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of <h1>Clause 120: Guidelines for Tax Board Meetings, Chair Responsibilities, and Consensus Decision-Making Procedures.</h1> Clause 120 of the Direct Taxes Code Bill, 2009, addresses the procedures for meetings of the Board overseeing tax administration. It mandates that the Board meet at designated times and places, following rules of procedure outlined by regulations. The Chairman presides over meetings, but if unavailable, a Member selected by those present will take the role. Decisions during meetings are to be made by consensus among the Members.
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