Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Central Board of Revenue (split into CBDT and CBIC) | Statement: [Central Board of Direct Taxes, partOf, Central Board of Revenue (split into CBDT and CBIC)]

Target entity: Central Board of Revenue (split into CBDT and CBIC)
Context triple: [Central Board of Direct Taxes, partOf, Central Board of Revenue (split into CBDT and CBIC)]

• A. Central Board of Direct Taxes
  The Central Board of Direct Taxes is India’s apex administrative body for framing and implementing policies related to direct taxation, including income tax.
• B. Department of Revenue (India)
  The Department of Revenue (India) is the central government body under the Ministry of Finance responsible for formulating and implementing tax and customs policies, including the administration of direct and indirect taxes across the country.
• C. Central Board of Indirect Taxes and Customs
  The Central Board of Indirect Taxes and Customs is India’s apex government authority responsible for administering and formulating policy on indirect taxes, including GST, customs, and central excise.
• D. Indian Revenue Service
  The Indian Revenue Service is a central civil service of the Government of India responsible for administering and enforcing the country’s direct and indirect tax laws.
• E. Indirect Tax Department
  The Indirect Tax Department is a specialized division within Japan's National Tax Agency responsible for administering and overseeing taxes on consumption and other non-direct forms of taxation.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Central Board of Revenue (split into CBDT and CBIC)
Target entity description: The Central Board of Revenue was India’s apex tax administration body that historically oversaw both direct and indirect taxes before being reorganized into the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC).

• A. Central Board of Direct Taxes
  The Central Board of Direct Taxes is India’s apex administrative body for framing and implementing policies related to direct taxation, including income tax.
• B. Department of Revenue (India)
  The Department of Revenue (India) is the central government body under the Ministry of Finance responsible for formulating and implementing tax and customs policies, including the administration of direct and indirect taxes across the country.
• C. Central Board of Indirect Taxes and Customs
  The Central Board of Indirect Taxes and Customs is India’s apex government authority responsible for administering and formulating policy on indirect taxes, including GST, customs, and central excise.
• D. Indian Revenue Service
  The Indian Revenue Service is a central civil service of the Government of India responsible for administering and enforcing the country’s direct and indirect tax laws.
• E. Indirect Tax Department
  The Indirect Tax Department is a specialized division within Japan's National Tax Agency responsible for administering and overseeing taxes on consumption and other non-direct forms of taxation.
• F. None of above. chosen