Section 2:
Definitions.
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.
Notes:
1. Subs. by Act 13 of 2018, s.160, for "the Central Board of Excise and Customs" (w.e.f 29-3-2018).
2. The word "and" omitted by Act 45 of 1974, s. 30 (w.e.f. 23-9-1974).
3. Ins. by s. 30, ibid. (w.e.f. 23-9-1974).
4. The word "and" omitted by Act 54 of 1980, s. 37 (w.e.f. 9-12-1980).
5. Ins. by s. 37, ibid. (w.e.f. 9-12-1980).
6. The word "and" omitted by Act 35 of 1987, s. 33 (w.e.f. 1-11-1987).
7. Ins. by s. 33, ibid. (w.e.f. 1-11-1987).
8. The word "and" omitted by Act 22 of 2015, s. 87 (w.e.f. 1-4-2016).
9. Ins. by s. 87, ibid. (w.e.f. 1-4-2016).