THE CENTRAL BOARDS OF REVENUE ACT, 1963 :
An Act to provide for the constitution of separate Boards of Revenue for Direct Taxes and for Excise and Customs and to amend certain enactments for the purpose of conferring powers and imposing duties on the said Boards.
BE it enacted by Parliament in the Fourteenth Year of the Republic of India as follows :—
Short title and commencement.
Section – 1. (1) This Act may be called the Central Boards of Revenue Act, 1963.
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.