The assessing officers are the main work force of the department. Their main functions include receipt of returns, processing of returns, issuing of refunds and collection of demand. A very important function performed by the assessing officers is framing of scrutiny assessments. Based on the criteria laid down by higher authorities, returns are identified for scrutiny through the process of computer assisted scrutiny selection. In such cases, assessment orders are passed after conducting requisite enquiry, as the facts warrant. Scrutiny assessments are also made in cases where searches, surveys and enquiries have been conducted.
The Additional / Joint Commissioner heading the range supervises the work of the assessing officers under him and is responsible for the overall performance of the range. The Commissioner of Income Tax is responsible for the collective performance of all the ranges under his charge.
Besides the above main part, there are smaller divisions handling functions like the audit, TDS, judicial, grievance redressal, computer operations, etc. These are the support functions of the main assessment function referred to above.