The Directorate General of Income Tax (Investigation) functions under the Central Board of Direct Taxes (CBDT), Ministry of Finance, Government of India. Its primary role is to conduct inquiries, detect tax evasion, and ensure compliance with direct tax laws. The department is empowered to examine financial transactions and take action where irregularities or violations are found.

In addition to investigations, the Directorate provides transparency through its organizational structure, contact details, and guidelines published on its official portal. It serves as an interface for taxpayers and the public to understand its responsibilities, working procedures, and role in maintaining a fair and accountable tax administration.