Question

Functions of income tax authorities

Answer 1

Section  of the Income Tax Act, 1961 provides for the administrative and judicial authorities for administration of this Act.  The new features of authorities has been properly depicted below .  These authorities have been grouped into two main wings :

(i)  Administrative [ Income Tax Authorities ]

the Central Board of Direct Taxes constituted Central Boards of Revenue Act, 1963

Directors-General of Income-tax or Chief Commissioners of Income-tax,

Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax

(ii) Assessing Officer

"Assessing Officer" means the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Director or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section (1) or sub-section (2) of section 120 or any other provision of this Act, and the Joint Commissioner or Joint Director who is directed under clause (b) of sub-section (4) of that section to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Act.

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Answer 2

Income Tax Department of India (IT Dept.) is in charge of collecting tax on income from those Indian citizens who fulfil certain criteria. The IT Dept. comes under the control of the Department of Revenue, which is a department under the Ministry of Finance.

The IT authorities have formulated certain forms and procedures which enable the public to pay tax, based on their income, for a particular financial period or periods. These days this procedure has been automated to a great extent and therefore, is much simplified.