Section 2 - Definitions - Central Boards Of Revenue Act, 1963

2. Definitions. 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.