Board of Direct Taxes, New Delhi in this regard.
Directorate of Income-tax (IT)
This Directorate has two wings i.e.(A) Inspection- Board exercises efficient control and inspection of the work of the Income-tax officers throughout the country.
(B) Examination - Centralised Conduct of departmental examinations for departmental promosions
Directorate of Inspection (Audit)
Ensures expeditious disposal and settlement of receipt audit objections and also review the work done in the different Commissioner Charges.