Central Board of Revenue (split into CBDT and CBIC)
E1512671
UNEXPLORED
The Central Board of Revenue was India’s apex tax administration body that historically oversaw both direct and indirect taxes before being reorganized into the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC).
All labels observed (2)
| Label | Occurrences |
|---|---|
| Central Board of Revenue | 2 |
| Central Board of Revenue (split into CBDT and CBIC) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T21998694 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Central Board of Revenue (split into CBDT and CBIC) Context triple: [Central Board of Direct Taxes, partOf, Central Board of Revenue (split into CBDT and CBIC)]
-
A.
Central Board of Direct Taxes
The Central Board of Direct Taxes is India’s apex administrative body for framing and implementing policies related to direct taxation, including income tax.
-
B.
Department of Revenue (India)
The Department of Revenue (India) is the central government body under the Ministry of Finance responsible for formulating and implementing tax and customs policies, including the administration of direct and indirect taxes across the country.
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C.
Central Board of Indirect Taxes and Customs
The Central Board of Indirect Taxes and Customs is India’s apex government authority responsible for administering and formulating policy on indirect taxes, including GST, customs, and central excise.
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D.
Indian Revenue Service
The Indian Revenue Service is a central civil service of the Government of India responsible for administering and enforcing the country’s direct and indirect tax laws.
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E.
Indirect Tax Department
The Indirect Tax Department is a specialized division within Japan's National Tax Agency responsible for administering and overseeing taxes on consumption and other non-direct forms of taxation.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Central Board of Revenue (split into CBDT and CBIC) Target entity description: The Central Board of Revenue was India’s apex tax administration body that historically oversaw both direct and indirect taxes before being reorganized into the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC).
-
A.
Central Board of Direct Taxes
The Central Board of Direct Taxes is India’s apex administrative body for framing and implementing policies related to direct taxation, including income tax.
-
B.
Department of Revenue (India)
The Department of Revenue (India) is the central government body under the Ministry of Finance responsible for formulating and implementing tax and customs policies, including the administration of direct and indirect taxes across the country.
-
C.
Central Board of Indirect Taxes and Customs
The Central Board of Indirect Taxes and Customs is India’s apex government authority responsible for administering and formulating policy on indirect taxes, including GST, customs, and central excise.
-
D.
Indian Revenue Service
The Indian Revenue Service is a central civil service of the Government of India responsible for administering and enforcing the country’s direct and indirect tax laws.
-
E.
Indirect Tax Department
The Indirect Tax Department is a specialized division within Japan's National Tax Agency responsible for administering and overseeing taxes on consumption and other non-direct forms of taxation.
- F. None of above. chosen
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Central Board of Revenue (split into CBDT and CBIC)
linked to: Central Board of Revenue (split into CBDT and CBIC)