https://www.taxtmi.com/acts?id=51035 The provision defines direct tax by listing specific Acts whose duties or taxes are direct and by adding a residual power for the Central Government to notify any other duty or tax as a direct tax based on its nature or incidence; it also defines Board to mean the Central Board constituted under the Act, with legislative notes recording insertions, omissions, and substitutions that have modified the listed Acts and the Board's designation. en-us Sat, 19 Apr 2025 12:48:25 +0530 Sat, 15 Nov 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51035 The provision defines direct tax by listing specific Acts whose duties or taxes are direct and by adding a residual power for the Central Government to notify any other duty or tax as a direct tax based on its nature or incidence; it also defines Board to mean the Central Board constituted under the Act, with legislative notes recording insertions, omissions, and substitutions that have modified the listed Acts and the Board's designation. Act-Rules Direct Taxes Sat, 19 Apr 2025 12:48:25 +0530 https://www.taxtmi.com/acts?id=51035