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Central Board of Direct Taxes (CBDT)

Role and Functions

The Central Board of Direct Taxes (CBDT) is a statutory authority functioning under the Central Board of Revenue Act, 1963. It is the apex body for the administration of direct tax laws in India, operating under the Department of Revenue in the Ministry of Finance. CBDT provides policy inputs for direct tax legislation and is responsible for the administration of direct taxes through the Income Tax Department.

Key details
  • CBDT is headed by a Chairman and comprises six Members (Income Tax, Legislation and Computerisation, Investigation, Audit and Judicial, Revenue, and Taxpayer Services).
  • The Income Tax Department, administered by CBDT, has approximately 75,000 employees across India.
  • CBDT issues circulars and notifications for the implementation of tax laws, which are binding on tax authorities.
  • The Faceless Assessment Scheme (launched in 2020) and Faceless Appeal Scheme aim to eliminate the human interface in tax assessment, reducing discretion and corruption.
  • Direct tax collections have grown significantly: Rs 19.60 lakh crore in FY 2024-25 (provisional), reflecting improved compliance and base broadening.
In the news

Tracked since February 08, 2026 · last seen August 19, 2026 · updates as the daily brief publishes

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