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..... 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 u .....

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..... 963 (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 ta .....

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