Renaming of the central tax board updates statutory references and substitutes 'Indirect Taxes and Customs' throughout the Act. The amendment renames the Central Board of Excise and Customs as the Central Board of Indirect Taxes and Customs and directs that every occurrence of 'Excise and Customs' in the Central Boards of Revenue Act, 1963 be substituted with 'Indirect Taxes and Customs,' with necessary grammatical consequential amendments, all to take effect from the date the Finance Bill, 2018 receives the assent of the President.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Renaming of the central tax board updates statutory references and substitutes 'Indirect Taxes and Customs' throughout the Act.
The amendment renames the Central Board of Excise and Customs as the Central Board of Indirect Taxes and Customs and directs that every occurrence of "Excise and Customs" in the Central Boards of Revenue Act, 1963 be substituted with "Indirect Taxes and Customs," with necessary grammatical consequential amendments, all to take effect from the date the Finance Bill, 2018 receives the assent of the President.
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