Definitions Of Central Boards of Revenue Act, 1963
Section – 2. In this Act, unless the context otherwise requires,—
(a) “Board” means the Central Board of Direct Taxes or the Central Board of Excise and Customs constituted under section 3;
(b) “Central Board of Revenue” means 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 1958);
(v) the Income-tax Act, 1961 (43 of 1961);
(vi) the Super Profits Tax Act, 1963 (14 of 1962); and
(2) any other duty or tax which, having regard to its nature or incidence, may be declared by the Central Government, by notification in the Official Gazette, to be a direct tax.