Section 5: Amendment of certain enactments

Q: What does Section 5 of The Central Boards of Revenue Act, 1963 (TCBRA) deal with?

Section 5 TCBRA pertains to "Amendment of certain enactments". It is part of the The Central Boards of Revenue Act, 1963, a legislation enacted by the Parliament of India. Section 5 of The Central Boards of Revenue Act, 1963 (TCBRA) governs amendment of certain enactments. As verified on 19 May 2026.

Q: Is Section 5 TCBRA still in force?

Yes, Section 5 of the The Central Boards of Revenue Act, 1963 is currently in force across the Republic of India.

Q: What is धारा 5 TCBRA?

धारा 5 TCBRA is the Devanagari Hindi reference for Section 5 of the The Central Boards of Revenue Act, 1963. Section 5 of The Central Boards of Revenue Act, 1963 (TCBRA) governs amendment of certain enactments. As verified on 19 May 2026.

Q: What is Dhara 5 TCBRA?

Dhara 5 TCBRA is the Roman Hindi reference for Section 5 of the The Central Boards of Revenue Act, 1963. "Dhara" means "Section" in Hindi. Section 5 of The Central Boards of Revenue Act, 1963 (TCBRA) governs amendment of certain enactments. As verified on 19 May 2026.

Q: How to cite Section 5 of The Central Boards of Revenue Act, 1963?

Cite as: "Section 5, The Central Boards of Revenue Act, 1963 (TCBRA)" in legal briefs. For academic writing, use the BlueBook format: The Central Boards of Revenue Act, 1963, § 5 (India).

Law on Tips Editorial Board

(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.

(2)

In the Central Excises and Salt Act, 1944, (1 of 1944) and the Customs Act, 1962, (52 of 1962) 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 [Indirect Taxes and Customs] [Substituted 'Excise and Customs' by Finance Act, 2018 (Act No. 13 of 2018) dated 29.3.2018.] constituted under the Central Boards of Revenue Act, 1963 shall be substituted.

(3)

The functions entrusted to the Central Board of Revenue by or under any other enactment shall—

(a) if such functions relate to matters connected with direct taxes, be discharged by the Central Board of Direct Taxes ; and

(b) if such functions relate to any other matter, unless they are entrusted by the Central Government to the Central Board of Direct Taxes, be discharged by 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.].