India

CBDT is a statutorily established organization that operates under the Department of Revenue, Ministry of Finance, Government of India. CBDT is managed by its Chairman and Members, who act as the Special Secretaries to the Government of India ex officio. This organization supervises and controls the Income Tax Department, and advises on the policies regarding direct taxes to the Government of India.

It is responsible for the administration of the Income Tax Act, 1961, and other direct tax statutes through the Income Tax Department. Designs direct tax policy and drafts tax legislation. Facilitates voluntary compliance by means of taxpayer services, technology, and education campaigns. Finds out tax evasion, black money, benami transactions, and hidden foreign sources of income through investigation and intelligence divisions. Works on double taxation avoidance agreements, exchange of information, transfer pricing, and OECD Base Erosion Profit Shifting (BEPS) guidelines. Contributes to India's AML/CFT regime through information sharing with FIU-IND, ED, CBIC, RBI, SEBI, and other organizations. CBDT manages the Prohibition of Benami Property Transactions Act, 1988, and Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Supervises e-filing, faceless assessment, faceless appeals, taxpayer services, and compliance using technology.