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Section 2 – Central Board of Revenue Act, 1963
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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…
Section 3 – Central Board of Revenue Act, 1963
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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…
Section 4 – Central Board of Revenue Act, 1963
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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…
Section 5 – Central Board of Revenue Act, 1963
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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…