Indian Income Tax Authorities

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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?

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?

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?

Directors-General of Income-tax Signup and view all the answers

Who is responsible for the formulation and implementation of different policies relating to direct taxes administration?

Central Board of Direct Taxes Signup and view all the answers

Which officials are not part of the Central Board of Direct Taxes?

Tax Recovery Officers Signup and view all the answers

Who has the power to issue commissions for the discovery and inspection of documents under the Income Tax Act?

The Commissioner Signup and view all the answers

What action can the income tax department take when prosecution fails to prevent tax evasion?

Take actions like search and seizure Signup and view all the answers

Who can authorize officers to require the authority to provide books of account or documents when no longer necessary to retain in custody?

The Chief Commissioner or the Director-General Signup and view all the answers

For what purpose can the Commissioner or the Assessing Officer call for information under the Income Tax Act?

To obtain returns of addresses and names of partners of a firm Signup and view all the answers

What is not defined by the Income Tax Act?

Survey Signup and view all the answers

Who has the power to enforce any person for attendance and examination on oath under the Income Tax Act?

The Joint Commissioner Signup and view all the answers

When can the Chief Commissioner or Director General authorize officers to require authorities to provide books of account or documents?

If it is no longer necessary to retain the documents in custody Signup and view all the answers

What power does the Assessing Officer, Joint Commissioner, Chief Commissioner, or Commissioner have under the Income Tax Act?

Power to compel the production of books of account and other documents Signup and view all the answers

Under what circumstances can the Chief Commissioner or Director General authorize officers to requisition books of account, assets, or documents from other authorities?

<ul> <li>When it is no longer necessary to retain them in custody</li> </ul> Signup and view all the answers

What can The Commissioner, The Assessing Officer, or The Joint Commissioner do for the purpose of this Act under the Income Tax Act?

Require certain entities to provide returns of addresses and names as per specified criteria Signup and view all the answers

Indian Income Tax Authorities

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