(j)"direct tax" means -(i)any tax chargeable under the -(A)Income-tax Act, 1961 (43 of 1961);(B)Companies (Profits) Surtax Act, 1964 (7 of 1964);(C)Agricultural income tax law; and(ii)any other tax which, having regard to its nature or incidence, may be declared by the Central Government, by notification, to be a direct tax for the purposes of this Code;
