The Principal Director General of Income Tax (Administration) supervises and has control over the functioning of the following Directorates which are headed by the Directors of Income Tax and report through the Pr. DGIT (Admn.) to the Central Board of Direct Taxes and read as under:
- Directorate of Income Tax (Public Relations, Printing Publications & Official Language)
- Directorate of Income Tax (Income Tax) – (Inspection & Examination)
- Directorate of Income Tax (Audit)
- Directorate of Income Tax (Recovery)
- Directorate of Income Tax (TDS)
Functions of different Directorates under Principal Director General of Income tax (Administration) ---
A. Directorate of Income Tax (Public Relations, Printing Publications & Official Language) ---
B. Directorate of Income Tax (Recovery) ---
- To carry out the advertisement campaign for the department in print, electronic media, outdoor publicity to bring awareness amongst taxpayers about income tax provisions and statutory timelines.
- The Directorate updates, prints, publishes and distributes the publications brought out for internal use of Income Tax Department from time to time.
- It undertakes the work relating to printing of Tax Payer Information Series in the form of booklets/brochures/ pamphlets pertaining to various tax related issues.
- The Official Language Division under the DIT (PR, PP & OL) looks after the work of implementation of Official Language Policy in the subordinate and attached offices of the CBDT and the work relating to inspections by Parliamentary Committee on Official Language.
- Other functions assigned to the Directorate are as under :
- a) being Resource Centre for Tax Return Preparer Scheme
- b) Review of Citizen's Charter for the Income tax Department, its printing and distribution
- c) Matters relating to APARs/ACRs of ITOs for the entire country
- d) Co-ordination of various projects under 1% incentive scheme
C. Directorate of Income Tax (TDS) ---
- Monitoring collection/reduction of arrear demand and compiling and collating data relating to recovery of tax arrears arising from current and area demand primarily with reference to dossiers cases of demand of Rs. 10 cr and above. Further, to analyse/identify the trends and areas where further action can speed up recovery.
- Preparation of analyzed position regarding 'Demand not under dispute'. Work of 'Special Cell' and processing of write off proposals received from CCIT charges, monitoring of TRO's Action Plan.
- Processing of BIFR/AAIFR cases in terms of granting relief/concessions under the Income Tax Act.
D. Directorate of Income Tax (Audit) ---
- The Directorate of TDS was established in 2007. The Directorate co-ordinates and monitors the administration of 19 field offices of the Commissioners of Income Tax (TDS) with regard to all matters relating to Tax Deduction at Source.
- The Directorate also monitors and co-ordinates initiation of prosecution proceedings in the category of cases as outlined in the Central Action Plan. TDS constitutes major portion of budget collection and this Directorate assists the Board in efficient and effective administration of the field offices of TDS.
- The Directorate organizes Annual meetings with the stakeholders regarding any suggestions or grievances relating to TDS provisions. It also organizes Bi-annual Conferences with the Commissioners of Income Tax (TDS), which are chaired by Member(R), to clarify doubts of the field offices regarding provisions relating to TDS and to take any suggestions and also address the problems relating to administration of TDS provisions faced by the field offices.
- The Directorate also provides policy inputs relating to TDS provisions and analyses the TDS collection.
E. Directorate of Income Tax (IT) ---
- Monitor the functioning of the Internal Audit wing;
- Monitoring the settlement of major internal audit objections in accordance with the criteria and the time schedule;
- Preparation of Quarterly Review and Monthly Statement of Audit Objections raised and settled and pendency thereof with revenue effect.
- Preparation of Action Taken Notes on Paras revised by C & AG Report.
- Preparation of the statement-XVI regarding C & AG Report.
- Laisoning with C & AG office.
- Monitoring of Internal Audit Objections raised and settled and co-ordination with 18 Pr. CCsIT and 22 CsIT.
- Carry out Inspection of the functioning of the Internal Audit Wing under the respective Pr. CCsIT.
- Holding of Annual Audit Conference.
- The Annual Report of Internal Audit functions
- Providing materials and inputs to CBDT, Member (A & J) on any matter as desired regarding Audit.
- Examination work --
- To hold Departmental Examination for Income Tax Officers.
- To hold Income Tax Inspectors Examination.
- To hold Departmental Examination for IRS Probationers.
- Preparing question papers & sample answers for Ministerial Exam.
- Inspection work --
- Inspection work of all Jurisdictions of India.
Administrative work relating to Pr. DGIT (Admn.), DIT (IT), DIT (Audit) & DIT (TDS) is handled by this Directorate.