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LIST OF
SUBJECTS ALLOCATED TO THE DEPARTMENT
OF REVENUE IN THE GOVERNMENT OF
INDIA
(ALLOCATION OF BUSINESS) RULES,
1961
1. All matters relating to: -
(i) Central Board of Excise and Customs;
(ii) Central Board of Direct Taxes.
2. Grants-in-aid to the National Institute of Public Finance and Policy.
3. Stamp duties on bills of exchange, cheques, promissory notes, bills
of lading, letters of credit,
policies of insurance, transfer of shares/debentures, proxies and
receipts.
4. All questions relating to income tax (except questions relating to
the Income-tax Appellate Tribunal)
corporation tax, capital gains tax and estate duty, wealth tax,
expenditure tax and gift tax and also
questions relating to Railway Passenger Fares Act.
5. Administration of the Benami Transactions (Prohibition) Act, 1988 (45
of 1988).
6. Administration of excise in the Union Territories, i.e. all questions
relating to: -
(a) Alcoholic liquors for human consumption;
(b) Opium, Cannabis (Indian Hemp) and other Narcotic Drugs and
Narcotics.
7. Administration of the Medicinal and Toilet Preparations (Excise
Duties) Act, 1955 (16 of 1955).
8. All matters relating to cultivation of opium poppy, manufacture of
opium derivatives from such
opium, sale of such opium and opium derivatives and excise of
control thereon.
9. Administration of the Narcotic Drugs and Psychotropic Substances Act,
1985 (61 of 1985).
10. All matters relating to International Conventions, agreements,
protocols, etc i. r. o. narcotics drugs ,
psychotropic substances and precursor chemicals which the Deptt. of
Revenue and organizations
under it are authorised to deal with except matters allocated to
the Ministry of Home Affairs.
11. All matters relating to Customs (Sea, Air and Land) including the
Customs Tariff Act, 1975 (51 of
1975), Tariff Valuations, Customs Cooperation Council, Customs
nomenclature and similar matters,
duties on goods imported or exported; prohibitions and restrictions
on imports and exports under the
Customs Act; and interpretation of Customs Tariff.
12. Matters relating to Central Excise Including Central Excise Tariff
Act, 1985 (5 of 1986) and Service
Tax administration..
13. Sales Tax: -
(a) administration of Sales Tax Laws Validation Act, 1956 (7 of 1956).
(b) levy of tax on the course of inter-state trade or commerce -
problems arising out of the
administration of the Central Sales Tax Act, 1956 (74 of 1956).
(c) declaration of goods as of special importance in inter-state trade
or commerce under article
286(3) of the Constitution, laying down of the conditions and
restrictions to which the State
laws providing for the levy of tax on them would be subjected.
(d) all questions relating to replacement of sales tax by additional
excise duty including
administration of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957
(58 of 1957).
(e) all Bills, etc. relating to sales-tax levy in States coming up for
the previous instructions,
recommendations or assent of the President.
(f) legislative matters concerning sales tax in the Union Territories.
(g) Problems arising out of the invalidation of sugarcane cess levies of
States including Validation
of such levies.
14. Subordinate Organisations:-
(a) Income Tax Department
(b) Customs Department
(c) Central Excise Department; and
(d) Narcotics Department: (excluding Narcotics Control Bureau).
15. Preventive detention for the purposes of conservation and
augmentation of foreign exchange and
prevention of smuggling activities and matters connected therewith.
16. Enforcement, viz., investigation and adjudication of cases arising
out of breaches under the Foreign
Exchange Management Act, 1999 (42 of 1999); Directorate General of
Revenue Intelligence and
Directorate of Enforcement.
17. All matters relating to Economic Intelligence.
18. Matters relating to the Customs, Excise and Service Tax Appellate
Tribunal (CESTAT).
19. All matters covered by the smugglers and Foreign Exchange
Manipulators (Forfeiture of Property )
Act, 1976 (13 of 1976).
20. Administration of the Prevention of Money Laundering (PML) Act, 2002
(15 of 2003). |
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A. The Department of Revenue functions under overall direction
and
Control of the Secretary
(Revenue)
The various Divisions/Organisation and names of their Heads are given
below: -
Division/Organisation Heads of
Division/Organisation
Administration Wing Sh.K.Mohandas, Additional Secretary (Revenue)
Sales Tax Wing Sh.K.Mohandas, Additional Secretary (Revenue)
Competent Authority Cell Sh.K.Mohandas, Additional Secretary (Revenue)
Narcotics Control Division Sh.K.Mohandas, Additional Secretary (Revenue)
Committee of Management Sh.K.Mohandas, Additional Secretary (Revenue)
Economic Security Cell Sh.K.Mohandas, Additional Secretary (Revenue)
Integrated Finance Unit Sh.M.Deenadayalan, Financial Adviser
Revision Application Unit Sh.Dinesh Kacker, Joint Secretary (RA)
Appellate Tribunal for Forfeited Property Hon’ble Justice A.K.
Srivastava Chairman, ATFP
Authority for Advance Rulings Hon’ble Justice S.S.M.Quadri, Chairman,
AAR
(Income Tax, Customs, Central Excise & Service Tax
and Central Sales Tax Appellate Authority)
Customs, Excise, Service Tax Appellate Tribunal Justice R.K.Abichandani,
President, CESTAT
National Committee for Promotion of Social & Sh. S.P.Barucha, Chairman.
