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

The Board issues an order under section 241 of the Income-tax Act, 2025 allocating work among Assessing Officers. Which set of criteria may the Board or an authorised authority have regard to under section 241(4)?

Directions and orders may have regard to territorial area, persons or classes of persons, incomes or classes of income, and cases or classes of cases. These four criteria are listed in section 241(4); other grounds such as age or religion do not appear there.

  1. ATerritorial area, persons or classes of persons, incomes or classes of income, and cases or classes of casesCorrect
  2. BOnly territorial area and the amount of income
  3. COnly persons or classes of persons and the year of assessment
  4. DThe age of the assessee and the nature of the assessee's religion

Explanation

Section 241(4) lists four criteria: territorial area; persons or classes of persons; incomes or classes of income; and cases or classes of cases. The other options add or omit criteria not in the text.

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