The authority for advance ruling in income-tax is appointed by— (A) The President of India (B) The Central Board of Direct Taxes (C) The Central Government (D) The Chief Commissioner of Income-tax.

CS Executive · Tax Laws and Practice · PYQS · June 2016
The authority for advance ruling in income-tax is appointed by— (A) The President of India (B) The Central Board of Direct Taxes (C) The Central Government (D) The Chief Commissioner of Income-tax.
(A) The President of India
(B) The Central Board of Direct Taxes
(C) The Central Government
(D) The Chief Commissioner of Income-tax.

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Income Tax

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