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 formalised through the constitution of the two Boards under Section 3 of the Central Board of Rev... https://www.locanto.org/noida/ID_7871252327/CBDT-Central-Board-Of-Direct-Taxes-in-ndia.html&myads