cbdt & cbec

8/10/2019 CBDT & CBEC

1/21

Income Tax DepartmentFrom Wikipedia, the free encyclopedia

Income Tax Department

Agency overview

Formed 1922

Jurisdiction Government of India

Minister

responsible

Arun Jaitley, Finance Minister

Agency

executive

Mr. K. V. Chowdary

IRS,Chairperson, Central Board of

Direct Taxes

Parent

department

Department of Revenue

Website incometaxindia.gov.in

The Income Tax Department, also referred to as ITDepartment, is a government agencyin charge ofmonitoring theincome taxcollection by the Government ofIndia. It functions under the Department of Revenue ofthe Ministry of Finance.

[1]It is responsible for administering

following direct taxation acts passed by Parliament ofIndia.[2]

Income Tax Act

Wealth Tax Act

Gift Tax Act

8/10/2019 CBDT & CBEC

2/21

Expenditure Tax Act

Interest Tax Act

Various Finance Acts (Passed Every Year in Budget

Session)The IT Department is also responsible for enforcing theDouble Taxation Avoidance Agreements and deals withvarious aspects of international taxation such as TransferPricing. Finance Bill 2012 seeks to grant Income TaxDepartment powers to combat aggressive Tax avoidanceby enforcing General Anti Avoidance Rules.

[3

Management[edit]

Further information: Central Board of Direct Taxes

The Central Board of Direct Taxes (CBDT) is a part of

Department of Revenue in the Ministry of Finance. The

CBDT provides inputs for policy and planning of direct

taxes in India, and is also responsible for administration ofdirect tax laws through the IT Department. The CBDT is a

statutory authority functioning under the Central Board of

Revenue Act, 1963. The officials of the Board in their ex

officiocapacity also function as a division of the Ministry

dealing with matters relating to levy and collection of direct

taxes. The CBDT is headed by Chairman and also

comprises six members, all of whom are ex officioSpecial

Secretary to the Government of India.

8/10/2019 CBDT & CBEC

3/21

The Chairman and members of the CBDT are selected

from the Indian Revenue Service(IRS), whose members

constitute the top management of the IT Department. The

Chairman and every member of CBDT are responsible for

exercising supervisory control over definite areas of field

offices of IT Department, known as Zones. Various

functions and responsibilities of the CBDT are distributed

amongst Chairman and six members, with only fundamental

issues reserved for collective decision by the CBDT. Theareas for collective decision by the CBDT include policy

regarding discharge of statutory functions of the CBDT and

of the Union Government under the various direct tax laws.

They also include 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 personnelof the Income-tax Department;

8/10/2019 CBDT & CBEC

4/21

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 forjoint consideration of the Board.[

News:-

R.K.Tiwari was appointed as the new chairman of Central Board of Direct

Taxes (CBDT) on 9 February 2014.

The appointment was approved by the Appointments Committee of the

Cabinet (ACC).

Mr. Tiwari is a 1976-batch Indian Revenue Service (IRS) officer. He is

currently working as the Member of Legislation and Computerisation

Department in the CBDT.

He will take the charge from 1 March 2014. He will succeed Chairperson

8/10/2019 CBDT & CBEC

5/21

Sudha Sharma who is scheduled to retire on 28 February 2014.

About CBDT

The CBDT is a part of Department of Revenue in the Ministry of Finance.

The Central Board of Direct Taxes is a statutory authority functioning under

the Central Board of Revenue Act, 1963.

CBDT is a seven-

member body including the Chairman and it is the apex authority for policy

planning and administrative control over the I-T department and collection

of direct taxes in the country.

Central Board of Direct Taxes to holdhigh-level tax collection meeting nextweekNEW DELHI: The newly-constituted CBDTwill hold its firstmeeting next week to review revenue collection work under thedirect taxes category which includes income tax and corporatetax.The Central Board of Direct Taxes, the administrative authority ofthe Income Tax department, is scheduled to hold a videoconferencing from North block here between members of theboard and top officers of the tax department from across the

country on December 22, officials said.A major reshuffle had been effected in the CBDT recently in whichthe newly-appointed four members were allocated their chargesand work area. One member has been working in the boardearlier.

8/10/2019 CBDT & CBEC

6/21

The next week's meeting will be chaired by CBDTChairpersonAnita Kapuralong with the five members."The CBDT has asked all Chief Commissioners, DirectorsGeneral, I-T Commissioners (TDS) and those in the international

taxation units to attend the meeting. This is the first meeting beingtaken by the board after new members have been appointed anddistributed their charges recently," a senior official said.

