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VOLUME-I (ADMINISTRATIVE) February DIRECTORATE OF I NCOME T AX (ORGANISATION & MANAGEMENT SERVICES) CENTRAL B OARD OF D IRECT T AXES DEPARTMENT OF R EVENUE GOVERNMENT OF I NDIA INDEX. 2 Chapter No. Name of the Chapter Page Number Foreword Vision, Mission and Values 1 Historical Perspective 4 2 Ministry of Finance 13 3 Attached Offices of the Central Board of Direct. [COMMENTARY - TAX AUDIT] [ ] - Changes made by the Finance Act, and Finance Act, as regards applicability of audit under section 44AB to persons carrying on business.

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