Administrative directions to tax authorities set procedural guidelines and allow authorized late claims to prevent genuine hardship.

The Board may issue orders, instructions and directions to subordinate income-tax authorities for proper administration, subject to limits preventing direction of particular assessments or interference with appellate discretion. It may publish general or special orders setting non-prejudicial guidelines and relaxations for assessment, collection and penalty procedures, and may authorize Commissioners or Income-tax Officers to admit late claims to avoid genuine hardship. Income-tax Officers must follow guidance from the Director of Inspection, Commissioner or Inspecting Assistant Commissioner within their jurisdiction.

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