The official said the meeting will not only discuss various issuesand challenges facing the tax collectionwork but will also takeforward the decisions of a similar meeting which was chaired byFinance MinisterArun Jaitleyin October on the same subject.

The government has fixed direct tax collection target of over Rs7,36,221 crore for 2014-15, which is 15 per cent higher than therevised estimates of the last fiscal.

Under the direct taxes category, the I-T department collectspersonal tax, corporate tax and wealth tax.

The CBDT has six members apart from the chairperson and isresponsible for framing policy and administrative issues related to

direct taxes and the Income Tax department.

Central Board of Direct Taxes signs firstbilateral Advance Pricing AgreementPTIDec 19, 2014, 09.31PM IST

8/10/2019 CBDT & CBEC

7/21

(The scheme has been introduced

NEW DELHI: Tax a

Taxes(CBDT) today

Agreement(APA) wit

"This is India's first

of five years," an of

APAs will improve I

said, adding the AP

about one-and-a-half

normally taken in fin

The scheme has be

and uniformity in tra

companies and redu

)

thority Central Board of Dire

signed a bilateral Advance P

a Japanese company.

bilateral APA. The APA is for

icial statement said.

VESTMENT climate in the

has been finalised in a per

years, which is shorter than

alising APAs internationally.

n introduced to bring about

nsfer pricing matters of multi-

cing litigation.

t

icing

a period

country, it

iod of

time

ertainty

ational

8/10/2019 CBDT & CBEC

8/21

In the context of growing economic ties between Japanand

India, especially after Prime Minister's visit to Japan, this

APA is expected to generate positive sentiments among

Japanese investors in India.

Commenting on the first Bilateral APA between India and

Japan, S P Singh, Senior Director, Deloitte Haskins& Sells

said transfer pricing has become the most discussed tax

topic over the last few years, not only among tax experts

and policy makers, but also in corporate board rooms.Transfer pricing authorities are often considered very

aggressive and unappreciative of business and economic

realities, he said.

In 2012 the government introduced mechanism of Advance

Pricing Agreement (APA), he said, adding that to avoidprotracted litigation, many multinational companies have

decided to adopt the APA route.

Central Board of Excise and CustomsFrom Wikipedia, the free encyclopedia

Customs & Central Excise

8/10/2019 CBDT & CBEC

9/21

Logo of the Customs & Central Excise.

Agency overview

Formed 26 Jan 1944

Employees 19,137 (Gazetted Officers) &

53,754(Non Gazetted

Officers)

Legal

personality

Governmental: Government

agency

Jurisdictional structure

Federal

agency

India

Governing

body

Government of India

General

nature

Federal law enforcement

Civilian agency

Operational structure

Headquarters Ministry of Finance,North

8/10/2019 CBDT & CBEC

10/21

Block,New Delhi, India

Agency

executive

Mrs. J.M. Shanti Sundharam,

IRS,Chairman

Parentagency

Ministry of Finance,Department of Revenue

Facilities

Branchs 91

Website

www.cbec.gov.in

The Central Board of Excise andCustom(Hindi: ) is the

nodal national agency responsible for

administering Customs, Central Excise, Service

Tax& Narcoticsin India. The Customs & Central

Excise department was established in the year 1855by the then British Governor General of India, to

administer customs laws in India and collection of

import duties / land revenue. It is one of the oldest

government departments of India.

Currently the Customs and Excise department comesunder the Department of Revenue, Ministry of

Finance. The agency is staffed by IRS officers who

start their careers as Assistant Commissioners in the

8/10/2019 CBDT & CBEC

11/21

field and within 2025 years rise to the post of Chief

Commissioners, with a few senior most officers who

become Members of CBEC / CESTAT / SettlementCommission.

Structure

The Central Board of Excise & Customs(CBEC) is headed

by Chairperson CBECand consist of six Members of CBEC.

1. CBEC Chairperson - Mr. Kaushal Srivastav,IRS

2. Member Customs - Ms. Mala Srivastava,IRS

3. Member Service Tax - Mr Shashi Bhushan Singh,IRS

4. Member Central Excise - Mr. Shashi Bhushan Singh,IRS

(Additional Charge)

5. Member Personnel & Vigilance - Mr. Ms. Joy KumariChander

6. Member Legal & Judicial - Ms. Mala Shrivastav,IRS

(Additional Charge)

7. Member Budget - Mr. Kaushal Srivastav,IRS (Additional

Charge)

8/10/2019 CBDT & CBEC

12/21

Duties:-

Central Excise & Customs

1.Collection of Excise Duty& Service Tax.

