Board powers under the disclosure scheme permit directions, revenue guidance, and public-interest relaxation without case-specific control. The Board may issue directions, orders, and general or special instructions to prescribed income-tax authorities for the purposes of the Scheme, including revenue collection, but may not direct that a particular case be disposed of in a particular manner. It may also frame guidelines, principles, or procedures for work under the Act and may relax provisions of the Chapter or otherwise act where it considers such relaxation necessary in the public interest.