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CS Executive · Tax Laws and Practice · Basic Concept of Income Tax

Under the Income-tax Act, 2025, the criteria that the Board or an authorised authority may have regard to when issuing directions on exercise of powers by income-tax authorities include which of the following?

Directions on jurisdiction may have regard to territorial area, persons or classes of persons, incomes or classes of income, and cases or classes of cases. So territorial area and classes of income are valid criteria, while religion, the officer's age or filing history are not.

  1. ATerritorial area and classes of incomeCorrect
  2. BReligion of the assessee
  3. CAge of the income-tax authority
  4. DNumber of years the assessee has filed returns

Explanation

Section 241(4) lists territorial area, persons or classes of persons, incomes or classes of income, and cases or classes of cases. Territorial area and classes of income fall in this list; the other options do not.

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