Section 2 — Definitions

In this Act, unless the context otherwise requires,--

(a) "Board" means the Central Board of Direct Taxes or [the Central Board of Indirect Taxes and Customs] constituted under section 3;

(b) "Central Board of Revenue" means the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (4 of 1924).

(c) "direct tax" means--

(1) any duty leviable or tax chargeable under--

(i) the Estate Duty Act, 1953 (34 of 1953);

(ii) the Wealth-tax Act, 1957 (27 of 1957);

(iii) the Expenditure-tax Act, 1957 (29 of 1957);

(iv) the Gift-tax Act, 1958 (18 of 1958);

(v) the Income-tax Act, 1961 (43 of 1961);

(vi) the Super Profits Tax Act, 1963 (14 of 1963); ***

[(vii) the Interest-tax Act, 1974 (45 of 1974); ***]

[(viii) the Hotel-Receipts Tax Act, 1980 (54 of 1980); ***]

[(ix) the Expenditure-tax Act, 1987 (35 of 1987); ***]

[(x) the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015); and]

(2) any other duty or tax which, having regard to its nature or incidence, may be declared by the Central Government, by notification in the Official Gazette, to be a direct tax.