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Constitution of separate Central Boards for Direct Taxes and for Excise and Customs

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....963<br>3. Constitution of separate Central Boards for Direct Taxes and for ^3[Indirect Taxes and Customs]. (1) The Central Government shall, in place of the Central Board of Revenue, constitute two....

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....not exceeding seven] as the Central Government may think fit to appoint. &nbsp; ^**************** Notes: 1. Substituted vide Section 27 of the The Customs, Central Excises And Salt And ....