Income Tax Department

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The Income Tax Department is a government of India agency responsible for collecting direct taxes. It functions under the Department of Revenue, Ministry of Finance, and is headed by the Central Board of Direct Taxes (CBDT). Its main responsibility is to administer direct tax laws, chiefly the Income-tax Act, 2025, which replaced the Income-tax Act, 1961, on 1 April 2026. It also enforces other economic laws such as the Benami Transactions (Prohibition) Act, 1988, and the Black Money Act, 2015. The department levies tax on the income of individuals, firms, companies, local authorities, and other juridical persons, and handles international taxation, including double taxation avoidance agreements and transfer pricing. It also enforces measures against tax evasion, including the general anti-avoidance rule. The department has been criticised for a low conviction rate, high-pitched assessments and a large backlog of disputes, and has been accused of being used against critics of the ruling...

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