Central Board of Revenue Act, 1963

Definitions.

2. 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 1962); 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.