22(j)
"direct tax" means—
2(j)(i) any tax chargeable under the—
2(j)(i)(A) Income-tax Act, 1961 (43 of 1961);
2(j)(i)(B) Companies (Profits) Surtax Act, 1964 (7 of 1964);
2(j)(i)(C) Agricultural income tax law; and
2(j)(ii) any other tax which, having regard to its nature or incidence, may be declared by the Central Government, by notification, to be a direct tax for the purposes of this Code;