2. Definitions.-

In this Act, unless the context otherwise requires,-

(a) "Board" means the Central Board of Direct Taxes or 3[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); 4***

5[(vii) the Interest-tax Act, 1974 (45 of 1974); 6***]

7[(viii) the Hotel-Receipts Tax Act, 1980 (54 of 1980); 8***]

9[(ix) the Expenditure-tax Act, 1987 (35 of 1987); 10***]

11[(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.

1. Subs. by Act 13 of 2018, s. 160, for "Excise and Customs" (w.e.f 29-3-2018).

2. 1st January, 1964, vide notification No. S.O. 3606, dated 30th December 1963, see Gazette of India, Extraordinary Part II, sec. 3 (ii).

3. Subs. by Act 13 of 2018, s.160, for "the Central Board of Excise and Customs" (w.e.f 29-3-2018).

4. The word "and" omitted by Act 45 of 1974, s. 30 (w.e.f. 23-9-1974).

5. Ins. by s. 30, ibid. (w.e.f. 23-9-1974).

6. The word "and" omitted by Act 54 of 1980, s. 37 (w.e.f. 9-12-1980).

7. Ins. by s. 37, ibid. (w.e.f. 9-12-1980).

8. The word "and" omitted by Act 35 of 1987, s. 33 (w.e.f. 1-11-1987).

9. Ins. by s. 33, ibid. (w.e.f. 1-11-1987).

10. The word "and" omitted by Act 22 of 2015, s. 87 (w.e.f. 1-4-2016).

11. Ins. by s. 87, ibid. (w.e.f. 1-4-2016).

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