Tax Authorities and Tribunals

Taxes are levied by the Central Government and the State Governments in India. Some minor taxes are also levied by the local authorities such as the Municipality and the Local Governments.

Important Authorities and Tribunals

Income Tax Appellate Tribunal

  • ITAT is a quasi-judicial institution set up in January, 1941 and specializes in dealing with appeals under the Direct Taxes Acts.
  • The orders passed by the ITAT are final; an appeal lies to the High Court only if a substantial question of law arises for determination.

Central Board of Direct Taxes

  • The Central Board of Direct Taxes is a ....
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