Appointed as the head of the Central Board of Direct Taxes (CBDT) in June of the previous year, Gupta's original retirement date was set for September 30, 2023.
The re-appointment, approved by the Appointments Committee of the Cabinet, is effective from October 1, 2023, until June 30, 2024, or until further notice, based on usual terms and conditions for re-employed central government officers, in deviation from the standard recruitment rules.
The CBDT, overseeing policy-making for the Income-tax department, is led by a chairman and can include up to six members holding the rank of special secretary.