CBDT weighs overhaul of designations for income tax officials to secure better clarity
The Central Board of Direct Taxes (CBDT) is weighing a revamp of official designations within the Income Tax Department to make the roles clearer to people and foster a more transparent image of the department.
The proposed restructuring focuses on updating the nomenclature of positions like the commissioner of income tax (CIT) and principal commissioner of income tax. The goal is to align the titles more accurately with the responsibilities of the officials, enhancing both internal clarity and relatability with external stakeholders.
According to a senior government official, a committee was set up to review CBDT’s organisational structure, especially the allocation of roles across divisions. The committee recently submitted its report, suggesting several modifications to how the designations are structured to better reflect actual responsibilities of the officials concerned.
Changes in CIT Titles
Officials holding titles such as commissioner of income tax (CIT) are involved in more specialised tasks under the CBDT’s oversight. Since many of these officials handle policy and technical aspects, rather than direct tax-related work, the committee proposed that they be titled simply as commissioners. For instance, a CIT involved in technical and policy work may be renamed commissioner (tech and policy).
"A committee of income tax officials was tasked to review CBDT’s functioning and divisional structure. The report recommends rebranding roles for those working on policy rather than tax assessment to titles that represent their core responsibilities,” a senior government official confirmed to Moneycontrol. "Commissioners of Income Tax (CIT) within the CBDT are not directly involved in income tax matters, so we propose they be designated simply as commissioners."
Redefining Roles in Media and Technical Policy
The committee has spotted redundancies in some designations. For example, the official handling media responsibilities, is designated as CIT (Media & Tech Policy), though the official does not oversee any technology policy work. "The committee suggests that the CIT for Media & Tech Policy be renamed commissioner (media), as this role does not involve any technical policy oversight," the official added.
The committee has also proposed changing the title of Officers on Special Duty (OSD) on the CBDT board.
Condonation of Delay Function Reviewed
As part of the restructuring, the committee also reviewed the responsibility for condonation of delay, a critical process that allows taxpayers to verify their Income Tax Return (ITR) or file it after the deadline, provided there is a valid reason for the delay. The committee explored which division or designation would be best suited to handle these requests, aiming to optimise the workflow within the CBDT for such cases.