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<h1>Section 29: Tax Authority's Board Sets Monetary Limits for Appeals; Tribunal Must Consider Directives in Hearings</h1> Section 29 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, allows the tax authority's Board to issue directives setting monetary limits for filing appeals. These directives do not prevent a tax authority from appealing similar issues in different financial years or against different taxpayers. An assessee cannot argue that the tax authority's decision not to appeal in one instance implies acceptance of the decision. The Appellate Tribunal must consider these directives when hearing appeals. All monetary limits set by the Board are considered issued under this section, applying relevant provisions accordingly.