Why CBDT is established

why CBDT is established and what is the role of cbdt
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Quick Summary
The Central Board of Direct Taxes (CBDT) is the highest authority within the Income Tax Department. Its primary function is to create and amend tax rules, provide relaxations, and set policy. This allows lower-level tax authorities to focus on day-to-day operations while the CBDT handles strategic oversight and regulatory compliance.

It is the apex body of Income Tax Dept

(CBDT : Central Board Of Direct Taxes )

It is generally making rules and new changes but various authorities of IT Dept implement this
A regulatory compliance autonomous body.
Main role is for making rules , amending , giving relaxations etc since lower IT dept will be busy with daily works.

CBDT will be reviewing the IT Depts

agreed with Reddy sir...

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