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. Matters relating to search & seizure operations and related reports including two hourly, telex/fax, search & seizure Statistics. • All other miscellaneous matters not specifically allotted to Investigation-II to V Sections. Nodal for matters relating to communication under Mutual Legal Assistance Treaties (MLAT)/Letter Rogatory (LR) and Interpol Requests. Any other subject which is not specifically allotted to any other director in the TPL division. (c) All matters relating to penalties under Estate Duty/ Gift-Tax Acts.
Q.3. What additional roles are performed by The Central Board of Direct Taxes ?
In India, the CBDT provides the required policy and planning inputs. Central Board of Direct Taxes is one of the most important topics for UPSC IAS Examination. In line with OECD guidelines, CBDT also cooperates with other countries in combating tax evasion and avoidance, especially by implementing the Base Erosion and Profit Shifting (BEPS) initiative. All technical and procedural matters, including policy inputs, pertaining to transfer pricing provision including regarding the APA Programme and Safe Harbour Rule. Inter-departmental coordination with various agencies (Central, State or Non-government) on investigation related matters. • All policy matters, including issuing Guidelines and monitoring the performance of the Benami Prohibition Units (BPU) of the Income-tax Department.
(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.
(viii) It acts as resource centre for keeping record of information, both paper and electronic, appearing in the media. (vi) It conveys the factual/official position on action taken by the Department against individuals/institutions reported in the media, as appropriate. (i) Vigilance and disciplinary proceedings/complaints against Group A Officers. All complaints/representations, Parliament Questions, Consultative and Advisory Committee work relating to the above.
Q9. How can taxpayers resolve their grievances with the CBDT?
All policy matters relating to establishment and cadre management, on behalf of CBDT. All matters relating to training except foreign training. Supervision and control over the work of Pr. CCIT (Exemptions) and all policy matters related to Exemption Section 10, 11, 12 & 13. The Income Tax Department appeals to taxpayers NOT to respond to such e-mails and NOT to share information relating to their credit card, bank and other financial accounts.
CBDT provides a robust grievance redressal system through platforms like e-Nivaran, where taxpayers can raise concerns and track resolutions online. CBDT operates Taxpayer Facilitation Centers across the country to help taxpayers resolve queries, file returns, and avail of various services. The CBDT works very closely with the Ministry of Finance on many financial issues, especially when preparing the national budget.
Through initiatives like faceless assessments, e-filing portals, and digital grievance redressal mechanisms. India, through CBDT, has signed several Double Taxation Avoidance Agreements (DTAAs) to prevent businesses and individuals from being taxed twice on the same income by two countries. The Faceless Assessment Scheme, started in 2020 and expanded in 2021, removed the need for personal meetings in the tax assessment process, making it more transparent and objective.
What is the Central Board of Direct Taxes (CBDT)?
All complaints/representations, Parliament Questions, PAC, consultative/ Advisory Committee work relating to the above. All matters relating to establishment of marine/air-borne units for the purpose of counter intelligence and special operations. All matters relating to establishment of armed units, procurement of arms & ammunition, management of armory and related issues. All matters relating to security of Direct Tax establishments, including CBDT, its attached Directorates and subordinate offices. 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.
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- All problems having bearing on subjects dealt within the following Chapter of the Income Tax Act, 1961.
- Coordination and participation with the International Cooperation (IC) Division, DOPT on matters relating to G20 Anti-Corruption Working Group (ACWG), BRICS, ACWG.
Researches and studies to monitor tax evasion and measures to curb tax evasion. 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. All matters having bearing on subjects dealt within the following Chapter of the Income Tax Act, 1961. Coordination of Service litigation matters pending in various courts including the Supreme Court, High Court and several Benches of the Central Administrative Tribunal. 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.
Functions and Powers
- All matters relating to administration of penalties under Chapter XXI of the Income Tax Act, 1961 and corresponding penalties under other direct tax laws.
- 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.
- It’s an important topic that aspirants preparing for the IAS Exam should be well versed with.
- The CBDT has a Chairperson and six Members, each responsible for different areas such as legislation, revenue, investigation, and judicial matters.
- Matters relating to investigation not specifically allotted to Investigation-II to V.
The Faceless Assessment Scheme, started in 2020, was a big step towards making tax management more clear and effective. (a) All matters and references relating to agreement with other countries, avoidance of double taxation in respect of Estate Duty/ Gift-Tax. 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. The Central Board of Direct Taxes (CBDT) is a statutory authority functioning under the Central Board of Revenue Act, 1963. The CBDT is a part of the Department of Revenue in the Ministry of Finance, Government of India.
Central Board of Direct Taxes (CBDT) – UPSC Notes
TaxBuddy leverages technology to bring expert advice to taxpayers at reasonable cost. The Faceless Assessment Scheme eliminates human interaction in tax assessments. It promotes transparency by conducting assessments through a digital platform where cases are randomly allocated to officers, reducing the risk of bias or corruption. Circulars focused on digital taxation, clarifications on deductions under various sections, and corporate tax reforms. Despite technological advancements, tax evasion remains a major challenge. CBDT is continuously working on strengthening its enforcement the cbdt is a statutory authority functioning under the mechanisms to address this issue.
All matters relating to rewards for Officers and Informants. All matters relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Parliament questions and matters relating to PAC and Consultative and Advisory Committees of Parliament relating to the above. Financial Management relating to expenditure budget for which ADG (Expenditure Budget) is the nodal agency, shall be supervised by him on behalf of CBDT.
Significance of Central Board of Direct Taxes
All matters related to Joint International Tax Shelter Information Centre (JITSIC) to combat cross-border tax avoidance pertaining to coordination of SPOC for DLG. Administrative matters including complaints/petitions, disciplinary proceedings relating to Investigation Directorates, Central charges and Intelligence & Criminal Investigation Directorates. 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. (i) The Media Cell handles all matters including dealing with the media on issues pertaining to CBDT (print, electronic & digital etc.). All tax evasion complaints including those received from M.Ps. And others.
Approval u/s 35(1)(ii)(iii) relating to above subjects of the Income-tax Act, 1961. Sections 154 to 158-All matters relating thereto. Chapter XIV Sections from 139 to 146-All matters relating thereto. Determination of tax in certain special cases (Section 111A, 112 and 112 A).