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CS Executive · Tax Laws and Practice · Direct Tax at a Glance

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

The criteria are territorial area, persons or classes of persons, incomes or classes of income, and cases or classes of cases. The Income-tax Act, 2025 allows directions on jurisdiction to be based on any one or more of these, not on seniority, tax amount alone or nationality.

  1. ATerritorial area, persons or classes of persons, incomes or classes of income, and cases or classes of casesCorrect
  2. BOnly the age and seniority of the authority
  3. COnly the amount of tax payable by the assessee
  4. DResidential status and nationality of the Assessing Officer

Explanation

The jurisdiction provision allows directions to be framed by territorial area, persons or classes of persons, incomes or classes of income, and cases or classes of cases. Seniority, tax amount alone or nationality are not the stated criteria.

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