Separate Central Boards for Direct and Indirect Taxes establish distinct administrative bodies to exercise entrusted powers under central control. Section 3 replaces the single Central Board of Revenue with two separate boards-the Central Board of Direct Taxes and the Central Board of Indirect Taxes and Customs-each subject to Central Government control, exercising powers and performing duties as entrusted by the Central Government or by law, and each consisting of a number of persons not exceeding seven appointed by the Central Government.
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Separate Central Boards for Direct and Indirect Taxes establish distinct administrative bodies to exercise entrusted powers under central control.
Section 3 replaces the single Central Board of Revenue with two separate boards-the Central Board of Direct Taxes and the Central Board of Indirect Taxes and Customs-each subject to Central Government control, exercising powers and performing duties as entrusted by the Central Government or by law, and each consisting of a number of persons not exceeding seven appointed by the Central Government.
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