{"id":14118,"date":"2025-07-24T14:06:50","date_gmt":"2025-07-24T08:36:50","guid":{"rendered":"https:\/\/vajiramandravi.com\/current-affairs\/?p=14118"},"modified":"2025-07-24T15:36:41","modified_gmt":"2025-07-24T10:06:41","slug":"central-board-of-direct-taxes-cbdt","status":"publish","type":"post","link":"https:\/\/vajiramandravi.com\/current-affairs\/central-board-of-direct-taxes-cbdt\/","title":{"rendered":"Central Board of Direct Taxes (CBDT)"},"content":{"rendered":"<h2><b>Central Board of Direct Taxes Latest News<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The Central Board of Direct Taxes (CBDT) aims to step up its crackdown on evasion through the greater use of data analytics and artificial intelligence (AI) to identify discrepancies in the reporting of income.<\/span><\/p>\n<h2><b>About Central Board of Direct Taxes<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is a<\/span><b> statutory authority <\/b><span style=\"font-weight: 400;\">constituted under the<\/span><b> Central Board of Revenue Act, 1963.<\/b><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is a<\/span><b> part of the Department of Revenue in the Ministry of Finance.<\/b><\/li>\n<\/ul>\n<h2><b>Central Board of Direct Taxes <\/b><b>Functions<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Its functions include <\/span><b>formulation of policies, <\/b><span style=\"font-weight: 400;\">dealing with matters <\/span><b>relating to levy and collection of direct taxes<\/b><span style=\"font-weight: 400;\">, and <\/span><b>supervision of the functioning of<\/b><span style=\"font-weight: 400;\"> the entire I<\/span><b>ncome Tax Department.\u00a0<\/b><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CBDT also <\/span><b>proposes legislative changes in direct tax enactments <\/b><span style=\"font-weight: 400;\">and changes in rates and structure of taxation in tune with the policies of the Government.<\/span><\/li>\n<\/ul>\n<h2><b>Central Board of Direct Taxes <\/b><b>Historical Background<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In <\/span><b>1924, a Board of Revenue<\/b><span style=\"font-weight: 400;\"> was set up to make tax collection more efficient in British India.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Initially, the Board was in <\/span><b>charge of both direct and indirect taxes.<\/b><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">However, when the administration of taxes became too unwieldy for one Board to handle, the Board was <\/span><b>split up into two,<\/b><span style=\"font-weight: 400;\"> namely the <\/span><b>Central Board of Direct Taxes and Central Board of Excise and Customs, <\/b><span style=\"font-weight: 400;\">with effect from 1.1.<\/span><b>1964<\/b><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This division was formalized through the constitution of the two Boards <\/span><b>under Section 3 of the Central Board of Revenue Act, 1963.<\/b><\/li>\n<\/ul>\n<h2><b>Central Board of Direct Taxes <\/b><b>Structure<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The CBDT is headed by a <\/span><b>Chairman<\/b><span style=\"font-weight: 400;\"> and also comprises <\/span><b>six members,<\/b><span style=\"font-weight: 400;\"> all of whom are ex-officio Special Secretary to the Government of India.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Member (Income Tax)<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Member (Legislation and Computerization)<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Member (Revenue)<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Member (Personnel &amp; Vigilance)<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Member (Investigation)<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Member (Audit &amp; Judicial)<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Chairman is the co-ordinating head, and <\/span><b>each of the members <\/b><span style=\"font-weight: 400;\">has been assigned a <\/span><b>specialized function. <\/b><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\">The<b style=\"font-size: inherit;\"> Chairman and Members <\/b><span style=\"font-weight: 400;\">of CBDT are selected from <\/span><b style=\"font-size: inherit;\">Indian Revenue Service (IRS).<\/b><\/li>\n<\/ul>\n<p><b>Source<\/b><span style=\"font-weight: 400;\">: <\/span><a href=\"https:\/\/economictimes.indiatimes.com\/news\/economy\/policy\/cbdt-to-ramp-up-ai-led-crackdown-on-tax-evasion-ahead-of-new-income-tax-law-chairman-ravi-agrawal\/articleshow\/122866379.cms?from=mdr\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">ET<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Board of Direct Taxes (CBDT) is a statutory authority under the Central Board of Revenue Act, 1963, responsible for direct tax policy and administration in India. Read more about Central Board of Direct Taxes (CBDT), Functions, Structure, Background, News<\/p>\n","protected":false},"author":5,"featured_media":56532,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[1783,21,22,23],"class_list":{"0":"post-14118","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-upsc-prelims-current-affairs","8":"tag-central-board-of-direct-taxes","9":"tag-prelims-pointers","10":"tag-upsc-current-affairs","11":"tag-upsc-prelims-current-affairs","12":"no-featured-image-padding"},"acf":[],"_links":{"self":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/14118","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/comments?post=14118"}],"version-history":[{"count":0,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/14118\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media\/56532"}],"wp:attachment":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media?parent=14118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/categories?post=14118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/tags?post=14118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}