Income Tax Department

The Income Tax Department (also referred to as IT Department; abbreviated as ITD) is a government agency undertaking direct tax collection of the government of India. It functions under the Department of Revenue of the Ministry of Finance.[5] The Income Tax Department is headed by the apex body Central Board of Direct Taxes (CBDT). The main responsibility of the Income Tax Department is to enforce various direct tax laws, most important among these being the Income-tax Act, 1961, to collect revenue for the government of India. It also enforces other economic laws such as the Benami Transactions (Prohibition) Act, 1988,[6] and the Black Money Act, 2015.[7]

Income Tax Department
आयकर विभाग
Agency overview
Formed1860 (1860)[1][2]
JurisdictionGovernment of India
HeadquartersNorth Block, Secretariat Building, New Delhi
Employees46,000 (2016–17 est.)[3]
Minister responsible
Agency executive
Parent departmentGovernment of India
Website
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The Income Tax Act, 1961, has a wide scope and empowers ITD to levy tax on the income of individuals, firms, companies, local authorities, societies, or other artificial juridical persons.[8] Thus, the Income Tax Department influences businesses, professionals, NGOs, income earning citizens, and local authorities, among others. The act empowers the Income Tax Department to tax international businesses and professionals and therefore ITD deals in all matters of double taxation avoidance agreements and various other aspects of international taxation such as transfer pricing. Combating tax evasion and tax avoidance practices is a key duty of ITD to ensure constitutionally guided political economy. One measure to combat aggressive tax avoidance is the general anti avoidance rule (GAAR).[9]

History

Ancient times

Taxation has been one of the key function of the sovereign state since ancient times. In Manusmriti, the Manu stated that the king has the sovereign power to levy and collect tax according to sastras.[10]

लोके च करादिग्रहणो शास्त्रनिष्ठः स्यात् । — Sandeep Baldi, Shyam Nagar 128, Manusmriti [10] (It is in consonance with sastras to collect taxes from citizen.)

In Bodhayana Dharmasutras, it is mentioned that the king received 1/6th of income from his subjects, which was legally termed as tax. In lieu of this tax, the king had a duty to protect his subjects.[10]

According to Kautilya's Arthashastra – an ancient treatise on the study of economics, the art of governance and foreign policy – artha had a much wider significance than wealth. According to him, the power of the government depended upon the strength of its treasury. He stated: "From the treasury comes the power of the government, and the earth, whose ornament is the treasury, is acquired by means of the treasury and army." In Raghuvamsh, Kalidas, eulogizing King Dalip, said, "it was only for the good of his subjects that he collected taxes from them just as the sun draws moisture from the earth to give it back a thousand time."[11]

Modern times

The 19th century saw the establishment of British rule in India. Following the mutiny of 1857, the British government faced an acute financial crisis. To fill up the treasury, the first Income-tax Act was introduced in February 1860 by James Wilson, who became British-India's first finance minister.[11] The act received the assent of the governor general on July 24, 1860, and came into effect immediately. It was divided into 21 parts consisting of no less than 259 sections. Income was classified under four schedules: i) income from landed property; ii) income from professions and trade; iii) income from securities, annuities and dividends; and iv) income from salaries and pensions. Agricultural income was subject to tax.[11]

Subsequently, many laws were brought to streamline income tax laws. For example, the Super-Rich Tax was introduced in 1918, and the new Income-tax Act was passed in 1918. But most important among all these were the Income-tax Act of 1922. This act of 1922 marked an important change from the act of 1918 by shifting the administration of the income tax from the hands of the provincial government to the central government. Another remarkable feature of this act was that the rates were to be enunciated by the annual finance acts instead of in the basic enactment.[12] Again, the new Income-tax Act came in 1939.

