The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 1] NEW DELHI, WEDNESDAY, JANUARY 1, 1964/PAUSA 11, 1885
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATIONS
New Delhi, the 1st January 1964
S.O. 104.—In exercise of the sowers conferred by sub-clause (21 of clause (c) of section 2 of the Central Boards of Revenue Act, 1963 (54 of 1963), the Central Government hereby declares that the tax chargeable under—
(i) the Indian Income-tax-Act, 1922 (11 of 1922),
(ii) the Excess profits Tax Act, 1940 (15 of 1940), or
fill) the Business Profits Tax Act, 1947 (21 of 1947),
shall be a direct tax,
[No. V. 4(161)-83/TPL.l
V. T. DEHEJIA, Secy.
(Department of Revenue)
New Delhi, the 1st January 1964
S.O. 105.—In exercise of the powers conferred by sub-rule (2) of rule 14, clause (b) of sub-rule (2) of rule 14 and sub-rule (1) of rule 23 of the Central Civil Services (Classification, Control and Appeal) Rules, 1957, the President hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No, S.R.O, 612, dated 28th February, 1957, namely.—
In the Schedule to the said notification,
(1) in Part II, under each of the headings,
"Directorate of Inspection (Income-tax)",
"Directorate of Inspection (Investigation)",
"Income-tax Department", and
"Statistical Branch (Income-tax)"
V (2) in part III, under the heading "Statistical Branch (Income-tax)", in column 5, for the worns "Central Board of Revenue", the wordf "Central Board of Direct Taxes" shall be substituted, [No. F. 8/71/63-Ad.VIL]S, A. L, NARAYANA ROW, Jt. Secy.
(Department of Revenue)
New Delhi, the: 1st January 1964
8.O. 106.—In pursuance of sub-rule (1) of rule 23 of the Central Civil Services (Classification, Control find Awr,-1) I?;ilep, 1WJ7, the President hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Popprtriynt of Revenue) No, S.R.O. 612, dated the 28th February, 1957, namely:—
In the Schedule to the said notification;— I, in Part II, in the entries in column 5
under the headings Ccntrul Freeze Department (including Land Customs), Central Revenue;; Control Laboratory, New Delhi, Customs Depart- ment, Dircctoiale of Irmectiqn (Customs and Central Excise), Narcotics Department and Statistics and Intelligence Branch (Central Excise),
for the words "Central Board of H"vcnue", wherever they occur, the words "Central Board of Excise an:' Customs" shall be substituted.
II. in part III, in the entries in column 5
under the heading "StatLsti-'K and Intelligence Branch (Central Excise)" for the words "Central Board of Revenue", the words "Central Board of Excise and Customs" shall be substituted.
[No. F. 19/167/63-Ad, V.]
R. N. MISRA, Jt. Secy-
CENTRAL BOARD OF DIRECT TAXES
INCOME-TAX!
New Delhi, the 1st January 1964
S.O. 107,—In exercise of the powers conferred by section 295 of the Income- tax Act, 1961 (43 of 1961), the Central Eoard of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—
1. These rules may be called the Tncome-tnx (Amendment) Rules, 1964.
2. In Appendix II to the Tncomcv-tax Rules, 1962, in Form No. 42, Form No. 43 and Form No 44. for the words "Central Board of Revenue", wherever they occur, the words "Central Board of Direct Taxes" shall be substituted.
[No. F. 4(181)-63/TFL.]
HARIHAR LAL, S"cy.