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<h1>Board empowered to issue binding implementation directions to central tax officers; Board approval required for Commissioner/Joint Secretary actions</h1> The Board may, to ensure uniform implementation of the Act, issue orders, instructions or directions to central tax officers which those officers and others engaged in implementation must follow. Certain statutory references to the Commissioner designated in various provisions are to be read as a Commissioner or Joint Secretary posted in the Board, and that official may exercise the specified powers only with the approval of the Board. Recent amendments have updated which sections and provisos are covered.