Q1. Which one of the following is the apex statutory authority that released the draft Income-tax Rules, 2026 and the related Forms for stakeholder consultation prior to the commencement of the Income-tax Act, 2025?
- A. Central Board of Indirect Taxes and Customs (CBIC)
- B. Central Board of Direct Taxes (CBDT)
- C. Department of Revenue, Ministry of Finance
- D. Directorate General of Income Tax (Systems)