CBDT: latest Circulars, Instructions, Notifications, E-Assessment Directory of Legal & Accounting Professionals

All the matters relating to Tax Payers Services including grievances except CPGRAM. Providing inputs on Policy issues relating to the above. Coordination with OECD on issues relating to Tax and Development and Tax Inspectors without Borders. All matters relating to Exchange of Information in respect of countries in the geographical regions assigned to JS (FT&TR-II). Providing inputs on Policy issues relating to above.

To organise collection and feedback of information regarding critical areas where mistakes have been detected by Revenue Audit and Internal Audit. To inspect the work of the audit wing of the various CIT charges. To report periodically to the Board on the findings emerging from the inspection review.

All complaints/representations, Parliament Questions, Consultative and Advisory Committee work relation to the above. The Nodal Office for work relating to authentication of Notifications issued under the Income Tax Wealth Tax Act to be laid on the table of both houses of the Parliament. Orders u/s 119 of the Income-tax Act, 1961 relating to the above subjects. Work including references from Chief Controller of Accounts relating to acceptance of Direct Taxes by public sector banks. To attend to matters coming in the courts and assisting/briefing Govt. Counsel/Central Agency.

LIST OF CHAIRMAN OF CENTRAL BOARD OF DIRECT TAXES FROM 1964 TO 2023

Cadre controlling authority in respect of Group ‘B’ officers as also the staff allocated to the above Directorates and DGIT (Admn.). Various functions and responsibilities of CBDT are distributed amongst Chairman and six Members, with only fundamental issues reserved for collective decision by CBDT. In addition, the Chairman and every Member of CBDT are responsible for exercising supervisory control over definite areas of field offices of Income Tax Department, known as Zones. Monitoring of dossiers above 25 Crores, recovery matters thereto, follow up of directions provided by the directorate, processing of matters relating to publication of names of Tax defaulters, collecting and collating information pan India. Analysis of confidential matters relating to recovery, processing for FIU data mining as nodal agency, dissemination of information thereto etc. Information management, data-warehousing and data mining relating to reduction of tax avoidance and curbing tax evasion, management of tax risks.

the cbdt is a statutory authority functioning under the VII i.e. Income forming part of total income on which no income tax is payable. Coordination of work with Chief Vigilance office namely Director of income tax .

The relevant files will be put up to the DGIT for appropriate orders through the DIT concerned. 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. 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.

Coordination of international courses on direct taxes conducted in India. He will handle the vigilance and disciplinary matters of the gazetted officers working under his administrative control. The directorate also performs all other related work.

Brief Information about Central Board of Direct Taxes (CBDT):

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. Quarterly report on officers/staff under suspension. 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.

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 viz. North, West, East and South with their headquarters at Delhi, Mumbai, Kolkata and Chennai respectively.

The Indian Revenue Service is the administrative revenue civil service under Group A of the Central Civil Services of the executive branch of the Government of India. However, its functions are governed by the Department of Revenue of the Ministry of Finance and are under the administrative direction of the Revenue Secretary and the ministerial command of the Minister of Finance. The Central Board of Direct Taxes and the Central Board of Indirect Taxes and Customs is headed by a Chairman who is also ex-officio Special Secretary to the Government of India. CBDT is responsible in matters relating to the levy and collection of all Direct Taxes whereas those relating to levy and collection of Customs and Central Excise duties and other Indirect Taxes fall within the duties of the CBIC. 19. Work relating to UN organised Tax Seminar relating to direct tax .

Grant of vigilance clearance to various retiring officers as well as on other matters if so required. All matters relating to reservation for SC/ST in services in the attached and subordinate offices under the CBDT. All tax evasion complaints including those received from M.Ps. And others.

Notifications

Supervision and control of the work of DG , DGIT , Director General of Income-tax Nagpur and DI . All matters falling under Chapter XIVA, XXA, XXC of the Income- tax Act, 1961. 3.Matters relating to departmentalized accounting system. Supervision and control over the work of Chief Commissioners of Income-tax situated in Eastern charge-West Bengal, Bihar, Orissa, north East, Jharkhand. Supervision and control over the Chief Commissioner of the Income-tax situated in Western Region-Gujarat.

Issue of administrative approval and expenditure sanction. Implementation of software packages at various computer centres of the department including on-the-job training and monitoring the progress of implementation. 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.).

Processing of representations form Unions/Associations of Income-tax employees in service matters concerning Ad. VII Section-Preparation of monthly reports to the Board regarding important matters. All general organizational administrative matters relating to Attached and Subordinate officers under the CBDT. 17.

• Making all vigilance related references to CBDT, CVC, DOPT, UPSC etc.
• • Processing for Empanelment as Joint Secretary/Addl.Secretary/Secretary for IRS officers.
• These Members also comprise of ex-officio Special Secretaries to the Government of India.
• The Central Board of Direct Taxes is headed by an ex-officio Special Secretary to the Government of India and is also the cadre controlling authority of the Indian Revenue Service.

Matters relating to security of Direct Tax establishments, including CBDT, its attached Directorates and subordinate offices. Matters relating to 24X7 Control Room, Top Secret/Secret Record Management and related issues. Matters relating to exchange of information with FIU-IND, stock and commodities regulators, market intermediaries, etc. and related coordination.

Selection of cases for scrutiny in time and ensuring their timely disposal. Seeing that all tax payers grievances are attended in time and redressed in a fixed time bound manner. Detailed functions of the Range are enumerated in the relevant chapters of this Manual such as ‘Office Management’, ‘Assessment Procedure’, etc.

https://1investing.in/ of the immovable property returns submitted by the officers. Transfers and posting of “Group A” officers upto the level of Addl./Joint DIT within the above mentioned Directorates. • Processing for Empanelment as Joint Secretary/Addl.Secretary/Secretary for IRS officers. Training at DTRTI is imparted through mandatory and In-Service programmes as well as national and regional course which include special and request courses in addition to the Excellence Series of Programmes. Planning and Conduct of In-service courses mounted by all the eight assigned centres. Confidential matters relating to recovery, intelligence inputs via FIU, reports etc.

It may also be noted that the present CBDT Notification does not address invocation of broader provisions to treat share investments by non-resident investors as unexplained cash credits. • This change comes into force retrospectively from 11 April 2018, being the date on which the 2018 DIPP Notification was issued/published in the official gazette. Shares), the taxpayer continues to have the option to obtain a valuation report from either a Category I MB or a CA. The changes in Rule 11UA are depicted in the table at Annexure. It is reiterated that the outstanding income-tax demand relating to additions made under section 56 shall not be pursued and no communication with the assessee in respect of outstanding demand shall be made for this purpose. In respect of other income-tax demand, it is decided that the income-tax demand shall not be pursued unless the demand is confirmed by the ITAT.

The Director General of Income-tax 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 and Chairman, CBDT.

Department of Revenue is the federal agency responsible for handling revenue created from the taxation of citizens and business. This department is also liable for the collection of a wide variety of taxes. Each tax has its own department of revenue that collects local and state taxes in India. The Department of Revenue works under the overall instructions and control of the Secretary . Matters related to the Direct and Indirect Union Taxes is monitored by this department via two statutory Boards namely, the Central Board of Direct Taxes and Central Board of Indirect Taxes and Customs . The Central Board of Direct Taxes is functioning as a statutory authority under the Central Board of Revenue Act, 1963.

The list of prosecutable offences under the Act specifying the approving authority is annexed herewith. General administration and grievance redressal mechanism in the respective Centres and units. All communications between the National e-assessment Centre and the assessee will be exchanged exclusively by electronic mode. The internal communication within the department will also be online.