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        Direct Taxes

        Section 5 - Amendment of certain enactments

        Central Boards Of Revenue Act, 1963

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        Central tax boards split into Central Board of Direct Taxes and Central Board of Indirect Taxes and Customs. References to the Central Board of Revenue in various direct-tax statutes are substituted by the Central Board of Direct Taxes, and references in customs and central excise statutes are substituted by the Central Board of Indirect Taxes and Customs. Functions formerly vested in the Central Board of Revenue are allocated: matters connected with direct taxes are to be discharged by the Central Board of Direct Taxes, and other matters by the Central Board of Indirect Taxes and Customs unless the Central Government entrusts them to the Central Board of Direct Taxes.
                          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.

                                Central tax boards split into Central Board of Direct Taxes and Central Board of Indirect Taxes and Customs.

                                References to the Central Board of Revenue in various direct-tax statutes are substituted by the Central Board of Direct Taxes, and references in customs and central excise statutes are substituted by the Central Board of Indirect Taxes and Customs. Functions formerly vested in the Central Board of Revenue are allocated: matters connected with direct taxes are to be discharged by the Central Board of Direct Taxes, and other matters by the Central Board of Indirect Taxes and Customs unless the Central Government entrusts them to the Central Board of Direct Taxes.


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