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 Boards of Revenue Act, 1963 | Statement: [Central Board of Indirect Taxes and Customs, legalBasis, Central Boards of Revenue Act, 1963]

Target entity: Central Boards of Revenue Act, 1963
Context triple: [Central Board of Indirect Taxes and Customs, legalBasis, Central Boards of Revenue Act, 1963]

• A. Central Boards of Revenue Act, 1963 chosen
  The Central Boards of Revenue Act, 1963 is an Indian statute that reorganized and provided the statutory framework for the country’s apex tax administration bodies, including the Central Board of Direct Taxes.
• B. Central Excise Act, 1944
  The Central Excise Act, 1944 is an Indian law that governs the levy and collection of excise duties on goods manufactured or produced within the country.
• C. Revenue and Expenditure Control Act of 1968
  The Revenue and Expenditure Control Act of 1968 was a U.S. federal law that temporarily increased income taxes and sought to restrain government spending in order to address budget deficits and inflation during the Vietnam War era.
• D. Income-tax Act, 1961
  The Income-tax Act, 1961 is India’s primary law governing the levy, computation, and collection of income tax on individuals and entities.
• E. Administration of Income Tax Act, 1961
  The Administration of Income Tax Act, 1961 refers to the implementation, enforcement, and overall management of India’s primary direct tax law governing the levy and collection of income tax.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.