Central Boards of Revenue Act,1963

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Act No : 54


Section : Definitions.

2. Definitions. In this Act, unless the context otherwise requires,- (a) Board " means the Central Board of Direct Taxes or the Central Board of Excise 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) 2* * *;] 3[(vii) the Interest-tax Act, 1974 (45 of 1974) 4* * *;] 5[(viii) the Hotel-Receipts Tax Act, 1980 (54 of 1980) 6* * *;] 3["(viii) the Hotel-Receipts Tax Act, 1980; and"] (2) any other duty of tax which, having regard to its nature or incidence, may be declared by the Central 7["(ix) the Expenditure-tax Act, 1987; and"] ---------------------------------------------------------------------- 1 1st January, 1964 ; vide Notification No. S. O. 3606, dated 30-12-1963 Gazette of India, Extraordinary, Pt. 11, See. 3 (ii), p. 897. 2 Omitted & ins. by Act 45 of 1974, S. 30. 3 Ins. by s. 30. ibid. 4 Omitted and ins. by Act 54 of 1980, S. 37. 5 Ins. by s. 37. ibid. 6 Omitted and ins. by Act 35 1987, S. 33 (w.e.f. 1.11.1987). 7 Ins. by s. 33. ibid. ---------------------------------------------------------------------- 1266 Government, by notification in the Official Gazette, to be a direct tax.


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