Contemporary times
See also: The Income-tax Act, 1961

The 1922 act was amended not less than twenty nine times between 1939 and 1956. A tax on capital gains was imposed for the first time in 1946, although the concept of ‘capital gains’ has been amended many times by later amendments.[12] In 1956, Mr. Nicholas Kaldor was given the responsibility of investigating the Indian tax system in light of the revenue requirement of the second five-year plan (1956–1961). He submitted an exhaustive report for a coordinated tax system and therefore, the result was the enactment of several taxation acts, viz., the wealth-tax Act 1957, the Expenditure-tax Act, 1957 and the Gift-tax Act, 1958.[12]

The Direct Taxes Administration Enquiry Committee, under the chairmanship of Shri Mahavir Tyagi, submitted its report on November 30, 1959, and the recommendations made therein took shape of the Income Tax Act, 1961. The 1961 act came in to force with effect from 1 April 1962 by replacing the Indian Income Tax Act, 1922, which had remained in operation for 40 years. The present law of income tax is governed by the Income Tax Act, 1961, which has 298 sections and four schedules and is applicable to whole of India, including the state of Jammu and Kashmir.[12]

Administration

Administration in the Income Tax Department (ITD) is run through a statutory body, the Central Board of Direct Taxes (CBDT), at the apex level and 18 territory-based regional headquarters at the field offices level. Besides these are 10 specialized directorates within the Income Tax Department, most extensive and famous among these being the Directorate of Investigation.

CBDT

The Central Board of Direct Taxes (CBDT) is a part of the Department of Revenue, Ministry of Finance. The CBDT provides inputs for the policy and planning of direct taxes in India and is also responsible for the administration of direct tax laws through the IT Department. The CBDT is a statutory authority functioning under the Central Board of Revenue Act, 1963. The officials of the Board in their ex officio capacity also function as a division of the ministry dealing with matters relating to the levy and collection of direct taxes. The CBDT is headed by a chairman and also comprises six members, all of whom are ex officio special secretaries to the government of India.

The chairman and members of the CBDT are selected from the Indian Revenue Service (IRS), whose members constitute the top management of the IT Department. The chairman and every member of CBDT are responsible for exercising supervisory control over specialized functional categories at field offices of the IT Department. Various functions and responsibilities of the CBDT are distributed amongst the chairman and six members, with only fundamental issues reserved for collective decision by the CBDT. The areas for collective decision by the CBDT include policy regarding discharge of statutory functions of the CBDT and of the union government under the various direct tax laws.[13]

Regional headquarters

At present Income Tax Department (ITD) field offices are divided into 18 regions with territorial jurisdiction and one region for international taxation. As required for efficient and effective administration, these regions have some administrative autonomy to carry out duties assigned by CBDT.

List of ITD regions[14][15]
Serial No.Region (headed by PrCCIT)Sub-regions (headed by CCsIT)Headquarter city
1 Gujarat CCsIT, Ahmedabad-1, 2, TDS, Surat, Vadodara, Rajkot, DGIT (Inv.), Ahmedabad Ahmedabad
2 Karnataka & Goa CCsIT, Bengaluru-1 & 2, TDS, Panaji, DGIT (Inv.), Bengaluru Bengaluru
3 Madhya Pradesh & Chhattisgarh CCsIT, Raipur, Indore, DGIT (Inv.), Bhopal Bhopal
4 Odisha None Bhubaneswar
5 North West Region CCsIT Amritsar, Ludhiana, Shimla, Panchkula, DGIT (Inv.), Chandigarh Chandigarh
6 Tamil Nadu & Puducherry CCsIT, Chennai-1 to 4, TDS, Coimbatore, Madurai, Trichy, DGIT (Inv.), Chennai Chennai
7 Delhi CCsIT Delhi-1 to 9, TDS, Central, Exemptions, DsGIT (Inv.), Delhi, (Risk Assessment), (I&CI) Delhi
8 North East Region CCIT, Shillong Guwahati
9 Andhra Pradesh & Telangana CCsIT, Hyderabad, Vijayawada, Vishakhapatnam, DGIT (Inv.), Hyderabad Hyderabad
10 Rajasthan CCsIT, Jodhpur, Udaipur DGIT (Inv.), Jaipur Jaipur
11 UP (West) & Uttarakhand CCsIT, Ghaziabad, Dehradun Kanpur
12 Kerala CCsIT, Thiruvananthapuram, DGIT (Inv.), Kochi Kochi
13 West Bengal & Sikkim CCsIT, Kolkata-1 to 6, TDS, DGIT (Inv.), Kolkata Kolkata
14 UP (East) CCsIT, Allahabad, Bareilly, DGIT (Inv.), Lucknow Lucknow
15 Mumbai CCsIT, Mumbai-1 to 11, TDS, Central-1, 2, DGIT (Inv.), Mumbai, Mumbai
16 Nagpur None Nagpur
17 Bihar & Jharkhand CCIT, Ranchi, DGIT (Inv.), Patna Patna
18 Pune CCsIT, Pune, Thane, Nasik, DGIT (Inv.), Pune Pune
19 International Taxation CCsIT (International Taxation), Bengaluru, Mumbai Delhi

