CBDT (Central Board of Direct Taxes)
✓ Last verified 14 Sep 2026
The short version
CBDT is the government body that administers India's direct taxes - income tax and corporate tax - operating under the Finance Ministry's Department of Revenue, and is the source of the rules, forms, and notifications that govern how you file your ITR.
The Central Board of Direct Taxes administers direct taxes in India - primarily income tax and corporate tax - framing rules, issuing notifications, and overseeing the Income Tax Department's day-to-day functioning. Every ITR form, TDS rule, and income tax notification you encounter ultimately traces back to a CBDT circular or notification, and CBDT is also the body that proposes direct-tax changes considered in each year's Union Budget. It's a distinct body from the CBIC, which handles indirect taxes (GST, customs) instead - the two together cover essentially all of India's tax administration between them, direct and indirect.
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