CS Executive · Tax Laws and Practice · Basic Concept of Income Tax
Under the Income-tax Act, 2025, which of the following is listed among the classes of income-tax authorities?
Tax Recovery Officers are listed among the classes of income-tax authorities in section 236 of the Income-tax Act, 2025. The list runs from the Central Board of Direct Taxes down to Inspectors. Registrars of Companies, Tribunal members and the CAG are not income-tax authorities.
- ATax Recovery OfficersCorrect
- BRegistrar of Companies
- CAppellate Tribunal members
- DComptroller and Auditor General
Explanation
Section 236 lists the classes of income-tax authorities, from the Central Board of Direct Taxes down to Inspectors of Income-tax, and it includes Tax Recovery Officers. The Registrar of Companies, Appellate Tribunal members and the CAG are not listed there.
Did you get it right without looking?
One question tells you little. A timed set on Basic Concept of Income Tax shows your real accuracy, how long you take and where you lose marks.
More Basic Concept of Income Tax questions
- Under the Income-tax Act, 2025, what is the legal character of a proceeding under the Act before an income-tax authority?
- Under the Income-tax Act, 2025 (applicable from the June 2027 session), section 4 provides that the charge of income-tax is on which of the …
- Under the Income-tax Act, 2025, Arjun, an Indian citizen, is in India for 100 days in a tax year. He is not liable to tax in any other count…
- Under the Income-tax Act, 2025, who is empowered to appoint income-tax authorities in general, and what may the Central Government do about …
- Under the Income-tax Act, 2025, an oral trust's trustee receives Rs 6,00,000 of income for the benefit of a beneficiary. At what rate is tax…
- Under section 211(3) of the Income-tax Act, 2025, when is a non-resident sportsman not required to furnish a return of income?