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 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 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 Tax Act, 2015 (22 of 2015); 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.Open in Lexace · Ask the AI about this section
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