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.
Same topic · past papers
UPSC has asked this before
These previous-year questions sit on the same topic. Open one to practise the earlier ask.
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2026 · Q57 · General Studies · 2 marks
Consider the following statements about the provisions pertaining to the Scheduled Castes and the Scheduled Tribes in India: 1. Provisions regarding the administration of the Tribal Areas in the States of Assam, Meghalaya, Tripura and Mizoram are given in the Fifth Schedule of the Constitution of India. 2. Some tribes of India are entitled to exemption from paying Income Tax on certain incomes. 3. The Constitution of India provides for reservation of seats in Panchayats for women belonging to the Scheduled Castes and the Scheduled Tribes. Which one of the following conclusions based on the above statements is correct? -
2018 · Q8 · General Studies · 2 marks
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2021 · Q11 · GS III · 15 marks
Do you agree that the Indian economy has recently experienced V- shapes recovery? Give reasons in support of your answer. -
2026 · Q1 · GS II · 10 marks
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