CS Executive · Tax Laws and Practice · Direct Tax at a Glance
Under the Income-tax Act, 2025 (applicable from the June 2027 session), which of the following is NOT listed as a class of income-tax authority?
The Registrar of Companies is not an income-tax authority. The Act lists the CBDT, Directors General, Commissioners including Commissioners (Appeals), Income-tax Officers, Tax Recovery Officers and Inspectors. The Registrar of Companies works under company law and does not appear in that list.
- AInspectors of Income-tax
- BTax Recovery Officers
- CCommissioners of Income-tax (Appeals)
- DRegistrar of CompaniesCorrect
Explanation
The list of income-tax authorities covers the Central Board of Direct Taxes, Principal Directors General or Chief Commissioners, Directors, Commissioners including Commissioners (Appeals), Joint and Deputy officers, Income-tax Officers, Tax Recovery Officers and Inspectors. The Registrar of Companies functions under company law and is not an income-tax authority, so it is the odd one out.
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