---
title: "Central Board of Direct Taxes (CBDT) — Definition & Meaning"
description: "The Central Board of Direct Taxes (CBDT) is India's apex direct-tax authority under the 1963 Act, distinct from CBIC. See its powers, structure, and role."
url: "https://modeldiplomat.com/learn/glossary/central-board-of-direct-taxes"
---

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Model Diplomat Research Team · Last reviewed June 22, 2026

TL;DR

- The Central Board of Direct Taxes is the apex statutory body that administers India's direct tax laws and directs the Income Tax Department under the Ministry of Finance.
- What is the statutory basis of the CBDT's authority over the Income Tax Department?
- How does the CBDT differ from the CBIC?
- Are CBDT circulars binding on taxpayers and courts?
- What is the CBDT's role in international taxation?

[Civil Service & Diplomatic Exams](https://modeldiplomat.com/learn/civil-services/glossary)Updated June 22, 2026

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In August 2021, the CBDT framed the rules implementing the Taxation Laws (Amendment) Act to settle the retrospective-tax disputes with Cairn Energy and Vodafone, offering refunds in exchange for withdrawal of arbitration claims.

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