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 correctly listed as a class of income-tax authority?
Tax Recovery Officers are a listed class of income-tax authority under the Income-tax Act, 2025, along with the Board, Directors General, Commissioners, Income-tax Officers and Inspectors. Tribunal members, Registrars of Companies and auditors are not included in that statutory list.
- ATax Recovery OfficersCorrect
- BAppellate Tribunal members
- CRegistrars of Companies
- DChartered Accountants appointed as auditors
Explanation
The Act lists classes of income-tax authorities starting with the Central Board of Direct Taxes and ending with Tax Recovery Officers and Inspectors of Income-tax. Tribunal members, Registrars of Companies and auditors are not in that list of authorities.
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