Which body, constituted under the Central Boards of Revenue Act, 1963, heads the administration of income-tax as the first of the income-tax authorities?
Question and options
Which body, constituted under the Central Boards of Revenue Act, 1963, heads the administration of income-tax as the first of the income-tax authorities?
Dispute Resolution Panel
Central Board of Direct Taxes
Income Tax Appellate Tribunal
Central Board of Indirect Taxes and Customs
Answer and explanation
Section 236(a) of the Income-tax Act, 2025 names the Central Board of Direct Taxes, constituted under the Central Boards of Revenue Act, 1963, as the first class of income-tax authorities. The Central Board of Indirect Taxes and Customs is constituted under the same 1963 Act but administers GST and customs, and the Appellate Tribunal is an appellate body, not an income-tax authority.
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