This directorate, which is also headed by a Director General of Income Tax, deals with cases of charitable institutions and trusts enjoying exemption from taxation under various provisions of the Income Tax Act. This is again a specialized job performed in charges headed by officers of the rank of Commissioners of Income Tax, designated as Directors of Income Tax (Exemption). These charges have been set up in metros and other important cities, and they function under the overall supervision and control of the Director General of Income Tax (Exemption), Delhi. Investigation is undertaken in these charges for identifying and detecting false claims of exemption by trusts and other charitable institutions. |
