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The Department of Revenue functions under the overall direction and control of the Secretary (Revenue). It exercises control over all Direct and Indirect Union Taxes through two statutory Boards, the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIT&C) (CBIC). Each Board is led by a Chairman who also serves as the Government of India's ex-officio Special Secretary. The CBDT is responsible for the levy and collection of all Direct Taxes, whereas the CBIC is responsible for the levy and collection of Customs and Central Excise duties, as well as other Indirect Taxes. The Central Board of Revenue Act of 1963 established the two Boards.
The CBDT currently has six members, and the CBIC has six members. Members are also ex-officio Special Secretaries to the Indian Government.