Section 5(1) in The Central Boards Of Revenue Act, 1963
(1)In the Estate Duty Act, 1953, (34 of 1953) the Wealth-tax Act, 1957, (27 of 1957) the Expenditure-tax Act, 1957,(29 of 1957) the Gift-tax Act, 1958, (18 of 1958)the Income-tax Act, 1961 (43 of 1961) and the Super Profits Tax Act, 1963,(14 of 1963) for the words and figures " Central Board of 'Revenue constituted under the Central Board of Revenue Act, 1924" (4 of 1924) or "Central Board of Revenue", wherever they occur, the words and figures "Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963" shall be substituted.
