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<h1>Board Mandates Strict Adherence to Timeframes for Income Tax References and Appeals u/ss 256(1) and 256(2.</h1> The circular issued by the Board emphasizes adherence to a specified time schedule for submitting proposals related to income tax references and appeals. Commissioners are instructed to submit reference applications under sections 256(1) or 256(2) four weeks before the limitation period expires, and applications for leave to appeal to the Supreme Court six weeks prior. The Board notes non-compliance with these timelines and disapproves of provisional filings before Board clearance, except in exceptional cases to prevent limitation issues. Strict compliance with these instructions is mandated.