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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Definition of 'Board' and 'Direct tax' under Act, listing included taxes and government notification power</h1> The provision defines terms for the Act: 'Board' refers to the Central Board of Direct Taxes or the Central Board of Indirect Taxes and Customs; 'Central Board of Revenue' denotes the earlier constituted board under the 1924 Act. 'Direct tax' includes specified duties or taxes under enumerated statutes (estate duty, wealth-tax, expenditure-tax, gift-tax, income-tax, super profits tax, interest-tax, hotel-receipts tax, later expenditure-tax and the Black Money Act) and any other duty or tax the Central Government may, by notification, declare to be a direct tax.
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