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CA Final · Direct Tax Laws & International Taxation · Income Tax Authorities

Meridian Traders, Pune, receives a notice from an income-tax authority. The assessee wants to know which of the listed bodies is a separate class of income-tax authority under the Income-tax Act, 2025. Which of the following is listed as a class of income-tax authority?

Tax Recovery Officers are listed as a class of income-tax authority in section 236 of the Income-tax Act, 2025, along with Inspectors of Income-tax. Authorised representatives and practising chartered accountants are not income-tax authorities, and the Settlement Commission is not in the list.

  1. ATax Recovery OfficersCorrect
  2. BAuthorised Representatives
  3. CChartered Accountants in practice
  4. DSettlement Commission members

Explanation

Section 236 lists classes of income-tax authorities, ending with Tax Recovery Officers and Inspectors of Income-tax. Authorised representatives, practising chartered accountants and Settlement Commission members are not in that list, so they are not classes of income-tax authority under it.

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