Answer: Option B
The Central Board of Direct Taxes (CBDT) signed 62 Advance Pricing Agreements (APA) with Indian taxpayers in FY 2021-22.
The Central Board of Direct Taxes is a statutory authority functioning under the Central Board of Revenue Act, 1963. The officials of the Board in their ex-officio capacity also function as a Division of the Ministry dealing with matters relating to levy and collection of direct taxes. Historical Background of C.B.D.T.