The Accounting organization of CBDT is headed by Pr. Chief Controller of Accounts, being the Apex Authority for 52 Zonal Accounts Offices and 44 Field Pay Units spread pan India. The head quarter is situated in Delhi. Main functions assigned to O/o Pr.CCA is to consolidate the Direct Tax Receipts made through various modes and furnish to M/o Finance and also to carry out the Expenditure function of CBDT and its Accounting.