The Central Board of Direct Taxes (CBDT) is the apex authority for the administration of direct taxes in India. Functioning under the Department of Revenue, Ministry of Finance, Government of India, CBDT is responsible for formulating policies, administering the Income-tax Act and other direct tax laws, ensuring tax compliance, preventing tax evasion, and promoting a transparent and efficient tax administration system. It also oversees the functioning of the Income Tax Department across the country.