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CMA Final · Direct Tax Laws and International Taxation · CBDT and Other Authorities

Under the Act's provisions on appointment of income-tax authorities, which appointment can the Central Government authorise a Principal Commissioner or Commissioner to make?

A Principal Commissioner or Commissioner, if authorised by the Central Government, may appoint income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner. Appointments at or above that rank are not covered by the delegation under section 237(2).

  1. AAn income-tax authority below the rank of Deputy Commissioner or Assistant CommissionerCorrect
  2. BAn authority of the rank of Principal Chief Commissioner
  3. CA member of the Board
  4. DAn authority of the rank of Joint Commissioner or higher

Explanation

Section 237(2) lets the Central Government authorise the listed senior authorities, including a Principal Commissioner or Commissioner, to appoint income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner. Higher ranks are not covered by this delegation.

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