Directorates

Directorates are meant to take responsibility of specialized functions. There are 10 specialized directorates within the Income Tax Department, most extensive and famous among these being Directorate of Investigation.

List of ITD directorates[16][15]
Serial No.DirectorateHead of directorateHeadquarter city
1 Investigation 18 Director Generals of Income Tax (DGsIT) At respective regional headquarters
2 Systems Principal Director General of Income Tax New Delhi
3 Legal & Research Principal Director General of Income Tax New Delhi
4 Training Principal Director General of Income Tax NADT, Nagpur
5 Intelligence & Criminal Investigation (I&CI) Director General of Income Tax New Delhi
6 Vigilance Principal Director General of Income Tax/CVO New Delhi
7 Administration & Tax Payer Services (TPS) Principal Director General of Income Tax New Delhi
8 Logistics Principal Director General of Income Tax New Delhi
9 Human Resource Development (HRD) Principal Director General of Income Tax New Delhi
10 Risk Assessment Director General of Income Tax New Delhi

Good governance by ITD

The Income Tax Department of the government of India is a leader in good governance. Since large portion of population interacts with department on a yearly basis hence good governance by ITD has improved citizen satisfaction with government functioning.[17] A very well known model of good governance, Sevottam, is being implemented by the Income Tax Department.

Sevottam
See also: Sevottam

The Income Tax Department is a leader in implementing Sevottam,[18] which is certification of quality of public service delivery in India. The term Sevottam comes from the Hindi words Seva and Uttam and supposedly means excellence in service delivery. It involves the identification of the services delivered to the citizens, quality of service, its objective, improvement of quality, by using innovative methods for developing business process and more informative with the help of information technology. The citizen-centric approach includes the following three components:[19]

  • Citizen Charter and Service Standards: Citizen's Charter[20] is being published by ITD from time to time to lay down standards of service delivery to taxpayers.
  • Public Grievances: Income Tax Department has used technology for easy registration and faster disposal of grievances. Various initiatives taken by ITD are: eNivaran[21] lets taxpayers to directly lodge grievance with their concerned ITD officer; Aaykar Seva Kendra (ASK) acts at integrated grievance redressal center; eSahyog[22] allows replies through email to ITD officers on detection of errors in tax filings by taxpayers; and other portals like CPGRAMS.
  • Service Delivery Enablers: This includes customer feedback, employee motivation and infrastructure. Income Tax Department (ITD) functions largely through computer systems and networks; and feedback of taxpayers is taken regularly through Pre-Budget Consultation[23] and regular industry-ministry/department interactions, Outreach Programmes[24] etc. Employee motivation is subjective but good public perception of ITD ensure high employee motivation.

Ayakar Seva Kendra (ASK)

Ayakar Seva Kendra (ASK; translated as Income Tax Help Centre) is an integrated model that provides single window system for registration of all applications including those or redressal of grievances as well as receipt of paper return.[25] The assesses can approach ASK and pose all kinds of queries. ASK is available at almost all Income Tax Department offices across the country.

Tax Return Preparer Scheme

Launched in 2006 by the Income Tax Department, the Tax Return Preparer Scheme assists small and marginal taxpayers in preparing and filing their tax returns by creating a company of ‘Tax Return Preparers’. Tax Return Preparers are experts in income tax law and in filing of income tax returns. They can charge a maximum fee of Rs. 250, or sometimes nothing.[17]

Simplified Income Tax Return Filing

Over the years income tax return filing has been made more simple, convenient, and smart through use of technology. This includes following:[17]

