Podcast
Questions and Answers
Who is the supreme body in the direct tax set-up in India?
Who is the supreme body in the direct tax set-up in India?
- Principal Director General of Income-tax
- Inspectors of Income-tax
- Central Board of Direct Taxes (correct)
- Tax Recovery Officers
Which officials are responsible for executing the Income Tax Act in India?
Which officials are responsible for executing the Income Tax Act in India?
- Deputy Commissioners of Income-tax
- Tax Recovery Officers
- Joint Directors of Income-tax
- Central Board of Direct Taxes (correct)
Who is not a member of the Central Board of Direct Taxes?
Who is not a member of the Central Board of Direct Taxes?
- Deputy Commissioners of Income-tax (correct)
- Chairman
- Members
- Principal Chief Commissioners of Income-tax
Which officials are responsible for controlling the Income Tax Department efficiently in India?
Which officials are responsible for controlling the Income Tax Department efficiently in India?
Who is responsible for the formulation and implementation of different policies relating to direct taxes administration?
Who is responsible for the formulation and implementation of different policies relating to direct taxes administration?
Which officials are not part of the Central Board of Direct Taxes?
Which officials are not part of the Central Board of Direct Taxes?
Who has the power to issue commissions for the discovery and inspection of documents under the Income Tax Act?
Who has the power to issue commissions for the discovery and inspection of documents under the Income Tax Act?
What action can the income tax department take when prosecution fails to prevent tax evasion?
What action can the income tax department take when prosecution fails to prevent tax evasion?
Who can authorize officers to require the authority to provide books of account or documents when no longer necessary to retain in custody?
Who can authorize officers to require the authority to provide books of account or documents when no longer necessary to retain in custody?
For what purpose can the Commissioner or the Assessing Officer call for information under the Income Tax Act?
For what purpose can the Commissioner or the Assessing Officer call for information under the Income Tax Act?
What is not defined by the Income Tax Act?
What is not defined by the Income Tax Act?
Who has the power to enforce any person for attendance and examination on oath under the Income Tax Act?
Who has the power to enforce any person for attendance and examination on oath under the Income Tax Act?
When can the Chief Commissioner or Director General authorize officers to require authorities to provide books of account or documents?
When can the Chief Commissioner or Director General authorize officers to require authorities to provide books of account or documents?
What power does the Assessing Officer, Joint Commissioner, Chief Commissioner, or Commissioner have under the Income Tax Act?
What power does the Assessing Officer, Joint Commissioner, Chief Commissioner, or Commissioner have under the Income Tax Act?
Under what circumstances can the Chief Commissioner or Director General authorize officers to requisition books of account, assets, or documents from other authorities?
Under what circumstances can the Chief Commissioner or Director General authorize officers to requisition books of account, assets, or documents from other authorities?
What can The Commissioner, The Assessing Officer, or The Joint Commissioner do for the purpose of this Act under the Income Tax Act?
What can The Commissioner, The Assessing Officer, or The Joint Commissioner do for the purpose of this Act under the Income Tax Act?
