Organization and Responsibilities

Overview

The Department of Revenue, under the Ministry of Finance, oversees the administration of various direct and indirect taxes in India. It functions under the leadership of Union Finance Minister and Minister of State (Finance) and the superintendence of the Secretary (Revenue). The Department utilizes two statutory boards, the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC), to manage the administration of direct and indirect taxes respectively.

Structure

• Leadership : Secretary (Revenue)
• Head Quarters : Additional Secretary (Revenue) and Joint Secretary (Revenue)
• Boards : 
  • CBDT : Handles direct taxes like income tax.
  • CBIC : Handles indirect taxes like customs and excise duties.
  • Each board has a Chairperson, who also serves as a Special Secretary to the Government of India, and six Members.

Responsibilities

• Levy and collection of : 
  • Direct taxes (CBDT)
  • Indirect taxes like customs and excise duties (CBIC)
• Administration of various Acts : 
  • A comprehensive list of Acts is provided, including GST, Income Tax, and Customs Acts.
• Coordination and administration :
  • The department headquarters manages : 
    • Coordination between CBDT and CBIC.
    • Tax Policy Research Unit (TPRU).
    • Administration of specific Acts other than the Acts administered by CBDT and CBIC.
    • Attached and subordinate offices - Enforcement Directorate, Financial Intelligence Unit and Central Economic Intelligence Bureau.
  • Additionally, the headquarters handles appointments of key personnel and sets up commissions or committees. 

Attached/Subordinate Offices

• Commissionerates/Directorates under CBIC and CBDT
• Central Economic Intelligence Bureau (CEIB)
• Directorate of Enforcement
• Central Bureau of Narcotics
• Chief Controller of Factories
• Appellate Tribunals (SAFEMA, CESTAT, GSTAT)
• Settlement Commissions (Customs & Central Excise)
• Authority for Advance Rulings (Customs & Central Excise)
• National Committee for Promotion of Social and Economic Welfare (NCPSEW)
• Financial Intelligence Unit, India (FIU-IND)