Q6 · UPPSC current affairs · 19 September 2026 · News · Income Tax Rules Amendment Tax Recovery

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What is the primary role of a Tax Recovery Officer (TRO) under the income tax framework?

A To execute recovery certificates against defaulting taxpayers through permitted legal instruments like property attachment.
B To audit corporate balance sheets before financial year closures.
C To negotiate bilateral tax treaties with foreign sovereign nations.
D To draft new income tax legislations for parliamentary approval.

Correct answer: (a) To execute recovery certificates against defaulting taxpayers through permitted legal instruments like property attachment.

Explanation

Option A is correct because a Tax Recovery Officer is an Income Tax authority empowered specifically to execute recovery certificates against defaulting taxpayers. The other options describe functions of corporate auditors, treaty negotiators, or lawmakers.

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