New Income Tax Bill Empowers Board to Guide Authorities, Ensures Fair Administration Without Prejudicing Taxpayers Under Clause 239

Clause 239 of the Income Tax Bill, 2025, empowers the Board to issue orders, instructions, and directions to income-tax authorities for proper administration. These directives cannot dictate specific case outcomes or interfere with appellate discretion. The Board can issue general or special orders to manage assessments, collections, and penalties, ensuring they are not prejudicial to taxpayers. It may authorize late applications for exemptions or deductions to avoid hardship, provided conditions are met. Orders relaxing compliance requirements must be due to uncontrollable circumstances and completed before assessment. Such orders must be presented to Parliament.