sentences:  The Department of Revenue functions under the overall direction and control of the Secretary (Revenue).It exercises control in respect of matters relating to all the Direct and Indirect Union Taxes through two statutory Boards namely, the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC).Each Board is headed by a Chairman who is also "ex officio" Special Secretary to the Government of India (Secretary level).