Which authority enforces the Income Tax Act under the Ministry of Finance?

The Central Board for Direct Taxes (CBDT) is the authority responsible for enforcing the Income Tax Act under the Ministry of Finance in India. It plays a crucial role in formulating policies and implementing tax laws, overseeing the administration of direct taxes, and helping to ensure compliance. The CBDT is entrusted with the task of developing strategies to promote tax revenue collection and maintaining the overall tax system's integrity.

The Income Tax Department, while an essential component of tax administration, operates under the framework established by the CBDT. It is responsible for the day-to-day administration and implementation of tax laws, including the assessment and collection of taxes.

The Income Tax Appellate Tribunal is a quasi-judicial body that hears appeals against the decisions of tax authorities, but it does not enforce the Income Tax Act itself. Therefore, its role is more aligned with dispute resolution rather than enforcing tax legislation.

The Financial Intelligence Unit focuses on combating financial crimes and reporting suspicious transactions, but it does not have a direct role in enforcing the provisions of the Income Tax Act.

Thus, the CBDT stands out as the principal authority charged with the enforcement and administration of the Income Tax Act, making it the correct answer.