Advocate Shruti Goyal

Repeal and saving (1) The Central Board of Revenue Act, 1924 (4 of 1924), is hereby repealed. (2) Nothing contained in sub-section (1) shall affect any appointment, assessment, order (including quasi-judicial order) or rule made, or exemption, approval or recognition granted, or any notice, notification, direction or instruction issued, or any duty levied, or penalty […]

Power to remove difficulties 1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the purposes of this Act, as appear to it to be necessary or expedient for removing the difficulty. (2) An

Transfer of certain proceedings (1) Every proceeding pending at the commencement of this Act, before the Central Board of Revenue shall— (a) if it is a proceeding relating to direct taxes, stand transferred to the Central Board of Direct Taxes; and (b) in any other case, stand transferred to the Central Board of Excise and

Amendment of certain enactments (1) In the Estate Duty Act, 1953 (34 of 1953), the Wealth-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

Procedure of the Board (1) The Central Government may make rules for the purpose of regulating the transaction of business by each Board and every order made or act done in accordance with such rules shall be deemed to be the order or act, as the case may be, of the Board. (2) Every rule

Constitution of separate Central Boards for Direct Taxes and for Excise and Customs (1) The Central Government shall, in place of the Central Board of Revenue, constitute two separate Boards of Revenue to be called the Central Board of Direct Taxes and the Central Board of Excise and Customs, and each such Board shall, subject

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

Short title and commencement (1) This Act may be called the Central Boards of Revenue Act, 1963. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.