2.Collection of Customs Duty on Land Customs Station,

ICD's, SEZ's, Container Freight Station.

3.Prevention of Smuggling through Land Customs Station

& Border Check Points.

Customs

1.Collection of Customs Duty on International Airports,

Seaports, Custom Houses, International Air Cargo

Stations & International ICD's.

2.Prevention of Smuggling on International Airports &

SeaCentral Bureau of Narcotics

1.Collection of Narcotics Duty in Madhya Pradesh, Utter

Pradesh& Rajasthan.

2.Prevention of drug trafficking and the abuse of illegal

substances.

8/10/2019 CBDT & CBEC

13/21

Hierarchy

Insignia for Indian Customs,Cen

Ranks of the Customs &

Position inthe

Government

of India

1 Apex Scale

CBE

CBE

Com

Eco

Bure

Secr

India

2Higher Admn.

Grade +

Chie

Dire

to) S

Gov

3Higher

Administrative

Prin

Com

ral Excise & Narcotics Department

entral Excise Department

Level and Rank

Order

Precede

(As pe

Preside

order

Chairperson / Member

/ Principal Chief

missioner / DG Central

omic Intelligence

au(Equivalent to)

tary to Government of

23

Commissioner /

tor General(Equivalent

ecial Secretary to

rnment of India

23

ipal

missioner(Equivalent to)25

f

ce

r

tial

Pay

Band

Rs.

80,000

(Fixed)

Rs.

75,500

-

80,000

Rs.

67,000

8/10/2019 CBDT & CBEC

14/21

Grade Additional Secretary to

Government of India

-

79,000

with GP

Rs.

12,000

4

Senior

Administrative

Grade

Commissioner(Equivalent to)

Joint Secretary to Government

of India

26

Rs.

37,400

-

67,000

with GPRs.

10,000

5Selection

Grade

Additional


Director to Government ofIndia

Rs.

37,400

-

67,000

with GP

Rs.

8,700

6Junior Admn.

Grade

Joint


Deputy Secretary to

Government of India

Rs.

15,600

-

39,100

with GP

Rs.

7,600

8/10/2019 CBDT & CBEC

15/21

7 Senior TimeScale

Deputy

Commissioner(Equivalent to)Under Secretary Secretary to

Government of India

Rs.

15,600

-

39,100

with GP

Rs.

6,600

8Junior Time

Scale

Assistant Commissioner/Entry Level IRS Officer

(Probationer)

Rs.

15,600

-39,100

with GP

Rs.

5,400

9 NA

Superintendent / Sr.

Intelligence Officer / District

Opium Officer / Appraising

Officer

Rs.

9,300 -

34,800

with GP

Rs.

5,400

or

4,800

10 NA

Inspector / Preventive

Officer / Intelligence Officer /

Examiner

Rs.

9,300 -

34,800

with GP

Rs.

8/10/2019 CBDT & CBEC

16/21

4,600

11 NA Executive Assistant

Rs.

9,300 -34,800

with GP

Rs.

4,200

12 NATax Assistant / SubInspector(CBN / Weapon /

DH)

Rs.

5,200 -

20,000

with GP

Rs.

2,400

13 NA

Assistant Sub

Inspector(Weapon / Dog

Handler)

Rs.

5,200 -

20,000with GP

Rs.

2,000

13 NA Head Havaldar

Rs.

5,200 -

20,000

with GP

Rs.

1,900

15 NA Havaldar Rs. 180

8/10/2019 CBDT & CBEC

17/21

Regional unit of DirectorateGeneral of Central Excise

Intelligence set up in MangaloreOct 15, 2014, 06.20 PM IST

MANGALORE: The Directorate General of Central Excise Intelligence

(DGCEI), the apex intelligence agency under the Central Board of

Excise and Customs (CBEC) for combating evasion of central excise

duty and service tax has established a new regional unit here on

Wednesday. D Purushotham, Commissioner of Customs inaugurated

the office. DGCEI functions under department of revenue and Union

Ministry of Finance.

This intelligence organization focuses on detection of evasion of

central excise duty and service tax. The Mangalore regional unit willfunction under the control of zonal unit at Bangalore, which has two

other regional units at Belgaum and Kochi. The newly established

regional unit will spearhead anti-evasion activities in Uttara Kannada,

DK, Udupi, Hassan, Chamarajanagar, Chikmagalur, Kodagu, Mandya,

Mysore and Shimoga.

