Publication and circulation of Board orders: require Gazette publication, dispatch to trade bodies, and display at tax offices. Publication and circulation of Board orders under section 119(2)(a) require publication in the Official Gazette, despatch to Chambers of Commerce and trade or professional associations on the Board's mailing list, and display on the notice boards of offices of the Chief Commissioner, Commissioner, Deputy Commissioner and Assessing Officer as the operative channels for public dissemination under the Income-tax Rules, 1962.