Section 3 in The Central Boards Of Revenue Act, 1963
3. Constitution of separate Central Boards for Direct Taxes and for [Indirect Taxes and Customs] [Substituted 'Excise and Customs' by Finance Act, 2018 (Act No. 13 of 2018) dated 29.3.2018.].
(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 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.], 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 [not exceeding seven] [Substituted by Act 25 of 1978, Section 27 (w.e.f 21. 6. 1978)] as the Central Government may think fit to appoint.
