Section 25 - Substitution of new section for section 119

Administrative directions to tax authorities set procedural guidelines and allow authorized late claims to prevent genuine hardship.

The Board may issue orders, instructions and directions to subordinate income-tax authorities for proper administration, subject to limits preventing direction of particular assessments or interference with appellate discretion. It may publish general or special orders setting non-prejudicial guidelines and relaxations for assessment, collection and penalty procedures, and may authorize Commissioners or Income-tax Officers to admit late claims to avoid genuine hardship. Income-tax Officers must follow guidance from the Director of Inspection, Commissioner or Inspecting Assistant Commissioner within their jurisdiction.