3. Describe the powers of Central Board of Direct Taxes
and Assessing Officer.
केन्द्रीय प्रत्यक्ष कर बोर्ड व कर निर्धारण अधिकारी की शक्तियों का
वर्णन कीजिये ।
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Answer:
The Central Board of Direct Taxes (CBDT) is the authority vested with the responsibility of the administration of laws related to direct taxes through the Department of Income Tax. In India, necessary inputs for policy and planning is provided by the CBDT
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