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Principal Directorate General of Income Tax (Legal & Research)

About us​
A. About the Directorate

The Directorate of Research under DGIT(R) was created in 2001 as a part of restructuring. The Directorate of Legal headed by a DIT under DGIT (Administration) created on 30th May, 2005. The Directorate of legal merged with Directorate of Research under DGIT(R) renamed DGIT(Legal & Research) on 21st June, 2005. It was Notified as attached office in 2007.

Mandate of the Directorate:-
  1. To receive SLP/Civil Appeal proposals and Caveat proposals
  2. To refer the proposal to Board & Min. of Law and Justice with specific recommendations.
  3. Vetting of draft SLP by CIT/DIT
  4. Co-ordination between field offices and MoL&J /Central Agency Section (CAS)
  5. Computerizing the database of SLPs in LRTS
  6. To set up and operate the NJRS
  7. To formulate Departmental view on contentious legal issue through CTC
B. Work Distribution amongst DsIT

The Directorate is headed by the DGIT(L&R). Two DsIT assisted by one Addl./Jt.DIT each to process proposals for filing SLP. DIT (L&R)-I is in charge of North Zone and East Zone & all the proposals received from these charges are processed by Addl. DIT-I & placed before DGIT(L&R) through DIT(L&R)-I. In addition to that he is over all in charge of Supreme Court Cell, headed by a Jt.DIT(SCC), a newly created unit in Oct., 2013 to co-ordinate with MoL&J for expeditious filling of SLPs. There is one DDIT(SCC) exclusively for the Supreme Court Cell. DIT(L&R)-I is also in charge of Administration. DIT(L&R)-II is in charge of West Zone and South Zone & all the proposals received from these charges are processed by Addl. DIT-II & placed before DGIT(L&R) through DIT(L&R)-II. She is over all in charge of National Judicial Reference System(NJRS), headed by one Addl.DIT and Research Wing headed by one Addl.DIT(CTC). There are 7 ITOs, & 8 Inspectors also.​