Central Board of Direct Taxes

Target entity: Central Board of Direct Taxes
Context triple: [Department of Revenue (India), oversees, Central Board of Direct Taxes]

• A. Federal Board of Revenue
  The Federal Board of Revenue is Pakistan’s central tax authority responsible for formulating and enforcing fiscal policies, collecting federal taxes, and combating tax evasion.
• B. Federal Central Tax Office
  The Federal Central Tax Office is Germany’s national authority responsible for key centralized tax administration tasks, including tax identification numbers, international tax matters, and certain federal tax collections.
• C. Islamabad Excise and Taxation Department
  The Islamabad Excise and Taxation Department is a government agency responsible for vehicle registration, taxation, and related regulatory services in Pakistan’s Islamabad Capital Territory.
• D. Goods and Services Tax Council (India)
  The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
• E. Servicio de Administración Tributaria
  El Servicio de Administración Tributaria (SAT) es la autoridad fiscal de México encargada de la recaudación de impuestos federales, la fiscalización de contribuyentes y la administración aduanera del país.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Central Board of Direct Taxes
Target entity description: The Central Board of Direct Taxes is India’s apex administrative body for framing and implementing policies related to direct taxation, including income tax.

• A. Federal Board of Revenue
  The Federal Board of Revenue is Pakistan’s central tax authority responsible for formulating and enforcing fiscal policies, collecting federal taxes, and combating tax evasion.
• B. Federal Central Tax Office
  The Federal Central Tax Office is Germany’s national authority responsible for key centralized tax administration tasks, including tax identification numbers, international tax matters, and certain federal tax collections.
• C. Islamabad Excise and Taxation Department
  The Islamabad Excise and Taxation Department is a government agency responsible for vehicle registration, taxation, and related regulatory services in Pakistan’s Islamabad Capital Territory.
• D. Goods and Services Tax Council (India)
  The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
• E. Servicio de Administración Tributaria
  El Servicio de Administración Tributaria (SAT) es la autoridad fiscal de México encargada de la recaudación de impuestos federales, la fiscalización de contribuyentes y la administración aduanera del país.
• F. None of above. chosen