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....ans the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (4 of 1924); (c) "direct tax" means- (1) any duty leviable or tax chargeable under- (i) the Estate Duty Act, 1953 (34 of 1953); (ii) the Wealth-tax Act, 1957 (27 of 1957); (iii) the Expenditure-tax Act, 1957 (29 of 1957); (iv) the Gift-tax Act, 1958 (18 of....

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....ad as "and" 2. Inserted vide Section 30 of the Interest-tax Act, 1974 w.e.f. 23-09-1974 3. Omitted vide Section 37 of the Hotel-Receipts Tax Act, 1980 w.e.f. 09-12-1980 before it was read as "and" 4. Inserted vide Section 37 of the Hotel-Receipts Tax Act, 1980 w.e.f. 09-12-1980 5. Omitted vide Section 33 of the Expenditure-tax Act, 1987 w.e.f. 01-11-1987 before it was read ....