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Functions

Department of Revenue : Functions and Responsibilities

The Department of Revenue plays a crucial role in managing India's financial resources by :

 

Tax collection and administration :

  • Levies and collects both direct taxes (income tax, wealth tax, etc.) and indirect taxes (GST, customs duty, excise duty, etc.).
  • Investigates economic offenses and enforces economic laws.
 

Combating illegal activities :

  • Prevents and combats the abuse of narcotic drugs and psychotropic substances, as well as illicit trafficking.
  • Enforces the Foreign Exchange Management Act (FEMA) and recommends detention under COFEPOSA (Conservation of Foreign Exchange and Prevention of Smuggling Activities Act).
  • Works on forfeiture of property acquired through illegal means.
 

Other responsibilities :

  • Inter-state settlement of IGST and Compensation Cess.
  • Policy matters in Law Committee and Fitment Committee of GST Council. Handles matters related to stamp duty.
  • Manages residual work related to Gold Control.
  • Oversees the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC).
  • Administrative matters relating to Tribunals (CESTAT, GSTAT, SAFEMA Tribunal).
  • Administers various Acts related to taxes, economic offenses, and narcotics control.
 

Organizational structure :

  • The department is headed by the Union Finance Minister assisted by Minister of State (Finance). Secretary (Revenue) is the administrative head of the Department.
  • It comprises various attached and subordinate offices. Refer Organisation Structure for details.
 

Associated bodies :

  • Settlement Commissions for customs, and central excise.
  • Appellate Tribunals to hear appeals against tax orders in indirect taxes (CESTAT, GSTAT)
  • Enforcement Directorate for investigating and adjudicating foreign exchange violations.
  • Finance Intelligence Unit for coordinating financial intelligence gathering and sharing.
  • Central Economic Intelligence Bureau (CEIB) for coordinating and strengthening of intelligence gathering activities regarding economic offences.
  • Tax Policy Research Unit (TPRU) to carry out studies on various topics of fiscal and tax policies to provide independent analysis with the objective of bringing consistency, multidisciplinary inputs and coherence in tax policy.