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.

O/o Pr.CCA acts as a Nodal Agency between CBDT and various Banks regarding collection of direct taxes. It renders Financial and Technical advice to Ministry of Finance, on matters relating to Collection, Accounting, Remittance and reconciliation of Direct Taxes. It also conducts Internal Audit of the transactions made by the Drawing and Disbursing Officers of Income Tax department and the transactions of direct tax receipts and remittances made by the banks to Government of India.