Indian Income Tax Authorities
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Questions and Answers

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?

    <p>Directors-General of Income-tax</p> Signup and view all the answers

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

    <p>Central Board of Direct Taxes</p> Signup and view all the answers

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

    <p>Tax Recovery Officers</p> 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?

    <p>The Commissioner</p> Signup and view all the answers

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

    <p>Take actions like search and seizure</p> 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?

    <p>The Chief Commissioner or the Director-General</p> Signup and view all the answers

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

    <p>To obtain returns of addresses and names of partners of a firm</p> Signup and view all the answers

    What is not defined by the Income Tax Act?

    <p>Survey</p> 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?

    <p>The Joint Commissioner</p> 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?

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

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

    <p>Power to compel the production of books of account and other documents</p> 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?

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

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