CBDT conducts mega outreach with theme ‘Bridging Borders, Building Trust’ at New Delhi, today

1. At a Glance

CBDT (Central Board of Direct Taxes), under the Department of Revenue, Ministry of Finance, held a mega outreach themed "Bridging Borders, Building Trust" in New Delhi on 28 April 2026, organised by the Chief Commissioner of Income Tax (International Taxation), North Zone [S1].
Focus: stakeholder awareness on the new Income-tax Act, 2025 (replacing the 1961 Act from 01 April 2026), the Income-tax Rules, 2026, and revised forms — with emphasis on International Taxation, Transfer Pricing (TP) and Advance Pricing Agreements (APAs) [S1][S2].
Relevant for UPSC because it touches direct tax reform, BEPS-era cross-border taxation, and ease of doing business for MNEs.

Outreach event on 28 April 2026 — first major taxpayer-facing engagement after the Income-tax Act, 2025 came into force on 01 April 2026 [S1][S3].
Keynote by Shri Prasenjit Singh, Member (Legislation), CBDT, on simplification efforts [S1].

Income-tax Act, 1961 — original direct tax statute; grew to 819 sections, 511 rules, 399 forms [S3].
Income-tax Bill, 2025 introduced to rewrite/simplify; enacted as Income-tax Act, 2025 (Act No. 30 of 2025), amended by Finance Act, 2026 [S2].
Effective date: 01 April 2026; 1961 Act repealed with saving clauses for pending matters [S3].
APA Programme introduced via Finance Act, 2012, inserting Sections 92CC & 92CD in the 1961 Act; APA Rules 10F–10T notified on 30 August 2012 [S2].

Parent body: CBDT — statutory authority under the Central Boards of Revenue Act, 1963 [S2].
Enabling statute: Income-tax Act, 2025 (replacing 1961 Act) [S3].
Structural simplification: 536 sections, 333 rules, 190 forms (vs 819/511/399 earlier) [S3].
APA cumulative tally (as on 31 March 2025): 815 APAs — 615 Unilateral (UAPAs) and 200 Bilateral (BAPAs) [S2].
FY 2024-25 APAs signed: 109, covering 524 APA years + 76 rollback years [S2].
Transfer Pricing provisions: originally Sections 92 to 92F of 1961 Act; carried into 2025 Act in renumbered form [S2].
Organising wing: Chief Commissioner of Income Tax (International Taxation), North Zone, New Delhi [S1].

Economic — APAs reduce TP litigation and provide tax certainty for MNEs over up to 5 forward + 4 rollback years, key for FDI attractiveness [S2].
Legal / Constitutional — Income-tax Act, 2025 enacted under Entry 82, Union List (Sch. VII) — taxes on income other than agricultural income [S3]. Transition uses saving clauses for pending appeals/reassessments [S3].
Administrative — simplification cuts sections by ~35 %, integrates provisos/explanations into the main text; CBDT issued a 99-page FAQ on interplay & transition [S3].
Geopolitical / Strategic — Bilateral APAs require treaty partner cooperation under Mutual Agreement Procedure (MAP) of DTAAs; aligns India with OECD BEPS Action 14 on dispute resolution [S2].
Governance — outreach model signals shift from adversarial to trust-based, participative tax administration ("Bridging Borders, Building Trust") [S1].

April 2026: Income-tax Act, 2025 commenced; 1961 Act repealed [S3].
28 April 2026: CBDT mega outreach, New Delhi [S1].
FY 2024-25: Record 109 APAs signed in a single year [S2].
CBDT released FAQs on Interplay and Transition and sought stakeholder inputs on Income-tax Rules, 2026 and new forms [S3].

The Income-tax Act, 2025 is Act No. 30 of 2025 [S2].
New Act effective 01 April 2026; reduces sections from 819 → 536 [S3].
APA scheme introduced by Finance Act, 2012 via Sections 92CC & 92CD of the 1961 Act [S2].
APA Rules 10F–10T of the Income-tax Rules, 1962, notified on 30 August 2012 [S2].
Cumulative APAs signed up to 31 March 2025: 815 (615 UAPA + 200 BAPA) [S2].
APAs offer certainty for up to 5 future years + 4 rollback years [S2].
CBDT is constituted under the Central Boards of Revenue Act, 1963 [S2].
Theme of the New Delhi outreach: "Bridging Borders, Building Trust" [S1].
Keynote speaker: Prasenjit Singh, Member (Legislation), CBDT [S1].
Organiser: CCIT (International Taxation), North Zone [S1].
Transfer Pricing regulations in India were introduced via Finance Act, 2001 (Sections 92–92F) [S2].
2025 Act has 333 rules and 190 forms (down from 511 and 399) [S3].

GS-II: Government policies & interventions — tax administration reform.
GS-III: Indian Economy — mobilisation of resources, tax reforms; effects on growth/FDI.
Possible stems: 1. "The Income-tax Act, 2025 marks a shift from complexity to clarity. Critically examine its likely impact on compliance and dispute resolution." 2. "Discuss the role of Advance Pricing Agreements in providing tax certainty to multinational enterprises operating in India." 3. "Trust-based tax administration is emerging as the new paradigm of direct tax governance in India. Comment."

DTAA & Mutual Agreement Procedure (MAP) — bilateral APA framework rests on these.
BEPS Action Plan / Pillar One & Two (OECD) — global TP & minimum-tax architecture.
Equalisation Levy & SEP (Significant Economic Presence) — digital economy taxation.
GAAR (Chapter X-A) — anti-avoidance pairing with TP.
Faceless Assessment & Appeals Scheme — CBDT's earlier trust-based reform.
Vivad se Vishwas Scheme, 2024 — dispute resolution backdrop.
Finance Act, 2026 — amendments to the new Act.
Direct Tax Code (DTC) journey — earlier failed simplification attempt (2009 draft).

Confusing Income-tax Act, 2025 with the older Direct Tax Code Bill, 2010 — DTC was never enacted.
Mixing up APA (prospective certainty) with MAP (dispute resolution under DTAA) — both exist independently.
Wrong year for APA introduction — it is 2012 (Finance Act), not 2009 or 2013.
Assuming the new Act raises taxes — CBDT clarifies no new taxes / no higher burden; structural rewrite only [S3].
Attributing the outreach to Ministry of External Affairs ("Bridging Borders") — it is Ministry of Finance / CBDT [S1].

[S1] CBDT conducts mega outreach with theme 'Bridging Borders, Building Trust', PIB — https://www.pib.gov.in/PressReleasePage.aspx?PRID=2256428 — (tier 1)
[S2] Advance Pricing Agreement Programme Annual Report & APA/TP pages, Income Tax Department — https://www.incometaxindia.gov.in/advance-pricing-agreement-reports ; https://incometaxindia.gov.in/news/apa-report-2024-2025.pdf ; https://www.incometaxindia.gov.in/transfer-pricing ; https://www.incometaxindia.gov.in/cbdt — (tier 1)
[S3] Understanding the Income Tax Act, 2025, PIB; Income-tax Act, 2025 [30 of 2025] as amended by Finance Act, 2026; FAQs on Interplay and Transition — https://www.pib.gov.in/PressNoteDetails.aspx?NoteId=155137 ; https://www.incometaxindia.gov.in/income-tax-act-2025 ; https://www.incometaxindia.gov.in/documents/d/guest/income_tax_act_2025_as_amended_by_fa_act_2026-pdf ; https://www.pib.gov.in/PressReleasePage.aspx?PRID=2225061 — (tier 1)