India - Income Tax Act 2010 - Saarc

NATIONAL TAX TRIBUNALACT, 2005[49 OF 2005][AS AMENDED BY THE NATIONAL TAX TRIBUNAL(AMENDMENT) ACT, 2007]An Act to provide for the adjudication by the National Tax Tribunal of disputeswith respect to levy, assessment, collection and enforcement of direct taxes andalso to provide for the adjudication by that Tribunal of disputes with respect to thedetermination of the rates of duties of customs and central excise on goods andthe valuation of goods for the purposes of assessment of such duties as well as inmatters relating to levy of tax on service, in pursuance of article 323B of theConstitution and for matters connected therewith or incidental thereto.BE it enacted by Parliament in the Fifty-sixth Year of the Republic of India asfollows:—Short title, extent and commencement.CHAPTER IPRELIMINARY1. (1) This Act may be called the National Tax Tribunal Act, 2005.(2) It extends to the whole of India.(3) It shall come into force on such date 1 as the Central Government may, bynotification in the Official Gazette, appoint :Provided that different dates may be appointed for different provisions of thisAct and any reference in any such provision to the commencement of this Actshall be construed as a reference to the coming into force of that provision.Definitions.2. In this Act, unless the context otherwise requires,—(a) “Bench” means a Bench of the National Tax Tribunal;(b) “Board of Direct Taxes” means the Central Board of Direct Taxesconstituted under the Central Boards of Revenue Act, 1963 (54 of1963);(c) “Board of Excise and Customs” means the Central Board of Exciseand Customs constituted under the Central Boards of Revenue Act,1963 (54 of 1963);1. 28-12-2005 vide SO 1826(E), dated 28-12-2005.3.5