16 Questions
Who is the supreme body in the direct tax set-up in India?
Central Board of Direct Taxes
Which officials are responsible for executing the Income Tax Act in India?
Central Board of Direct Taxes
Who is not a member of the Central Board of Direct Taxes?
Deputy Commissioners of Income-tax
Which officials are responsible for controlling the Income Tax Department efficiently in India?
Directors-General of Income-tax
Who is responsible for the formulation and implementation of different policies relating to direct taxes administration?
Central Board of Direct Taxes
Which officials are not part of the Central Board of Direct Taxes?
Tax Recovery Officers
Who has the power to issue commissions for the discovery and inspection of documents under the Income Tax Act?
The Commissioner
What action can the income tax department take when prosecution fails to prevent tax evasion?
Take actions like search and seizure
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
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
What is not defined by the Income Tax Act?
Survey
Who has the power to enforce any person for attendance and examination on oath under the Income Tax Act?
The Joint Commissioner
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
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
Under what circumstances can the Chief Commissioner or Director General authorize officers to requisition books of account, assets, or documents from other authorities?
- When it is no longer necessary to retain them in custody
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
Learn about the roles and responsibilities of the Income Tax Authorities in India, including the functions of the Central Board of Direct Taxes (CBDT) and the execution of the Income Tax Act.
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