Context: CBDT notifies Income-tax Return Forms for assessment year 2023-24
Central Board of Direct Taxes (CBDT):
It is a statutory body established as per the Central Board of Revenue Act, 1963.
It is India’s official financial action task force unit.
It is administered by the Department of Revenue under the Ministry of Finance.
At present, the CBDT has six members
Ex-officio members of the Board also function as a division of the Ministry of Finance
Functions of the CBDT:
Oversight of the Internal Revenue Service as a whole.
Suggestions for the tax rates to be changed.
In accordance with government policies, planning changes to the taxes structure of India.
It is proposed that direct tax legislation be amended.
It is in charge of the collection and levying of direct taxes.
Income Tax Return:
Income Tax Returns, often known as ITRs, are forms used to declare net tax liabilities, claim tax deductions, and report gross taxable income. Individuals who make a specific amount of money are required to file IT returns.