Revised work and reporting Structure of CBDT Directorates. TDS related functions to shift from TDS & TPS to Recovery

Revised work and reporting Structure of CBDT Directorates. TDS related functions to shift from Directorates of TDS & TPS to Directorate of Income Tax Recovery.

CBDT has issued an office memorandum giving revised work and reporting Structure of CBDT Directorates. as under:

F.No. HRD/AD/802/3/2017-18/736
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

OFFICE MEMORANDUM

Date: 03.05.2017

The CBDT has considered the work allocation of the attached Directorates on functional basis and has approved the following changes in the existing functions and reporting structure for the Directorates attached to the CBDT. :

I. DGIT (Admn. & TPS) will report to the Member (R) for all matters.

II. DGIT (Risk Assessment) will report to the Member (IT).

III. DGIT (L&R) will report to the Member (A&J)

IV. DGIT (Systems) will report to the Member (IT)

V. DOMS will shift to the Directorate General of Income Tax (Administration and TPS). Consequently, following ADGs will report to the DGIT (Admn. & TPS) as under :-

(a) ADG (TPS-I)
(b) ADG (TPS-II)
(c) ADG (PR,PP,& OL)
(d) ADG (DOMS)
(e) ADG (Recovery)

VI. R & S wing headed by DDG will be placed under the Directorate General of Income Tax (Administration and TPS).

VII. Directorate of Audit will shift to the Directorate General of Income Tax (L&R). Inspection related work will shift to the Directorate of Income Tax (Audit) and will be looked after by ADG (Audit). Member (A&J) will look after all the work of Directorate of Income Tax (Audit) through the DGIT (L&R). The post of ADG (Audit) will be redesignated as ADG (Audit & Inspections).

VIII. ADGs (TPS) will look after all the matters relating to Tax Payer’s services including grievances  as  well  as  the  Citizens    Printing  of  the Citizens Charter would continue to vest with ADG (PR, PP & OL).

IX. TDS related functions would shift from Directorate of TDS & TPS to Directorate of Income Tax (Recovery). ADG (Recovery) will, in addition to existing functions, also look after functions related to TDS. Grievances related to TDS would, however, be handled by ADGs (TPS), ADGs in the redesignated Directorate of Income Tax (TPS) would consequently be designated ADG (TPS 1/11) and ADG in Directorate of Income Tax (Recovery) [to be redesignated Directorate of Income Tax (Recovery & TDS)] will be designated ADG (Recovery & TDS).

X. Directorate of Income Tax (Exams) will shift to the Directorate General of Income Tax (HRD) and ADG (Exams) will report to the DGIT (HRD). All the work related to official language (OL}, including management of the official language cadre would shift from ADG (PR,PP &OL) to ADG(Exams). The post of ADG (Exams) would be redesignated as ADG (Exams & OL).

XI. Work related to promotion of ITOs will shift from ADG (PR, PP&OL} to ADG (HRD I) under DGIT (HRD).

XII. The work of cadre management of EDP cadre will shift from Directorate General of income Tax (System) to Directorate General of Income Tax (HRD) and will be looked after by ADG (HRD-II).

XIII. Work related to 1% incentive scheme will be look after by ADG (Infra-II).

XIV. The post of ADG (PR,PP&OL) would be redesignated as ADG(PR. P&P) [Printing, Publication and Publicity].

2. Following changes will also be effected in the functions and reporting structure of Directorates and Divisions of the CBDT:-

(i) FT & TR Division and PCCIT (Int. ) will report to the Member (L&C).

(ii) The Director General of Income Tax (Investigation) will look after all work relating to the Benami Properties Act and Black  Money  Act  in  their respective regions.

3. A chart showing revised structure is enclosed as Annex ‘A’.

4. The proposed changes will take effect immediately from the date of However, no physical shifting of the offices shall take place at this juncture and all the offices would continue to operate from existing premises  without  any dislocation.

5. Hindi translation of the order will follow.

(Manoj Kumar)
Addl. Director General of Income Tax (HRD)-1
CBDT, New Delhi

Annex-A Revised Structure of the Directorates of CBDT

• Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.
• Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
• Last date to submit MEF 2026-27 extended to 09.09.2026
• Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
• Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts