Tax Book 2023

Income Tax Authorities Chapter- 19

(a) individual

(b) company

(c) AOP

(d) None of above

Q.17 The board may implement a rule which may interfere with the discretion of _____.

(a) Commissioner Inland Revenue (Appeals)

(b) Chief Commissioner Inland Revenue

(c) High Court

(d) Appellate Tribunal Inland Revenue

Q.18 Taxation officer of Inland Revenue is a __ to Commissioner Inland Revenue.

(a) Subordinate

(b) associate

(c) assistant

(d) both ‘a’ and ‘b’

Q.19 _____ has the power to take necessary actions for the recovery of tax.

(a) Commissioner Inland Revenue (Appeals)

(b) Chief Commissioner Inland Revenue

(c) Commissioner Inland Revenue

(d) Appellate Tribunal Inland Revenue

Q.20 Income tax department may appoint any __ for any work that required special advice.

(a) expert

(b) officer

(c) authority

(d) None of the above

Q.21 ____ have the authority to extend the time for the filing of income tax return.

(a) taxation officer

(b) Commissioner Inland Revenue

(c) Chief Commissioner Inland Revenue

(d) Board

Q.22 CIR can delegate his power whereas __ cannot do so under the Income tax Ordinance, 2001.

(a) Commissioner Inland Revenue (Appeals)

(b) Chief Commissioner Inland Revenue

(c) Commissioner Inland Revenue

(d) all of the above

Q.23 The delegation of powers by any income tax authority is enforceable __.

(a) in writing

(b) in oral

(c) both ‘a’ and ‘b’

Q.24 Tax department should keep the particulars furnished by the taxpayer as____.