Board's power to issue directions and relax provisions for scheme administration and revenue collection. The Board may issue directions or orders to prescribed income-tax authorities for the administration of the Scheme, but may not require any particular ... Summary
Board's power to issue directions and relax provisions for scheme administration and revenue collection.
The Board may issue directions or orders to prescribed income-tax authorities for the administration of the Scheme, but may not require any particular case to be disposed of in a particular manner. It may also issue general or special orders for classes of cases, prescribing guidelines, principles or procedures for work under the Act, and may relax any provision of the Chapter where necessary in the public interest.
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