The above districts fall under jurisdiction of Commissionerates ofCentral Excise and Service Tax of Mangalore/Mysore respectively. The

regional unit here is located at Nanthoor Circle, Mangalore. Headed by

deputy director, it has strength of three senior intelligence officers and

six intelligence officers. Lakshmi Hande Puri, Commissioner of IT,

8/10/2019 CBDT & CBEC

18/21

Mangalore and M Subramanyam, Commissioner of Central Excise and

Service Tax were present.

Income Tax Inspector (ITI):

An ITI generally can be posted at either of the two types of seats

which are transferable on cyclic basis. Work related to assessment

of tax or non-assessment of tax. When on an assessment seat he

is supposed to see the work related to assessment of income tax

to be imposed on an individual, partnership firm, company etc; and

refund of it in case someone has deposited in excess. He also hasto see the work related to TAX DEDUCTION AT SOURCE (TDS)

besides being accompanying a raid team. An ITI on non-

assessment seat generally has to do do clerical work though he too

could be asked to accompany a raid team.

His promotions in the order are ITO, Assistant Commissioner,

Deputy Commissioner and so on. He is posted in the pay band

9,300-34,800 with grade pay of RS 4,600. He is entitled for 30 liter

of petrol if posted on assessment seat. Also he gets a sim from the

department on which all STD calls on every type of BSNL/MTNL

phone are free; and 400 minutes on other phones whether STD or

LOCAL are free for every month. This sim is provided to every ITI

irrespective of the seat he is posted at.

To be eligible for promotion to the post of ITO (Group-B Gazetted)he has to pass the departmental exam; but this exam is just for

ELIGIBILITY; promotion is on the basis of SENIORITY only which

differs from zone to zone. After promotion to the post of Assistant

Commissioner the transfer becomes ALL INDIA LIABILITY. Before

8/10/2019 CBDT & CBEC

19/21

that the department can transfer him within the zone only unless he

himself is interested in the zonal transfer. This is a job without

uniform.

EXAMINER:

This is an inspector post also; and posted in the pay band

9,300-34,800 with grade pay of RS 4,600.If posted in

Headquarter----Clerical/File workIf posted in the field----

Executive work e.g. to examine the goods imported or to

be exported and assessing duty on thatThis is not an uniform post.

His promotions in the order are Appraiser (Group-B

Gazetted), Assistant Commissioner, Deputy Commissioner

and so on. There is a qualifying period of 3 years for the

promotion to the post of Appraiser; means he cant be

promoted to that post before completion of three yearsservice as Examiner. This post is considered to be the best

among all CGLE posts. One of the main reasons is faster

promotions as compared to the other posts of CGLE.

Examiner posts lie in 11 coastal cities only.

Preventive Officer (PO):Again this is an inspector post also; and posted in the pay

band 9,300-34,800 with grade pay of RS 4,600.If posted in

Headquarter----Clerical/File work If posted in the field (like

8/10/2019 CBDT & CBEC

20/21

an airport/coast etc)----Executive work e.g. prevention of

smuggling, assessment of customs duty on goods, can

arrest, seize , search, detain etc. on any kind of doubt of

smuggling, and etc. Duty is round the clock (You have to

work in day/night shift).

Uniform (Ashoka Stambha with 2 yellow strips) is a must.

His promotions in the order are Superintendent (Group-B


and so on. There is a qualifying period of 8 years for thepromotion to the post of Superintendent; means he cant be

promoted to that post before completion of eight years of

service as PO. There is a departmental exam for

confirmation; without passing in that he cant be made

confirmed; nor he can be promoted to the next post.

Promotion period differs from zone to zone since there iszonal seniority.

This post like the Examiner posts lies in 11 coastal cities

only.

Central Excise Inspector

This is a post in the pay band 9,300-34,800 with grade payof RS 4,600.If posted in Headquarter----Clerical/File workIf

posted in the field (like a range etc)----Executive work e.g.

augmentation of central excise & Service tax etc, detection

8/10/2019 CBDT & CBEC

21/21

of evasion of taxes etc.

Uniform (khaki) is there but generally optional to wear.

His promotions in the order are Superintendent (Group-B


and so on. There is a qualifying period of 8 years for the

promotion to the post of Superintendent; means he cant be

promoted to that post before completion of eight years of

service as Excise Inspector. There is a departmental exam

for confirmation; without passing in that he cant be madeconfirmed; nor he can be promoted to the next post.

Promotion period differs from zone to zone since there is

zonal seniority. These posts are everywhere in the country.

cbdt & cbec

Documents