Board " means the Central Board of Direct Taxes or [the Central Board of Indirect Taxes and Customs] [Substituted 'the Central Board of Excise and Customs' by Finance Act, 2018 (Act No. 13 of 2018) dated 29.3.2018.] constituted under section 3 ;

Central Board of Revenue " means the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (4 of 1924);

"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(iii) The Expenditure-tax Act, 1957 (29 of 1957); [The Expenditure-tax Act, 1957 repealed by Finance Act 13 of 1966. w.e.f. 1.4.1966]

(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(vi) [ The Super Profits Tax Act, 1963 (14 of 1963)] [The Super Profits Tax Act 1963 been repealed by Finance Act 13 of 1966. w.e.f. 1.4.1966][* * *] [Omitted by Act 45 of 1947, Section 30 (23-9-74)]

(vii) [ the Interest-tax Act, 1974 (45 of 1974)] [Inserted by Intrest Act, Act 45 of 1974 s. 30 w.e.f.23.9.1974]

(viii) [ The Hotel-Receipts Tax Act, 1980 (54 of 1980)] [Inserted by Hotel-Receipts Tax Act, 1980 (54 of 1980) Section 37 w.e.f.9.12.1980. ]

(ix) [ The Expenditure-tax Act, 1987; and] [Inserted by Expenditure-tax Act, 1987, Act 35 1987, Section 33 (w.e.f. 1.11.1987) ]

(2)

any other duty of 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.