Central Board of Direct Taxes
E543269
The Central Board of Direct Taxes is India’s apex administrative body for framing and implementing policies related to direct taxation, including income tax.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Central Board of Direct Taxes canonical | 3 |
| Income Tax Department of India | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T5739806 — 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 Direct Taxes Context triple: [Department of Revenue (India), oversees, Central Board of Direct Taxes]
-
A.
Federal Board of Revenue
The Federal Board of Revenue is Pakistan’s central tax authority responsible for formulating and enforcing fiscal policies, collecting federal taxes, and combating tax evasion.
-
B.
Federal Central Tax Office
The Federal Central Tax Office is Germany’s national authority responsible for key centralized tax administration tasks, including tax identification numbers, international tax matters, and certain federal tax collections.
-
C.
Islamabad Excise and Taxation Department
The Islamabad Excise and Taxation Department is a government agency responsible for vehicle registration, taxation, and related regulatory services in Pakistan’s Islamabad Capital Territory.
-
D.
Goods and Services Tax Council (India)
The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
-
E.
Servicio de Administración Tributaria
El Servicio de Administración Tributaria (SAT) es la autoridad fiscal de México encargada de la recaudación de impuestos federales, la fiscalización de contribuyentes y la administración aduanera del país.
- 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 Direct Taxes Target entity description: The Central Board of Direct Taxes is India’s apex administrative body for framing and implementing policies related to direct taxation, including income tax.
-
A.
Federal Board of Revenue
The Federal Board of Revenue is Pakistan’s central tax authority responsible for formulating and enforcing fiscal policies, collecting federal taxes, and combating tax evasion.
-
B.
Federal Central Tax Office
The Federal Central Tax Office is Germany’s national authority responsible for key centralized tax administration tasks, including tax identification numbers, international tax matters, and certain federal tax collections.
-
C.
Islamabad Excise and Taxation Department
The Islamabad Excise and Taxation Department is a government agency responsible for vehicle registration, taxation, and related regulatory services in Pakistan’s Islamabad Capital Territory.
-
D.
Goods and Services Tax Council (India)
The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
-
E.
Servicio de Administración Tributaria
El Servicio de Administración Tributaria (SAT) es la autoridad fiscal de México encargada de la recaudación de impuestos federales, la fiscalización de contribuyentes y la administración aduanera del país.
- F. None of above. chosen
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
Government agency
ⓘ
Statutory body ⓘ |
| alsoKnownAs | CBDT NERFINISHED ⓘ |
| coordinatesWith | Central Board of Indirect Taxes and Customs NERFINISHED ⓘ |
| country | India ⓘ |
| dateEstablished | 1964 ⓘ |
| governs | Income Tax Department field formations NERFINISHED ⓘ |
| handles |
Capital gains tax
ⓘ
Corporate tax ⓘ Equalisation levy (direct tax–like levy) NERFINISHED ⓘ Income tax ⓘ Minimum alternate tax ⓘ |
| hasPosition |
Member (Administration)
ⓘ
Member (Audit and Judicial) ⓘ Member (Income Tax) NERFINISHED ⓘ Member (Investigation) ⓘ Member (Legislation) ⓘ Member (Revenue) ⓘ |
| headedBy | Chairman, Central Board of Direct Taxes NERFINISHED ⓘ |
| headquartersLocation |
New Delhi, India
ⓘ
surface form:
New Delhi
|
| issues | Circulars and notifications on direct tax matters ⓘ |
| jurisdiction | Government of India ⓘ |
| languageOfWork |
English
ⓘ
Hindi ⓘ |
| legalBasis | Central Boards of Revenue Act, 1963 NERFINISHED ⓘ |
| locatedInTheAdministrativeTerritorialEntity | Delhi NERFINISHED ⓘ |
| mandate |
To ensure effective collection of direct taxes
ⓘ
To provide inputs for policy and planning of direct taxes in India ⓘ |
| oversees | Income Tax Department NERFINISHED ⓘ |
| parentOrganization |
Department of Revenue
NERFINISHED
ⓘ
Ministry of Finance NERFINISHED ⓘ |
| partOf |
Central Board of Revenue (split into CBDT and CBIC)
NERFINISHED
ⓘ
Union Government of India NERFINISHED ⓘ |
| predecessor | Central Board of Revenue NERFINISHED ⓘ |
| regulates | Direct tax compliance and enforcement in India ⓘ |
| reportsTo | Finance Minister of India NERFINISHED ⓘ |
| responsibleFor |
Administration of Income Tax Act, 1961
NERFINISHED
ⓘ
Administration of Wealth Tax (when in force) ⓘ Administration of other direct tax laws in India ⓘ Direct tax administration in India ⓘ Formulation of direct tax policy ⓘ |
| sector | Taxation ⓘ |
| supervises |
Tax administration and enforcement of direct taxes
ⓘ
Tax policy and legislation relating to direct taxes ⓘ |
| typeOfTax | Direct tax ⓘ |
| website | https://www.incometaxindia.gov.in ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Central Board of Direct Taxes Description of subject: The Central Board of Direct Taxes is India’s apex administrative body for framing and implementing policies related to direct taxation, including income tax.
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject surface form:
Department of Revenue (India)
subject surface form:
Department of Revenue (India)
subject surface form:
Ministry of Finance (India)
this entity surface form:
Income Tax Department of India