Name – Diksha S.

Kamble

Roll No – 9032

Semester – M com II

Subject Name – Business tax assessment & planning

Topic Name – Income tax authorities

IMPORTANCE OF INCOME-TAX
AUTHORITIES -

 The main responsibility of the Income Tax Department is to enforce

various direct tax laws, most important among these being the
Income-tax Act, 1961, to collect revenue for the government of India.
INCOME TAX AUTHORITIES (HIGHER TO LOWER) -

Tax authorities [sec- 116] –

1. Central board of direct taxes (CBDT)
2. Principal chief commissioners of income tax
3. Chief commissioner of income tax
4. Principal commissioner of income tax
5. Commissioner of income tax
6. Additional commissioner of income tax
7. Joint commissioner of income tax
8. Deputy commissioner of income tax
9. Assistant commissioner of income tax
10. Income tax officers
INCOME TAX AUTHORITIES –

 Central board of direct taxes (CBDT) - The CBDT is a part of Department of revenue in
the Ministry of Finance. And it provides essential inputs for policy and planning of direct
taxes.

 Principal chief commissioners of income tax – it is Controlling Authority of the region and
has the jurisdiction over the region.

 Chief commissioner of income tax - It functions under the Department of Revenue in the
Union Ministry of Finance and is concerned with the administration, assessment cases of
the various direct taxes.
THANK YOU !