Central Board of Revenue Act, 1924 was initially responsible for both direct and indirect taxes. However, on 1 January 1964, the Board was bifurcated into two separate entities: the Central Board of Direct Taxes (CBDT) and the Central Board of Excise and Customs (CBEC). This division was formalized through the constitution of the two Boards under Section 3 of the Central Board of Reve... https://indore.craigslist.org/biz/d/central-board-of-direct-taxes-cbdt-india/7857282641.html