Section 1 – Central Board of Revenue Act, 1963

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…

Constitution of separate Central Boards for Direct Taxes and for Excise and Customs (1) The Central Government shall, in place of the Central Board of…

Procedure of the Board (1) The Central Government may make rules for the purpose of regulating the transaction of business by each Board and every…

Amendment of certain enactments (1) In the Estate Duty Act, 1953 (34 of 1953), the Wealth-tax Act, 1957 (27 of 1957), the Expenditure-tax Act, 1957…