Board power to issue administrative directions governs scheme implementation and permits procedural relaxation in public interest. The Central Board of Direct Taxes may issue directions or orders to income-tax authorities for administering the Vivad Se Vishwas Scheme, including guidance on guidelines, principles, procedures and revenue collection, provided no direction mandates a designated authority to dispose of a particular case in a particular manner; the Board may issue general or special orders for classes of cases and may relax provisions of the Chapter where necessary in the public interest.