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Functions and structure of the Department of Revenue

The Department of Revenue is mainly responsible for the following functions: -


  • All matters relating to levy and collection of Direct Taxes.
  • All matters relating to levy and collection of Indirect Taxes.
  • Investigation into economic offences and enforcement of economic laws.
  • Framing of policy for cultivation, export and fixation of price of Opium etc.
  • Prevention and combating abuse of Narcotic drugs and psychotropic substances and illicit traffic therein.
  • Enforcement of FEMA and recommendation of detention under COFEPOSA.
  • Work relating to forfeiture of property under Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 and        Narcotics Drugs and Psychotropic Substances Act, 1985.
  • Levy of taxes on sales in the course of inter-state trade or commerce.
  • Matters relating to consolidation/reduction/exemption from payment of Stamp duty under Indian Stamp Act, 1899.
  • Residual work of Gold Control
  • Matters relating to CESTAT.
  • Cadre Control of IRS (Group-A) and IRS (C&CE) (Group-A).