Power of Board to issue directions: central tax board may issue general or special orders guiding authorities under the scheme. The Central Board of Direct Taxes may issue directions or orders to income-tax authorities for implementation of the Direct Tax Vivad se Vishwas Scheme, but may not require a designated authority to dispose of a particular case in a particular manner. The Board may issue general or special orders prescribing guidelines, principles or procedures for authorities, including revenue collection, and may relax Chapter provisions when considered necessary in the public interest. The Chapter defines operative terms, prescribes declaration and payment processes, provides specified immunities, prohibits refunds, and empowers the Central Government to remove difficulties and make rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power of Board to issue directions: central tax board may issue general or special orders guiding authorities under the scheme.
The Central Board of Direct Taxes may issue directions or orders to income-tax authorities for implementation of the Direct Tax Vivad se Vishwas Scheme, but may not require a designated authority to dispose of a particular case in a particular manner. The Board may issue general or special orders prescribing guidelines, principles or procedures for authorities, including revenue collection, and may relax Chapter provisions when considered necessary in the public interest. The Chapter defines operative terms, prescribes declaration and payment processes, provides specified immunities, prohibits refunds, and empowers the Central Government to remove difficulties and make rules.
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