The Central Board of Direct Taxes (CBDT) is a statutory authority functioning under the Central Board of Revenue Act, 1963. It is responsible for matters relating to levy and collection of Direct Taxes and formulation of policy concerning administration reforms and changes for the effective functioning of the Board. Pr. Chief Controller of Accounts is the head of the Accounting Organisation of CBDT with Revenue Secretary as the Chief Accounting Authority. The Pr.CCA, CBDT is responsible for payment, accounting, book keeping of payments, receipt accounting and book keeping, authourisations of banks for collection of tax and internal audit of all DDOs of CBDT, banks and other auditee units. Pr. CCA is assisted by one Chief Controller of Accounts (at Hqs), two Controller of Accounts (one at Hqs and one at Mumbai) and four Deputy Controller of Accounts ( one each at Hqs, Kanpur, Chennai, and Kolkata). Field level payments, accounting and internal audit is handled through 52 Zonal Accounts Offices and 43 Field Pay Units.