REGISTER FORMS AND NOTICES

What is the purpose of the Blue Book register in the Income Tax Office?

• To prepare statistical reports related to widening of tax base

• To keep track of demand and collection position of the Assessing Officer

• To maintain records of pending regular assessments for earlier years

• To record details of tapal received in respect of the section

What is the consequence of non-compliance of notice under section 142(1) or 142(2A) of the Income Tax Act?

• Issue of order u/s 132 for search and seizure

• Prosecution u/s 276D with rigorous imprisonment

• Penalty u/s 271(1)(b) of Rs.10,000/-

• Best judgment assessment u/s 144

Which form is used for the application for registration of charitable or religious trust or institution under section 12A(1)(aa)?

• Form 57

• Form 49A

• Form 13

• Form 10A

What is the purpose of Form 16A in the Income Tax Department?

• Notice of demand u/s 156

• Application for allotment of PAN u/s 139A

• Annual return of salaries u/s 206

• Certificate of deduction of tax at source u/s 203

What is the time limit for issuing a notice under section 148 of the Income Tax Act?

• No time limit specified

• Up to 3 years from the end of the relevant assessment year

• Up to 6 years from the end of the relevant assessment year

• Up to 4 years from the end of the relevant assessment year

What is the purpose of the Refund Register in the Income Tax Department?

• To dispose refund applications expeditiously

• To issue and serve notices for tax payment

• To maintain records of penalties imposed

• To prepare audit reports

Which form is used for the appeal to the Commissioner of Income Tax (Appeals)?

• Form 49B

• Form 36

• Form 3CA

• Form 7

What is the purpose of the Warrant of Authorisation under section 132 of the Income Tax Act?

• To serve a notice of demand

• To conduct search operations

• To issue a notice for rectification

• To draw up a statement of arrears

Which form is used for the declaration by an individual claiming certain receipts without deduction of tax?

• Form 24Q

• Form 16A

• Form 30

• Form 15G

What is the consequence of non-compliance of notice under section 142(2) of the Income Tax Act?

• Prosecution u/s 276D with rigorous imprisonment

• Issue of order u/s 132 for search and seizure

• Penalty u/s 271(1)(b) of Rs.10,000/-

• Best judgment assessment u/s 144