Income Tax Department
According the provision of Income Tax Act 1961 Income Tax Department is a machinery through which Income Tax Act implemented .Income Tax Department is a Central Government Department it duty to collcet tax from every person whose total income of the previous year exceeds the maximum amount which is not chargeable to income tax.
Income Tax Department is ensure that an assessee has followed all provision of income tax act applicable on a particuar person and nature of his income during the relevant previous year.
Like an assessee has followed
Total income computed correctly
Return of Income Tax has file timely otherwise an assessee has paid penalty.
Rate of income tax
correctly claim authorised deduction
There is no tax evasion ,fraud