Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 5(3)] [Section 5] [Entire Act] Union of India - Subsection Section 5(3)(a) in The Central Boards Of Revenue Act, 1963 (a)if such functions relate to matters connected with direct taxes, be discharged by the Central Board of Direct Taxes ; and