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Functions

FUNCTIONS AND STRUCTURE OF THE DEPARTMENT OF REVENUE

The Department of Revenue is mainly responsible for the following functions: -

  1. All matters relating to levy and collection of Direct Taxes.
  2. All matters relating to levy and collection of Indirect Taxes.
  3. nvestigation into economic offences and enforcement of economic laws.
  4. Prevention and combating abuse of Narcotic drugs and psychotropic substances and illicit traffic therein.
  5. Enforcement of FEMA and recommendation of detention under COFEPOSA.
  6. Work relating to forfeiture of property under Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 and Narcotics Drugs and Psychotropic Substances Act, 1985.
  7. Levy of taxes on sales in the course of inter-state trade or commerce.
  8. Matters relating to consolidation/reduction/exemption from payment of Stamp duty under Indian Stamp Act, 1899.
  9. Residual work of Gold Control
  10. Matters relating to CESTAT.
  11. Cadre Control of IRS (Group-A) and IRS (C&CE) (Group-A).

The Department of Revenue administers the following Acts:-

  1. Income Tax Act, 1961;
  2. Wealth Tax Act, 1958;
  3. Expenditure Tax Act, 1987;
  4. Benami Transactions (Prohibition) Act, 1988;
  5. Companies (Profits) Sur-tax, Act, 1964;
  6. Compulsory Deposit (Income Tax Payers) Scheme Act, 1974;
  7. Chapter VII of Finance (No.2) Act, 2004 (Relating to Levy of Securities Transactions Tax);
  8. Chapter V of Finance Act 1994 (relating to Service Tax);
  9. Central Excise Act, 1944 and related matters;
  10. Customs Act, 1962 and related matters;
  11. Central Sales Tax Act, 1956;
  12. Narcotics Drugs and Psychotropic Substances Act, 1985;
  13. Prevention of illicit Tariff in Narcotic Drugs and Psychotropic Substances Act, 1988;
  14. Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976;
  15. Indian Stamp Act, 1899 (to the extent falling within jurisdiction of the Union);
  16. Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974;
  17. Foreign Exchange Management Act, 1999; and
  18. Prevention of Money Laundering Act, 2002.

The administration of the Acts mentioned at Sl.Nos.3, 5,6 and 7 is limited to the cases pertaining to the period when these laws were in force.

  1. Commissionerates/Directorates under Central Board of Excise and Customs;
  2. Commissionerates/Directorates under Central Board of Direct Taxes;
  3. Central Economic Intelligence Bureau;
  4. Directorate of Enforcement;
  5. Central Bureau of Narcotics;
  6. Chief Controller of Factories;
  7. Appellate Tribunal of Forfeited Property;
  8. Income Tax Settlement Commission;
  9. Customs and Central Excise Settlement Commission;
  10. Customs, Excise and Service Tax Appellate Tribunal;
  11. Authority for Advance Rulings for Income Tax;
  12. Authority for Advance Rulings for Customs and Central Excise;
  13. National Committee for Promotion of Social and Economic Welfare;
  14. Competent Authorities appointed under Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 & Narcotic Drugs and Psychotropic Substances Act, 1985; and,
  15. Financial Intelligence Unit, India (FIU-IND)

Functions of the various Divisions/Organisations in the Deptt. of Revenue.

ADMINISTRATION DIVISION: All administrative matters of Department of Revenue. Maintenance of CR Dossiers of the staff and officers of the Secretariat proper of the Department and IRS (IT), IRS (Custom & Central Excise) of the level of Chief Commissioners and above.

SALES TAX DIVISION: Administration of sales tax laws (Validation) Act, 1956, Central Sales Tax, State-level Value Added Tax (VAT), Indian Stamp Act, 1989 etc.

NARCOTICS CONTROL DIVISION: Framing of licensing policy for cultivation of Opium poppy, production of opium and export and pricing of opium. Coordination of the working of Committee of Management and issues relating of UN and International Organisations .

