What is central board of direct taxes and what are its powers ?

The Central Board of Direct Taxes (CBDT) is the highest executive authority. It is sub­ject to the overall control of the Central Government. It is authorized to discharge all those functions prescribed in the Act and those which are entrusted to it by the Central Government.

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Powers of the Board :

(a) It declares any association etc. as company u/s 2(17)(iv).

(b) Conditions for Leave Travel Concession are prescribed by the Board u/s 10(5).


(c) House rent “allowance limit is prescribed for exemption u/s (13A).

(d) Various rules arid limits u/ss 11 and 12A regarding charitable institutions and their registration are prescribed by the Board.

(e) Rates of depreciation are determined by the Board u/s 32.

(f) Prescribed authorities are named by the Board u/s 35CCA and 35CCB.


(g) The Board prescribed cases where payment exceeding Rs. 10,000 could be made in cash u/s 40A(3).

(h) The Board notifies professions and persons who have to maintain books of ac­counts etc. u/s 44AA.

(i) The conditions governing the reference to the Valuation Officer are prescribed by the Board.

(j) To specify permanent disability or mental-retardation for deduction u/s 80DD.


(k) Rules for deduction u/s 80GG on account of rent payable by the assessee ore formulated by the Board

(l) Form of audit report and rules relating thereto are also prescribed by the Board u/ss 80HH, HHA, HHB, HHC and HHD.

(m) Relief u/s 89 is prescribed by the Board in case where arrears of salary is received.

(n) The Board assigns proper jurisdiction on income-tax authorities,

(o) In case of clash of jurisdiction between various authorities, it solves the issue u/s 124(2).

(p) It authorizes particular income-tax authorities to conduct a search etc. u/s 132(1).

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