Monetary limits on appeals allow departmental authorities to file appeals across years while tribunal must consider Board instructions. Section 268A authorises the Board to fix monetary limits by orders, instructions or directions to regulate filing of appeals or applications for reference by income-tax authorities; such limits apply as if issued under the section and, where an authority did not file an appeal pursuant to those directions, it remains free to file on the same issue in other years or against other assessees, an assessee may not treat non-filing as acquiescence, and the Appellate Tribunal or court must have regard to those Board directions and the circumstances of filing or non-filing.