Which of the following falls under the control of the State through constitutional provisions (such as appointments, promotions and dismissals for banks) and confers governing authority on the government?

Correct option is B

The correct answer is (b) Form 16
Explanation:
• Form 16 is a certificate issued by an employer to its employees, including those in government-controlled institutions like public sector banks.
• It provides a detailed breakdown of the salary earned and the Tax Deducted at Source (TDS) by the employer.
• In the context of the question, it acts as a tool of governing authority and state control by ensuring that income is transparently reported and taxed under constitutional and statutory mandates.
• It is essential for employees to file their Income Tax Returns (ITR) and proves the relationship between the state (tax authority), the employer (government/bank), and the citizen.
• Constitutional provisions regarding the Union's power to levy taxes on income (Entry 82, Union List) provide the underlying authority for these forms.
Information Booster:
• Form 16 is divided into two parts: Part A (Summary of tax deposited) and Part B (Details of salary, deductions, and tax calculation).
Additional Knowledge:
(a) Form 26AS (Option a)
• This is an annual consolidated tax statement that shows all taxes credited against a person's PAN (including TDS, TCS, and advance tax).
(d) Form 16A (Option d)
• This is a TDS certificate for non-salary income, such as interest earned on fixed deposits in banks.