Board (CBDT) – Section 2(18) | Income-tax Act, 2025 vs 1961

§ 2(18) · Income-tax Act, 2025

Board

ITA 2025 · 2(18) ITA 1961 · 2(12)
Definition — Section 2(18)

Means the Central Board of Direct Taxes (CBDT) constituted under the Central Boards of Revenue Act, 1963.

Act Comparison
Income-tax Act, 2025
2(18)
Board
Income-tax Act, 1961
2(12)
Board
Key Points
  • Continues from Section 2(12) of the 1961 Act
  • CBDT issues circulars, notifications, and instructions that bind the department
  • CBDT has the power to relax provisions in genuine hardship cases
💡 Practical Note

CBDT circulars are binding on the department but not on taxpayers — taxpayers can take a position more favourable than the circular.

Published by Simplified Tax India — Clear, section-wise comparison of Income-tax Acts. ← Back to Section 2 Definitions Table
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