Amaresh Singh is from the 1994 batch of Indian Revenue Service (I.R.S) and is currently Director (Investigation) in the Central Board of Direct Taxes (CBDT). The Board is the apex body in matters relating to direct taxes including the income tax. His current role involves policies and monitoring of the Directorate of Criminal Investigation, which is the agency, entrusted with information management for the Income Tax Department (ITD). Other functional areas are matters of prosecution of direct taxes offences and ITD’s interface with the Election Commission of India. He has served in the Inter State Council Secretariat in the Ministry of Home Affairs, in an earlier stint, a department that serves the Inter State Council, a constitutional body handling issues and policies related to Indian federal practices. He has also worked in the Ministry of Culture. During that tenure, the mandate included Government Museums, the Archaeological Survey of India and the National Culture Fund an initiative that promotes private participation along with the Government. A graduate in Economics from Delhi University he completed his Masters in International Studies from Jawaharlal Nehru University and M.Phil in Public Finance from Punjab University.
Research Topic: Strengthening of tax base through use of information
The research aims to examine whether solutions, to the deficiencies plaguing Indian direct taxes administration practices in its efforts at widening and deepening of tax base through use of information, exist in the Australian taxation models and protocols. This cross-cultural analysis would enable learning that could easily be replicated into policy prescriptions that augment efforts aimed towards a direct taxes regime that is non-intrusive because of enhanced use of information.