  • eFiling: eFiling of returns ensured that all returns can be submitted in submitted in digital form at dedicated e-filing website (https://incometaxindiaefiling.gov.in Archived 19 February 2022 at the Wayback Machine) without any need of submitting paper returns to Income Tax Department offices. This not only reduced grievances of taxpayers on account of errors in data entry but also made filing of return of income any-time, any-where, convenient exercise.
  • SAHAJ and SUGAM:[26] ITR-1 (SAHAJ) is simplified version of earlier lengthy and complex ITR-1, which is applicable to salaried employees, similarly ITR-4 (SUGAM) is simplified version of ITR-4, which is applicable to small businesses and professionals.
  • eVerification: Use of Aadhar Card or Bank Account is made to ensure verification of ITR by taxpayers. It is user-friendly and removed of the hassle of sending the hard copy of the ITR-V form to CPC Centre at Bengaluru, Karnataka. Taxpayers have also reported that the process of e-verification shortens the time taken for processing of the return and issue of refund.[17]
  • Pre-filled ITR: As part of efforts to popularize the electronic mode of filing Income Tax Returns (ITRs), the CBDT is planning to provide “pre-filled” return forms to filers which will have an automatic upload of data on income and other vitals of a taxpayer.[17]

Law enforcement powers of ITD

In India, the Income Tax Department has been given certain powers under the Income Tax Act of 1961 to enforce tax laws and ensure compliance by taxpayers; however, taxation law is not only very complex as it requires specialized knowledge and expertise to implement, but also it necessitates various kinds of deterrent actions to ensure compliance by taxpayers.

