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<h1>Direct Taxes Code Bill Clause 133: Board's Power to Issue Directives, Limitations on Assessments and Exemptions Explained</h1> Clause 133 of the Direct Taxes Code Bill, 2009, empowers the Board to issue orders, instructions, directions, or circulars for effective management of the Code. However, these directives cannot dictate specific assessments, interfere with appellate discretion, extend deadlines, relax conditions for deductions, admit late applications for exemptions or deductions, or exempt taxable income unless specified. All directives must be followed by income-tax authorities and personnel. Public orders are to be notified in the Official Gazette, while internal directives are published in a tax bulletin or on the Income-tax Department's intranet.