What is the primary purpose of filing an appeal in the context of the Income Tax Act, 1961?

To challenge the constitutionality of a tax provision.

To request a reduction in the assessed income.

To file a complaint against a tax officer's behavior.

In which situation can an appeal be filed before the Commissioner of Income Tax?

Against a decision made by the taxpayer's legal representative.

Against an order passed by the Assessing Officer.

Against a decision made by the Central Board of Direct Taxes.

Against a decision made by the Tax Recovery Officer.

What is the time limit for filing an appeal to the Commissioner of Income Tax?

15 days from the date of receiving the notice of demand.

30 days from the date of receiving the assessment or penalty order.

60 days from the date of receiving the notice of demand.

90 days from the date of receiving the assessment or penalty order.

What is the prescribed fee for filing an appeal before the Income Tax Appellate Tribunal (ITAT) when the assessed income is more than Rs. 2 lakhs?

1% of Assessed Income, Maximum Rs. 10,000

What type of evidence can a taxpayer present before the Commissioner of Income Tax (Appeals) that was not presented before the Assessing Officer?

Additional evidence that should have been admitted by the Assessing Officer.

Additional evidence related to any ground of appeal.

Who constitutes the Income Tax Appellate Tribunal (ITAT)?

The Central Board of Direct Taxes.

A judicial member and an accountant member.

What is the primary function of conducting an Income Tax survey?

To identify taxpayers who have failed to file their returns.

To impose penalties on taxpayers.

To collect useful information for assessment purposes.

To challenge the constitutionality of tax provisions.

Who is authorized to appoint income tax authorities below the rank of an Assistant Commissioner or Deputy Commissioner?

The Chairman of the Central Board of Direct Taxes.

When can an appeal be filed before the High Court against an order of the Income Tax Appellate Tribunal (ITAT)?

Within 30 days of receiving the ITAT's order.

Within 60 days of receiving the ITAT's order.

Within 90 days of receiving the ITAT's order.

Within 120 days of receiving the ITAT's order.

What is the significance of the Central Board of Direct Taxes in the income tax setup?

It has the authority to appoint all income tax authorities.

It serves as the appellate authority for income tax cases.

It is responsible for implementing direct tax policies.

It conducts surveys to collect tax revenue.

Income Tax Authorities Free MCQ Practice Test with Solutions

	Income Tax Laws 27 videos\|25 docs\|12 tests

	Income Tax Laws 27 videos\|25 docs\|12 tests

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