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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
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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.
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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;
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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
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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.
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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
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(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
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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
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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
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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
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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)
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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.
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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
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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
Commissioner(Equivalent to)
Director to Government ofIndia
Rs.
37,400
-
67,000
with GP
Rs.
8,700
6Junior Admn.
Grade
Joint
Commissioner(Equivalent to)
Deputy Secretary to
Government of India
Rs.
15,600
-
39,100
with GP
Rs.
7,600
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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.
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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
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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,
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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
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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
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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
Gazetted), Assistant Commissioner, Deputy Commissioner
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
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of evasion of taxes etc.
Uniform (khaki) is there but generally optional to wear.
His promotions in the order are Superintendent (Group-B
Gazetted), Assistant Commissioner, Deputy Commissioner
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.