Section 3:
Constitution of separate Central Boards for Direct Taxes and for Indirect Taxes and Customs.
3. Constitution of separate Central Boards for Direct Taxes and for 1[Indirect Taxes 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 2[the Central Board of
Indirect Taxes and Customs], and each such Board shall, subject to the control of the Central
Government, exercise such powers and perform such duties, as may be entrusted to that Board by the
Central Government or by or under any law.
(2) Each Board shall consist of such number of persons 3[not exceeding seven] as the Central
Government may think fit to appoint.
Notes:
1. Subs. by Act 13 of 2018, s. 160, for "Excise and Customs" (w.e.f 29-3-2018).
2. Subs. by s. 160, ibid., for "the Central Board of Excise and Customs" (w.e.f 29-3-2018).
3. Subs. by Act 25 of 1978, s. 27 for "and not exceeding five" (w.e.f. 21-6-1978).