Functions of the various Divisions/Organisations in Department of Revenue
All administrative matters of Department of Revenue. Maintenance of CR Dossiers of the staff and officers of the Secretariat proper of the Department and IRS (IT), IRS (Custom & Central Excise) of the level of Chief Commissioners and above.
SALES TAX DIVISION:
Administration of sales tax laws (Validation) Act, 1956, Central Sales Tax, State-level Value Added Tax (VAT), Indian Stamp Act, 1989 etc.
NARCOTICS CONTROL DIVISION:
Framing of licensing policy for cultivation of Opium poppy, production of opium and export and pricing of opium. Coordination of the working of Committee of Management and issues relating of UN and International Organizations.
COMMITTEE OF MANAGEMENT:
Administering the departmental undertakings viz. Govt. Opium and Alkaloid work Neemuch (M.P.) and Ghazipur which are engaged in processing of raw opium for export purposes and also for extraction of alkaloids from opium, which are used by the Pharmaceutical industry.
REVISION APPLICATION UNIT:
Work relating to revision applications filed against the orders of Commissioners of Customs (Appeals) and Commissioners of Central Excise (Appeals) and the cases filed before 11.10.1982 against CBIC.
INTEGRATED FINANCE UNIT:
Tendering advice in all financial matters pertaining to Department of Revenue and the field formations under CBDT & CBIC. Deals with expenditure and financial proposals.Prepare expenditure budget for grants relating to Department of Revenue, Direct Taxes & Indirect Taxes.
CENTRAL BOARD OF EXCISE AND CUSTOMS:
All matters relating to levy and collection of indirect taxes.
CENTRAL BOARD OF DIRECT TAXES:
All matters relating to levy and collection of direct taxes.
COMPETENT AUTHORITY CELL:
Administration of Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 and issues relating to Competent Authorities and Appellate Tribunal for Forfeited Property.
Work relating to forfeiture of property under Smugglers and Foreign Exchange Manipulators (Forfeiture of property) Act, 1976 and Chapter VA of Narcotics Drugs and Psychotropic Substances Act, 1985.
APPELLATE TRIBUNAL FOR FOFEITED PROPERTY:
Adjudication of appeals filed by persons against orders of forfeiture of properties passed by Competent Authorities under the SAFEM (FOP) Act, 1976 and Chapter V A of NDPS Act, 1985.
CUSTOMS, EXCISE, SERVICE TAX APPELLATE TRIBUNAL:
Hearing appeals against the orders of Executive Commissioners and Commissioners (Appeals).
NATIONAL COMMITTEE FOR PROMOTION OF SOCIAL AND ECONOMIC WELFARE:
Recommending projects of social and economic welfare to the Central Government for issuance of notification under section 35 AC of the Income Tax Act, 1961.
AUTHORITY FOR ADVANCE RULINGS:
Giving advance rulings on a question of law or fact specified in an application filed by Non-Residents in relation to transaction, which has been undertaken or proposed to be undertaken by the applicant.
CUSTOMS AND CENTRAL EXCISE SETTLEMENT COMMISSION
Settlement of applications filed by the assessees under the Customs Act and Central Excise Act.
SETTLEMENT COMMISSION (IT/WT):
Settlement of applications filed by the assessees under the Income Tax Act, 1961 and the Wealth Tax Act, 1957.
CENTRAL ECONOMIC INTELLIGENCE BUREAU:
Coordinating and strengthening of the intelligence gathering activities, the investigative efforts and enforcement action by various agencies concerned with investigation into economic offences and enforcement of economic laws.
Responsible for enforcement of the provision of Foreign Exchange Management Act. Recommending cases for detention under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974. Under Foreign Exchange Management Act, 1999, the Enforcement Directorate is mandated primarily as the investigation and adjudicating agency.
FINANCE INTELLIGENCE UNIT:
To coordinate and strengthen collection and sharing of financial intelligence through an effective national, regional and global network to combat money laundering and related crimes.