Section 5(3) in The Central Boards Of Revenue Act, 1963
(3)The functions entrusted to the Central Board of Revenue by or under any other enactment shall--(a)if such functions relate to matters connected with direct taxes, be discharged by the Central Board of Direct Taxes ; and(b)if such functions relate to any other matter, unless they are entrusted by the Central Government to the Central Board of Direct Taxes, be discharged by the Central Board of [Indirect Taxes and Customs] [Substituted 'Excise and Customs' by Finance Act, 2018 (Act No. 13 of 2018) dated 29.3.2018.].
