CBDT - Central Board of Direct Taxes

Central Board of Direct Taxes is a statutory authority that came into existence with Central Board of Revenue Act, 1963 and works under Department of Revenue in the Ministry of Finance, Govt. of India. As the name suggests, the board looks into the policies and planning of direct tax laws in the country. 

How does CBDT came into action?
Initially, there was a "Central Board of Revenue Act" which came in 1924, and it was in-charge of both the taxes: direct and indirect. However in 1964 the board was split into two, namely the Central Board of Direct Taxes (CBDT) and Central Board of Excise and Customs (CBEC), for proper management of taxes.