https://www.taxtmi.com/acts?id=51039 Section 6 transfers pending proceedings by subject-matter: proceedings relating to direct taxes are transferred to the Central Board of Direct Taxes, other proceedings to the Central Board of Indirect Taxes and Customs; questions about the proper transfer are referred to the Central Government whose decision is final. The section also deems the appropriate new Board substituted for the Central Board of Revenue in any pending legal proceeding according to the same subject-matter division. en-us Sat, 19 Apr 2025 12:49:58 +0530 Sat, 15 Nov 2025 11:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51039 Section 6 transfers pending proceedings by subject-matter: proceedings relating to direct taxes are transferred to the Central Board of Direct Taxes, other proceedings to the Central Board of Indirect Taxes and Customs; questions about the proper transfer are referred to the Central Government whose decision is final. The section also deems the appropriate new Board substituted for the Central Board of Revenue in any pending legal proceeding according to the same subject-matter division. Act-Rules Direct Taxes Sat, 19 Apr 2025 12:49:58 +0530 https://www.taxtmi.com/acts?id=51039