Income Tax Department
Body of the Government of India
The Income Tax Department is a government agency undertaking direct tax collection of the government of the Republic of India. It functions under the Department of Revenue of the Ministry of Finance. The Income Tax Department is headed by the apex body Central Board of Direct Taxes (CBDT). The main responsibility of the Income Tax Department is to enforce various direct tax laws, most important among these being the Income-tax Act, 1961, to collect revenue for the government of India. It also enforces other economic laws such as the Benami Transactions (Prohibition) Act, 1988, and the Black Money Act, 2015.
The Income Tax Act, 1961, has a wide scope and empowers ITD to levy tax on the income of individuals, firms, companies, local authorities, societies, or other artificial juridical persons. Thus, the Income Tax Department influences businesses, professionals, NGOs, income earning citizens, and local authorities, among others. The act empowers the Income Tax Department to tax international businesses and professionals and therefore ITD deals in all matters of double taxation avoidance agreements and various other aspects of international taxation such as transfer pricing. Combating tax evasion and tax avoidance practices is a key duty of ITD to ensure constitutionally guided political economy. One measure to combat aggressive tax avoidance is the general anti avoidance rule (GAAR).
“Income Tax Department” enters the record as body of the Government of India. Crown Archives preserves that source wording while asking what Income, Department and Body can confirm, complicate or overturn.
Why this record matters
“Income Tax Department” is worth following because a concise public description often conceals a longer documentary argument. Here, Income, Department and Body provides the most credible route into that argument.
The record creator and administrative purpose are central evidence, because official documentation reflects both action and institutional priorities. The source revision retrieved here is dated Sep 24, 2026. The linked authority identifier is Q17055919. VIAF identifies the subject as 145281084. The Library of Congress control number is n98940208. 3 of 3 selected statements include explicit references; 0 carry qualifiers and 0 use preferred rank. The first chronological checks are 1961, 1988 and 2015.
Later summaries often reconcile disputed chronology or motive more neatly than the contemporary record permits. The lead is largely declarative, so disagreement and counter-evidence require a deliberate search beyond the opening account. Authority statements aid reconciliation but still require their own references, qualifiers and ranks to be checked.
How to read it
Compare institutional narratives with records created by participants and affected communities. Dates and formal titles are useful anchors, but not substitutes for context.
- Event chronology
- Institutional context
- Locating named record creators
Contemporary correspondence, government or organizational records, oral histories and cited historical scholarship.
Three-step research path
- Establish the record: confirm the title “Income Tax Department”, its source revision and the description used here.
- Expand the search: follow Income Tax Department primary sources, Income Tax Department archive and Income research across catalogues and specialist indexes.
- Test the account: compare the strongest cited source with the responsible institution’s current record and note any disagreement.
Questions for further research
- Which source most directly establishes the central claim about “Income Tax Department”?
- Which voices are present, absent or mediated by the institution?
- What chronology connects this entry to wider political or social change?
Search terms from this dossier
This entry incorporates text from “Income Tax Department” on English Wikipedia. Contributors are listed in the page history. Text is available under the Creative Commons Attribution-ShareAlike 4.0 License. Selected authority identifiers and statements are retrieved from Wikidata under CC0; their references and qualifiers remain part of the verification path.