Nature of tax Direct Income tax Wealth tax Gift tax Indirect tax Central excise Customs Central

Sales Tax State Sale Tax

Government Act

Authority

Income Tax Act, 1961 Wealth TAx Act, 1957 Gift Tax Act, 1958

Central Board of Direct Tax Central Board of Direct Tax Central Board of Direct Tax

Central Excise & Salt Act 1944 Central Board of Excise and Customs Customs Act, 1962 Central Board of Excise and Customs Central Sales Tax Act,1956 Respective State Sales Tax Acts Union Government Respective State Governments