Economic Welfare
Customs & Central Excise Settlement Commission Sh.Dalbir Singh, Chairman
Settlement Commission (IT/WT) Sh.S.K.Dasgupta, Chairman
Central Economic Intelligence Bureau Sh.S.Chandra, Special
Secy.-cum-Director General
Enforcement Directorate Sh.Sudhir Nath, Director
Financial Intelligence Unit – India Sh. Sunil Kumar Bhargava, Director |
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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. Investigation into economic offences and enforcement of economic
laws.
4. Framing of policy for cultivation, export and fixation of price of
Opium etc.
5. Prevention and combating abuse of Narcotic drugs and psychotropic
substances and illicit traffic
therein.
6. Enforcement of FEMA and recommendation of detention under COFEPOSA.
7. 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.
8. Levy of taxes on sales in the course of inter-state trade or
commerce.
9. Matters relating to consolidation/reduction/exemption from payment of
Stamp duty under Indian
Stamp Act, 1899.
10. Residual work of Gold Control
11. Matters relating to CESTAT.
12. 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. Super Profits Act, 1963;
6. Companies (Profits) Sur-tax, Act, 1964;
7. Compulsory Deposit (Income Tax Payers) Scheme Act, 1974;
8. Chapter
VII
of Finance (No.2) Act, 2004 (Relating to Levy of Securities Transactions
Tax);
9. Chapter V of Finance Act 1994 (relating to Service Tax);
10. Central Excise Act, 1944 and related matters;
11. Customs Act, 1962 and related matters;
12. Medicinal and Toilet Preparations (Excise Duties) Act, 1955;
13. Central Sales Tax Act, 1956;
14. Narcotics Drugs and Psychotropic Substances Act, 1985;
15. Prevention of illicit Tariff in Narcotic Drugs and Psychotropic
Substances Act, 1988;
16. Smugglers and Foreign Exchange Manipulators (Forfeiture of Property)
Act, 1976;
17. Indian Stamp Act, 1899 (to the extent falling within jurisdiction of
the
Union);
18. Conservation of Foreign Exchange and Prevention of Smuggling
Activities Act, 1974;
19. Foreign Exchange Management Act, 1999; and
20. 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. |
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The Department looks after the matters relating to the
above-mentioned Acts through the
following attached/subordinate offices:
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; and
14. Competent Authorities appointed under Smugglers and Foreign Exchange
Manipulators
(Forfeiture of Property) Act, 1976 & Narcotic Drugs and Psychotropic
Substances Act, 1985;
and,
15. Finance 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
(Group-A), IRS
(Custom & Central Excise) (Group-A). Coordination work and work relating
to translation of languages
and implementation of Hindi.
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 AUTHORITY
CELL:
Administration of Smugglers and Foreign Exchange Manipulators
(Forfeiture of Property) Act, 1976 and issues relating to Competent
Authorities and Appellate Tribunal for
Forfeited Property.
COMPETENT AUTHORITIES:
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.
APPELLATE TRIBUNAL FOR FOFEITED
PROPERTY: Adjudication of appeals filed by persons
against orders of forfeiture of properties passed by Competent
Authorities under the SAFEM (FOP) Act,
1976 and Chapter V A of NDPS 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. |
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FINANCE
MINISTER
MINISTER OF STATE (FINANCE)
SECRETARY (REVENUE) |
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Chairman (CBDT) |
Chairman (CBEC) |
A.S.(R) |
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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 (Vig).
16. Directorate of Income Tax (Systems)
17.Directorate of Income Tax (Spl. Inv.)
18. Directorate of Income Tax (Exemption)
19. Directorate of Income Tax (O&MS)
20.Princial 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: -
i)Directorate General
ii)Directors
12.Directorate of Revenue Intelligence:
i) Directorate General
ii)Directors
13. Directorate General of Central Excise Intelligence:
i) Directorate General
ii)Directors
14 National Academy of Customs, Excise & Narcotics:
i) Directorate General
ii)Directors
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 :-
i)Chief Departmental
Representatives
ii)Joint Chief Departmental
Representatives.
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. |
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DG (EIB) |
F.A. |
J.S.(R.A.) |
Narcotics Commissioner |
Chief
Controller of
Opium &
Alkaloid Factory |
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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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LEGEND |
LEGEND |
LEGEND |
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REV: Revenue
HQ: Head
Quarter
ADDL.SECY:
Additional Secretary
Spl. Secy. Cum DG, CEIB:
Special
Secretary cum Director General,
Central Economic Intelligence Bureau.
J.S. (Admn. & NC):
Joint Secretary
(Administration & Narcotic’s Control)
J.S. & DDG (CE) :Joint
Secretary &
Deputy Director General (Central Excise).
O.L.:
Official Language
Coord.:
Coordination
E.S.:
Economic Security
C.A.
Competent Authority Cell |
JS & DDG (IT & Admn.):
Joint
Secretary & Deputy Director
General (Income Tax &Adminis-
tration)
J.S. (COFEPOSA) & PITNDPS
:
Joint Secretary (Conservation of
Foreign Exchange and Prevention
of Smuggling Activities Act ) , and
Prevention of illicit Traffic in
Narcotic Drugs and Psychotropic
Substances Act.
R.A. :
Revision Application. |
S.T.: Sales Tax
Dir:
Director
D.S.:
Deputy Secretary
R & I,
PARL.:
Receipt & Issue,
Parliament
NC
& COM:
Narcotic Control & Committee
of Management
Dy. F.A (FIN/EC):
Deputy Financial Adviser
(Finance/Excise & Customs)
D.T.
Direct Tax
FIU :
Finance Intelligence Unit |
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