Large Taxpayer’s Office (LTO), shall be self-contained units administering both the Direct taxes and the Indirect taxes in respect of large business enterprises. LTO shall thus act as a single window for all the Direct and Indirect tax matters relating to large business enterprises.

Its purview will exclude local taxes, imposed and collected by State Governments or the local bodies.

LTO shall be responsible for all major tax administration functions, including monitoring of compliance of large business enterprises, scrutiny of returns filed, auditing, enforcing arrears collection and providing taxpayer services.

The LTO will help large business enterprises as tax advisers, giving them opportunity to discuss their problems with tax administrators through a single dedicated window