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: Income Tax Department (India) | Statement: [Directorate of Enforcement (India), collaboratesWith, Income Tax Department (India)]

Target entity: Income Tax Department (India)
Context triple: [Directorate of Enforcement (India), collaboratesWith, Income Tax Department (India)]

• A. 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.
• B. 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.
• C. Central Board of Direct Taxes chosen
  The Central Board of Direct Taxes is India’s apex administrative body for framing and implementing policies related to direct taxation, including income tax.
• D. 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.
• E. Indian Audit and Accounts Department
  The Indian Audit and Accounts Department is the constitutional authority responsible for auditing government receipts and expenditures and maintaining public accounts across India under the oversight of the Comptroller and Auditor General.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.