Section 6: Transfer of certain proceedings

Q: What does Section 6 of The Central Boards of Revenue Act, 1963 (TCBRA) deal with?

Section 6 TCBRA pertains to "Transfer of certain proceedings". It is part of the The Central Boards of Revenue Act, 1963, a legislation enacted by the Parliament of India. Section 6 of The Central Boards of Revenue Act, 1963 (TCBRA) governs transfer of certain proceedings. As verified on 19 May 2026.

Q: Is Section 6 TCBRA still in force?

Yes, Section 6 of the The Central Boards of Revenue Act, 1963 is currently in force across the Republic of India.

Q: What is धारा 6 TCBRA?

धारा 6 TCBRA is the Devanagari Hindi reference for Section 6 of the The Central Boards of Revenue Act, 1963. Section 6 of The Central Boards of Revenue Act, 1963 (TCBRA) governs transfer of certain proceedings. As verified on 19 May 2026.

Q: What is Dhara 6 TCBRA?

Dhara 6 TCBRA is the Roman Hindi reference for Section 6 of the The Central Boards of Revenue Act, 1963. "Dhara" means "Section" in Hindi. Section 6 of The Central Boards of Revenue Act, 1963 (TCBRA) governs transfer of certain proceedings. As verified on 19 May 2026.

Q: How to cite Section 6 of The Central Boards of Revenue Act, 1963?

Cite as: "Section 6, 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, § 6 (India).

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(1)

Every proceeding pending at the commencement of this Act, before the Central Board of Revenue shall—

(a) if it is a proceeding relating to direct taxes, stand transferred to the Central Board of Direct Taxes; and

(b) in any other case, stand transferred to 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.].

(2)

If any question arises as to whether any proceeding stands transferred to the Central Board of Direct Taxes or to 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.], it shall be referred to the Central Government whose decision thereon shall be final.

(3)

In any legal proceeding pending at the commencement of this Act to which the Central Board of Revenue is a party,—

(a) if it is a proceeding relating to direct taxes, the Central Board of Direct Taxes shall be deemed to be substituted for the Central Board of Revenue in such proceeding; and

(b) if it is a proceeding relating to any other matter, 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.] shall be deemed to be substituted for the Central Board of Revenue in such proceeding.