The provision regarding the appointment of income-tax authorities is given under _____ of the…
Section 237 of the Income-tax Act, 2025 (formerly section 117 of the Income-tax Act, 1961) deals with appointing income-tax authorities. It allows the Central Government to…
Choose your answer
The provision regarding the appointment of income-tax authorities is given under _____ of the Income-tax Act, 2025.
Answer and explanation
Correct answer C
Section 237 of the Income-tax Act, 2025 (formerly section 117 of the Income-tax Act, 1961) deals with appointing income-tax authorities. It allows the Central Government to appoint authorities and to authorise the Board or specified senior authorities to appoint officers below the rank of Assistant or Deputy Commissioner. Section 236 lists the income-tax authorities and section 238 deals with their control.
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