Question

The provision regarding the appointment of income-tax authorities is given under ____ of the Income Tax Act, 1961.

• A. Section 115
• B. Section 116
• C. Section 117
• D. Section 118

Hint:

Section 116 lists income-tax authorities; Section 117 deals with their appointment.

Answer 1

The Correct Option is C

Step 1: Scheme of Chapter XIII of the Income Tax Act, 1961.
Chapter XIII of the Income Tax Act, 1961 deals with income-tax authorities, their appointment, control, and powers.
Step 2: Distinction between Sections 116 and 117.
Section 116 only enumerates the various income-tax authorities, whereas Section 117 specifically deals with the appointment of income-tax authorities by the Central Government.
Step 3: Identification of the correct provision.
Since the question specifically asks about the provision regarding appointment, the correct section is Section 117.
Step 4: Conclusion.
Therefore, the correct answer is (C) Section 117.