Section 3: Constitution of separate Central Boards for Direct Taxes and for Indirect Taxes and Customs.

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

3. Constitution of separate Central Boards for Direct Taxes and for [Indirect Taxes and Customs].--(1) The Central Government shall, in place of the Central Board of Revenue, constitute two separate Boards of Revenue to be called the Central Board of Direct Taxes and [the Central Board of Indirect Taxes and Customs], and each such Board shall, subject to the control of the Central Government, exercise such powers and perform such duties, as may be entrusted to that Board by the Central Government or by or under any law.

(2) Each Board shall consist of such number of persons [not exceeding seven] as the Central Government may think fit to appoint.

Where this provision sits

Act	The Central Boards of Revenue Act, 1963
Section	3
Marginal note	Constitution of separate Central Boards for Direct Taxes and for Indirect Taxes and Customs.
Jurisdiction	Central
Status	In 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 "Excise and Customs" (w.e.f 29-3-2018).
substituted. . Subs. by s. 160, ibid., for "the Central Board of Excise and Customs" (w.e.f 29-3-2018).
substituted, Act 25 of 1978. . Subs. by Act 25 of 1978, s. 27 for "and not exceeding five" (w.e.f. 21-6-1978).

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