COMMITTEE OF MANAGEMENT: Administering the departmental undertakings viz. Govt. Opium and Alkaloid work Neemuch (M.P.) and Ghazipur which are engaged in processing of raw opium for export purposes and also for extraction of alkaloids from opium, which are used by the Pharmaceutical industry.

REVISION APPLICATION UNIT: Work relating to revision applications filed against the orders of Commissioners of Customs (Appeals) and Commissioners of Central Excise (Appeals) and the cases filed before 11.10.1982 against CBEC.

INTEGRATED FINANCE UNIT: Tendering advice in all financial matters pertaining to Department of Revenue and the field formations under CBDT & CBEC. Deals with expenditure and financial proposals. Prepare expenditure budget for grants relating to Department of Revenue, Direct Taxes & Indirect Taxes.

CENTRAL BOARD OF EXCISE AND CUSTOMS: All matters relating to levy and collection of indirect taxes.

CENTRAL BOARD OF DIRECT TAXES: All matters relating to levy and collection of direct taxes.

COMPETENT AUTHORITIES: Administration of Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 and issues relating to Competent Authorities and Appellate Tribunal for Forfeited Property.

APPELLATE TRIBUNAL FOR FOFEITED PROPERTY: Work relating to forfeiture of property under Smugglers and Foreign Exchange Manipulators (Forfeiture of property) Act, 1976 and Chapter VA of Narcotics Drugs and Psychotropic Substances Act, 1985.

CUSTOMS, EXCISE, SERVICE TAX APPELLATE TRIBUNAL: Hearing appeals against the orders of Executive Commissioners and Commissioners (Appeals).

NATIONAL COMMITTEE FOR PROMOTION OF SOCIAL AND ECONOMIC WELFARE: Recommending projects of social and economic welfare to the Central Government for issuance of notification under section 35 AC of the Income Tax Act, 1961.

AUTHORITY FOR ADVANCE RULINGS: Giving advance rulings on a question of law or fact specified in an application filed by Non-Residents in relation to transaction, which has been undertaken or proposed to be undertaken by the applicant.

CUSTOMS AND CENTRAL EXCISE SETTLEMENT COMMISSION: Settlement of applications filed by the assessees under the Customs Act and Central Excise Act.

SETTLEMENT COMMISSION (IT/WT): Settlement of applications filed by the assessees under the Income Tax Act, 1961 and the Wealth Tax Act, 1957.

CENTRAL ECONOMIC INTELLIGENCE BUREAU: Coordinating and strengthening of the intelligence gathering activities, the investigative efforts and enforcement action by various agencies concerned with investigation into economic offences and enforcement of economic laws.

ENFORCEMENT DIRECTORATE: Responsible for enforcement of the provision of Foreign Exchange Regulation Act. Recommending cases for detention under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974. Under Foreign Exchange Management Act, 1999, the Enforcement Directorate is mandated primarily as the investigation and adjudicating agency.

FINANCE INTELLIGENCE UNIT: To coordinate and strengthen collection and sharing of financial intelligence through an effective national, regional and global network to combat money laundering and related crimes.

FINANCE MINISTER, MINISTER OF STATE(FINANCE), SECRETARY (REVENUE), Chairman (CBDT), Chairman (CBEC), AS(R)

Administration of all direct taxes enactments and rules made thereunder. For detailed execution the Board has under it the following attached and subordinate offices:-

  1. Chief Commissioner of Income Tax
  2. Director General of Income Tax (Inv.)
  3. Director General of Income Tax (Admn.)
  4. Director General of Income Tax (Exmp.)
  5. Director General of Income Tax (Training)
  6. Additional Director General of Income Tax (Training)
  7. Commissioner of Income Tax
  8. Commissioner of Income Tax(Appeals)
  9. Members Appropriate Authority
  10. Directorate of Income Tax(IT)
  11. Directorate of Income Tax(Audit)
  12. Directorate of Income Tax (Recovery)
  13. Directorate of Income Tax (Inv.)
  14. Directorate of Income Tax (RSP&PR)
  15. Directorate of Income Tax (Systems).
  16. Directorate of Income Tax (Spl. Inv.)
  17. Directorate of Income Tax (Exemption)
  18. Directorate of Income Tax (O&MS)
  19. Principal Chief Controller of Accounts.

