The Central Board of Direct Taxes, which heads the list of income-tax authorities in section 236 of the…
Section 236(a) and the definition of "Board" in section 2(18) both refer to the Central Board of Direct Taxes "constituted under the Central Boards of Revenue Act, 1963".…
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The Central Board of Direct Taxes, which heads the list of income-tax authorities in section 236 of the Income-tax Act, 2025, is constituted under
Answer and explanation
Correct answer B
Section 236(a) and the definition of "Board" in section 2(18) both refer to the Central Board of Direct Taxes "constituted under the Central Boards of Revenue Act, 1963". The Income-tax Act, 2025 confers powers on the Board but does not create it. The Board was not created by the repealed 1961 Act either.
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