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Section 2: Definitions.

The Central Boards of Revenue Act, 1963Central Act · Act 54 of 1963

In this Act, unless the context otherwise requires,--

(a) "Board" means the Central Board of Direct Taxes or [the Central Board of Indirect Taxes and Customs] constituted under section 3;

(b) "Central Board of Revenue" means the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (4 of 1924).

(c) "direct tax" means--

(1) any duty leviable or tax chargeable under--

(i) the Estate Duty Act, 1953 (34 of 1953);

(ii) the Wealth-tax Act, 1957 (27 of 1957);

(iii) the Expenditure-tax Act, 1957 (29 of 1957);

(iv) the Gift-tax Act, 1958 (18 of 1958);

(v) the Income-tax Act, 1961 (43 of 1961);

(vi) the Super Profits Tax Act, 1963 (14 of 1963); ***

[(vii) the Interest-tax Act, 1974 (45 of 1974); ***]

[(viii) the Hotel-Receipts Tax Act, 1980 (54 of 1980); ***]

[(ix) the Expenditure-tax Act, 1987 (35 of 1987); ***]

[(x) the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015); and]

(2) any other duty or tax which, having regard to its nature or incidence, may be declared by the Central Government, by notification in the Official Gazette, to be a direct tax.

Where this provision sits

ActThe Central Boards of Revenue Act, 1963
Section2
Marginal noteDefinitions.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 13 of 2018. . Subs. by Act 13 of 2018, s.160, for "the Central Board of Excise and Customs" (w.e.f 29-3-2018).
  • omitted, Act 45 of 1974. . The word "and" omitted by Act 45 of 1974, s. 30 (w.e.f. 23-9-1974).
  • inserted. . Ins. by s. 30, ibid. (w.e.f. 23-9-1974).
  • omitted, Act 54 of 1980. . The word "and" omitted by Act 54 of 1980, s. 37 (w.e.f. 9-12-1980).
  • inserted. . Ins. by s. 37, ibid. (w.e.f. 9-12-1980).
  • omitted, Act 35 of 1987. . The word "and" omitted by Act 35 of 1987, s. 33 (w.e.f. 1-11-1987).
  • inserted. . Ins. by s. 33, ibid. (w.e.f. 1-11-1987).
  • omitted, Act 22 of 2015. . The word "and" omitted by Act 22 of 2015, s. 87 (w.e.f. 1-4-2016).
  • inserted. . Ins. by s. 87, ibid. (w.e.f. 1-4-2016).

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