Administration of all indirect taxes enactments and rules made thereunder. Entrusted with matters relating to Anti-Smuggling. For the performance of its administrative & Executive functions the Board is assisted by the following attached and subordinate offices: -

  1. Chief Commissioner of Customs.
  2. Chief Commissioner of Central Excise.
  3. .Chief Commissioner of Customs & Central Excise.
  4. Commissioner of Central Excise.
  5. Commissioner of Central Excise (Judicial).
  6. Commissioner of Customs.
  7. Commissioner of Customs (Judicial).
  8. Commissioner of Customs (Preventive).
  9. Commissioner of Customs & Central Excise.
  10. Commissioner of Customs & Central Excise (Appeals).
  11. Directorate of Inspection.
  12. Directorate of Revenue Intelligence.
  13. Directorate General of Central Excise Intelligence.
  14. National Academy of Customs, Excise & Narcotics.
  15. Directorate of Logistics – Director.
  16. Directorate of O&M Services - Director.
  17. Directorate of Data Management.- Director.
  18. Directorate of Publicity & Public Relations. - Directors.
  19. Directorate of Systems: Director.
  20. Directorate of Valuation: Director.
  21. Custom, Excise & Service Tax Appellate Tribunal.
  22. Directorate of Vigilance, Commissioner (Vig.).
  23. Commissioner (TRU).
  24. Commissioner(Review).
  25. Chief Chemist, Central Revenue Control Laboratory.
  26. Principal Chief Controller of Accounts.

Besides administration of the Head quarters, the Addl. Secretary (R) is entrusted with the matters relating to the Money Laundering Act, the Indian Stamp Act, Central/State Taxes including CST, AED,VAT, Economic Security, Opium Wing and the implementation of Official Language Act and the Rules framed thereunder.

The Department of Revenue (Main) has under its aegis the following bodies / organizations

  1. Settlement Commission(IT&WT)
  2. Customs & Central Excise Settlement Commission
  3. Offices of five Competent Authorities [SAFEM (FOP) Act, 1976 & NDPS Act, 1985]
  4. Appellate Tribunal for Forfeited Property
  5. Customs Excise & Service Tax Appellate Tribunal.
  6. Enforcement Directorate
  7. Authority on Advance Ruling (IT)
  8. Authority on Advance Ruling (Customs & Central Excise)
  9. Finance Intelligence Unit.

F.A., J.S.(R.A.), Narcotics Commissioner, Chief Controller of Opium & Alkaloid Factory

Coordination & strengthen ing of the intelligence gathering activities the Investigative efforts and enforcement action by various agencies concerned with investigation into economic laws. The Bureau is responsible for maintaining liaison with the concerned departments and directorates both at the Central & State Govt. level, and in addition is responsible for the overall direction and the control of the Investigative agencies within the D/o Revenue itself. The Bureau is also responsible for the administration of COFEPOSA Act, 1974. As Head of Economic Intelligence Council, coordination amongst various enforcement agencies dealing with economic offences, functions include formulation of coordinated action plan against tax evaders and black money operators, suggest measures for dealing with various modus operandi adopted by them and advise Govt. on amendment of laws etc. for plugging loopholes.

All financial budget & expenditure matters relating to the Deptt. Including the CBEC, CBDT & the field formations of the Department.

Revision Application under Customs Act, 1962 and central Excise and Salt Tax, 1944 (other than cases covered by (CESTAT).

Superintendence & control over cultivation of opium poppy and production of opium and prevention of diversion of opium to illicit channels

Over all administration of the Government Opium and Alkaloid works undertaking at Ghazipur and Neemuch; export of opium and import of opiate drugs for medicinal use; sale of excise opium and opiate drugs to manufacturing chemists within the country.

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