  • Assessment: Assessment is done to ensure correct estimation of total taxable income of an assessee (i.e. taxpayer) and it determines amount of tax to be payable by (or to be refunded to) assessee. It is an important part of the income tax process in India and is carried out by the Income Tax Department. Assessment can be broadly categorized into two types: regular assessment and reassessment. Regular Assessment: Regular assessment is carried out every year by the Income Tax Department to determine the tax liability of a taxpayer for a particular financial year. The process of regular assessment begins with the taxpayer filing an income tax return (ITR) for the relevant financial year. The ITR is a statement of all the income earned and the taxes paid during the financial year. After the ITR is filed, the Income Tax Department verifies the information provided by the taxpayer and checks if all the income has been disclosed and the taxes have been paid as per the applicable tax laws. The department may also ask for additional information or documents to verify the taxpayer's claims. Based on the information provided by the taxpayer and the verification carried out by the Income Tax Department, the tax liability of the taxpayer is determined. If the taxpayer has paid more taxes than they are liable to pay, they are entitled to a refund. If the taxpayer has paid less tax than they are liable to pay, they are required to pay the difference. Reassessment: Reassessment is carried out when the Income Tax Department has reason to believe that the taxpayer has not disclosed all the income or has claimed excessive deductions or exemptions in their ITR. Reassessment can be initiated by the Income Tax Department within a certain period of time after the original assessment is completed. The process of reassessment is similar to regular assessment, but the Income Tax Department may carry out a more detailed verification of the taxpayer's claims. If the reassessment results in an increase in the taxpayer's tax liability, they may be required to pay additional taxes along with interest and penalty. The assessment process is crucial for ensuring compliance with income tax laws and collecting revenue for the government. Taxpayers are required to file their ITR accurately and on time to avoid penalties and other consequences. They are also advised to maintain proper records and documents to support their claims and provide them to the Income Tax Department when required.
  • Fines and Penalty: These are financial punishments for non-compliance with any specific provision of the Income-tax Act.There are different types of fines and penalties that can be levied under the Income Tax Act. which include:
    1. Penalty for Late Filing of Income Tax Return: If a taxpayer fails to file their income tax return (ITR) by the due date, they may be liable to pay a penalty of Rs. 5,000 if the return is filed by 31st December of the assessment year, and Rs. 10,000 if the return is filed after that. If the taxpayer's total income is less than Rs. 5 lakhs, the penalty amount is restricted to Rs. 1,000.
    2. Penalty for Under-reporting of Income: If the Income Tax Department finds that a taxpayer has under-reported their income or has claimed excessive deductions or exemptions, they may be liable to pay a penalty of 50% of the tax payable on the under-reported income.
    3. Penalty for Non-payment or Short-payment of Advance Tax: If a taxpayer fails to pay advance tax as per the prescribed schedule, they may be liable to pay a penalty of 1% per month on the amount of tax that should have been paid.
    4. Penalty for Concealment of Income: If the Income Tax Department finds that a taxpayer has concealed their income or provided incorrect information, they may be liable to pay a penalty ranging from 100% to 300% of the tax payable on the concealed income.
    5. Interest on Late Payment of Tax: If a taxpayer fails to pay their tax liability by the due date, they may be liable to pay interest at the rate of 1% per month on the amount of tax that remains unpaid.
    6. Penalty for Failure to Maintain Books of Accounts: If a taxpayer is required to maintain books of accounts under the Income Tax Act and fails to do so, they may be liable to pay a penalty of Rs. 25,000.
  • Surveys: ITD can survey any business premises for physical verification of records and other valuables. There are two types of surveys that can be conducted by the Income Tax Department:
    1. Limited Scrutiny: This type of survey is a preliminary investigation that is conducted to verify the information provided by the taxpayer in their income tax return. During a limited scrutiny survey, the Income Tax Department may ask the taxpayer to provide additional information or clarification about their income or expenses. This type of survey is usually conducted through correspondence, and the taxpayer is not required to provide access to their books of accounts or records.
    2. Complete Scrutiny: This type of survey is a more detailed investigation that is conducted to verify the accuracy of the taxpayer's income tax return or to investigate suspected tax evasion. During a complete scrutiny survey, the Income Tax Department may visit the taxpayer's premises and inspect their books of accounts, records, and other documents. The taxpayer is required to provide access to their books of accounts and records, and failure to do so can result in penalties and prosecution. During a survey, the Income Tax Department may also ask the taxpayer to provide a statement under oath, in which they are required to answer questions about their financial affairs truthfully and to the best of their knowledge. The Income Tax Department may also record the statement and use it as evidence in any subsequent legal proceedings.
  • Search and Seizure: The Income Tax Department has the authority to conduct search and seizure operations to uncover undisclosed income, assets, and financial transactions that are suspected to be in violation of tax laws. The search and seizure operations are usually carried out by a team of officials who are authorized to enter and search premises suspected of containing undisclosed income or assets. The team can include officers from the Income Tax Department, as well as officers from other law enforcement agencies such as the police. Before conducting a search and seizure operation, the Income Tax Department must have reasonable grounds to suspect that a taxpayer has undisclosed income or assets. The department must also obtain specific approval and authorization from higher authorities to conduct the operation. The authorization is granted in writing and specifies the scope and purpose of the search and seizure operation. During a search and seizure operation, the authorized officials can enter and search any premises, including homes, offices, and other places where taxable transactions and assets are suspected to be concealed. They can also search any person who is present on the premises, and seize any documents, assets, and cash found during the search. The authorized officials are required to prepare an inventory of all the documents, assets, and cash seized during the search and seizure operation. They are also required to give a copy of the inventory to the taxpayer or the person in charge of the premises, and obtain their signature on the inventory. After the search and seizure operation is completed, the Income Tax Department may use the evidence gathered during the operation to initiate tax assessments and reassessments, as well as prosecution proceedings against tax evaders. The department can also levy tax on income deemed to be undisclosed or unexplained. It is important to note that search and seizure operations are a serious matter and can have significant consequences for taxpayers and other persons. Taxpayers who are subjected to a search and seizure operation are advised to cooperate with the authorized officials and seek professional advice to ensure their rights are protected and to minimize the potential impact of the operation.
  • Prosecution: Prosecution is a legal action taken by the Income Tax Department against a taxpayer who has committed an offence under the provisions of the Income Tax Act. When a taxpayer violates the provisions of the Income Tax Act, the Income Tax Department may initiate prosecution proceedings against them. The purpose of prosecution is to ensure that taxpayers comply with the tax laws and to deter others from committing similar offences. Offences under the Income Tax Act can range from non-compliance with tax laws, filing inaccurate tax returns, concealing income, and not cooperating with the Income Tax Department during an investigation. In most cases, the Income Tax Department will issue a notice to the taxpayer to rectify the non-compliance or to provide an explanation. If the taxpayer fails to rectify or provide an explanation, the Income Tax Department may initiate prosecution proceedings. The prosecution proceedings are initiated by filing a complaint before a Magistrate or a Session Court. The complaint is usually filed by the Income Tax Department's prosecutor, who is appointed to represent the department in the court proceedings. The complaint will state the offence committed by the taxpayer, the relevant provisions of the Income Tax Act violated, and the penalty or punishment sought by the Income Tax Department. Once the complaint is filed, the court will issue a summons to the taxpayer, asking them to appear before the court and answer the charges brought against them. If the taxpayer fails to appear before the court, the court may issue a warrant for their arrest. During the trial, the Income Tax Department will present evidence to prove that the taxpayer has committed the offence, such as records and documents obtained during surveys, statements of witnesses, and other evidence. The taxpayer will have an opportunity to present their defence and dispute the charges brought against them. If the court finds the taxpayer guilty of the offence, it may impose penalties, fines, and imprisonment, depending on the severity of the offence. In some cases, the court may also order the taxpayer to pay back taxes, interest, and penalties.

