The Central Board of Direct Taxes (CBDT) is the apex body which heads the Income Tax Department. The Income Tax Department functions under the Department of Revenue which is under the Ministry of Finance. You can read about the Tax Administration Reform Commission – TARC Mandate, Report, Recommendations in the given link.
The responsibility of the Income Tax Department is to collect the direct taxes levied by the Government.
- Tax Policy Council & Tax Policy Research Unit: Notes for UPSC
- Taxation in India – Direct taxes & Indirect Taxes, Features of Taxation System