Which of the following Act is replaced with the Direct Tax Code (DTC)?
(a) The Income Tax Act, 1961
(b) The Central Sales Tax Act, 1956
(c) The Central Excise Act, 1944
(d) The Central Goods and Services Act, 2017
1
Only (d)
2
Only (a)
3
Only (a) and (d)
4
Only (b) and (c)