Recent law enforcement actions by ITD

Demonetization period

The finance ministry instructed all revenue intelligence agencies to join the crackdown on forex traders, hawala operators and jewelers besides tracking movement of demonetised currency notes.[27]

Income Tax departments raided various illegal tax-evasive businesses in Delhi, Mumbai, Chandigarh, Ludhiana and other cities that traded with demonetised currency.[28] The Enforcement Directorate issued several FEMA notices to forex and gold traders.[27] Large sum of cash in defunct notes were seized in different parts of the country.[29][30][31][32][33] In Chhattisgarh liquid cash worth of ₹4.4 million (US$55,000) was seized.[34] In December 2016, the Income Tax department received more than 4000 emails, on black money holders, in India, within 3 days, when Income Tax Department, issued in public notice an email to report black money[35]

Huge amounts of cash in the form of new notes were seized all over the country after the demonetisation.[36][37]

In December 2016, over ₹4 crore in new ₹2000 notes were seized from four persons in Bangalore,[38][39][40] ₹33 lakh in ₹2000 notes were recovered from Manish Sharma, an expelled BJP leader in West Bengal,[41][42] and ₹1.5 crore was seized in Goa.[43] 900 notes of the new ₹2000 denomination were seized from a BJP leader in Tamil Nadu.[44] Around ₹10 crore in new ₹2000 notes were seized in Chennai.[45]

As of 10 December, ₹242 crore in new notes had been seized.[46]

Criticism

The government data reveals that the IT Department has a very low conviction rate.[47]

See also

References
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  3. "Central govt to hire 2.8 lakh more staff, police, I-T & customs to get lion's share". The Times of India.
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  7. "THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX ACT, 2015" (PDF). The Gazette of India. 27 May 2015. Retrieved 10 January 2019.
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  15. "Who We Are?". www.incometaxindia.gov.in.
  16. "Directorates" (PDF). www.incometaxindia.gov.in.
  17. "14 Interesting Initiatives by Income Tax Department that are making Tax Payers' Life Easy". 22 November 2015.
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  19. "Sevottam for Ensuring Excellence in Services". PIB.
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  34. "Chhattisgarh: Cash worth Rs 44 lakhs in Rs 500, Rs 1000 notes seized from a man". Daily News & Analysis. 11 November 2016.
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  37. "I-T department seizes Rs 130 crore cash, jewellery post demonetisation". 6 December 2016.
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  40. "Bengaluru: Rs 2000 notes worth over Rs 4 crore seized by Income Tax dept". 1 December 2016.
  41. "After BJP leader Manish Kumar's arrest, Babul Supriyo washes hands off all linkages, calls it 'wasted time'". 7 December 2016.
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  43. IANS. "Demonetisation: Rs 1.5 crore in new Rs 2,000 notes seized in Goa, two held". Archived from the original on 7 November 2017. Retrieved 21 December 2016.
  44. "Over 900 new Rs 2000 notes seized from TN BJP leader who backed demonetisation". 2 December 2016.
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  47. Srivas, Anuj (3 March 2020). "IT Dept and ED Raids Are at an All-Time High, but Convictions Remain Elusive". The Wire. Retrieved 30 August 2022.
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