The Central Boards of Revenue Act, 1963

(1) This Act may be called The Central Boards of RevenueAct, 1963. (2) It shall come into force on such date1as the Central Government may, by notification in theOfficial Gazette, appoint.

In this Act, unless the context otherwise requires,-- (a) "Board" means the Central Board of Direct Taxes or 1[the Central Board of Indirect Taxes andCustoms] constituted under section 3; (b) "Central Board of Revenue" means the Central Board of Revenue constituted under theCentral 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 1963);2*** 3[(vii) the Interest-tax Act, 1974 (45 of 1974);4***] 5[(viii) the Hotel-Receipts Tax Act, 1980 (54 of 1980);6***] 7[(ix) the Expenditure-tax Act, 1987 (35 of 1987);8***] 9[(x) the Black Money (Undisclosed Foreign Income and Assets) and Imposition of TaxAct, 2015 (22 of 2015); and] (2) any other duty or tax which, having regard to its nature or incidence, may be declared by theCentral Government, by notification in the Official Gazette, to be a direct tax.

3. Constitution of separate Central Boards for Direct Taxes and for 1[Indirect Taxes andCustoms].--(1) The Central Government shall, in place of the Central Board of Revenue, constitute twoseparate Boards of Revenue to be called the Central Board of Direct Taxes and 2[the Central Board ofIndirect Taxes and Customs], and each such Board shall, subject to the control of the CentralGovernment, exercise such powers and perform such duties, as may be entrusted to that Board by theCentral Government or by or under any law. (2) Each Board shall consist of such number of persons 3[not exceeding seven] as the CentralGovernment may think fit to appoint.

(1) The Central Government may make rules for the purpose ofregulating the transaction of business by each Board and every order made or act done in accordance withsuch rules shall be deemed to be the order or act, as the case may be, of the Board. (2) Every rule made under this section shall be laid as soon as may be after it is made before eachHouse of Parliament while it is in session for a total period of thirty days which may be comprised in onesession or in two successive sessions, and if, before the expiry of the session in which it is so laid or thesession immediately following, both Houses agree in making any modification in the rule or both Housesagree that the rule should not be made, the rule shall thereafter have effect only in such modified form orbe of no effect, as the case may be, so however, that any modification or annulment shall be withoutprejudice to the validity of anything previously done under that rule.

(1) In the Estate Duty Act, 1953 (34 of 1953), theWealth-tax Act, 1957 (27 of 1957), the Expenditure-tax Act,1957 (29 of 1957 ), the Gift-tax Act, 1958(18 of 1958), the Income-tax Act, 1961 (43 of 1961), and the Super Profits Tax Act, 1963 (14 of 1963)for the words and figures "Central Board of Revenue constituted under the Central Board of Revenue Act,1924 (4 of 1924)" or "Central Board of Revenue", wherever they occur, the words and figures "CentralBoard of Direct Taxes constituted under the Central Boards of Revenue Act, 1963" shall be substituted. (2) In the Central Excises and Salt Act, 1944 (1 of 1944), and the Customs Act, 1962 (52 of 1962),for the words and figures "Central Board of Revenue constituted under the Central Board of Revenue Act,1924 (4 of 1924)" or "Central Board of Revenue" wherever they occur, the words and figures 1[theCentral Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act,1963" shall be substituted. (3) The functions entrusted to the Central Board of Revenue by or under any other enactmentshall,-- (a) if such functions relate to matters connected with direct taxes, be discharged by the CentralBoard of Direct Taxes; and (b) if such functions relate to any other matter, unless they are entrusted by the CentralGovernment to the Central Board of Direct Taxes, be discharged by the 1[the Central Board ofIndirect Taxes and Customs].