Section 3, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-G5V]
As at 7 September 2026. In force from 17 July 1972.
3. Appointment of Board.—(1) The Central Government may, by notification, appoint an authority, to be known as the Board, to exercise the powers and perform the functions conferred on it by or under this Act. (2) The Board may, with the previous approval of the Central Government, appoint such officers and other employees as it considers necessary for the efficient discharge of its functions under this Act. (3) The Central Government may, by notification, direct that any power exercisable by it under this Act, except the power to make rules under section 62, shall, in relation to such matters and subject to such conditions as may be specified in the notification, be exercisable also by the Board.
Defined terms in this text (1)
Board: Section 2, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1NG4S] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
Made under this section, or naming it (0)
none
Cited by (0)
none
Not held (0)
none
Duties published under this section (0)
none