https://www.taxtmi.com/acts?id=11784 The Board may issue binding orders, instructions, directions or circulars to income-tax authorities for proper administration, including general or special orders setting principles, guidelines and procedures for assessment, collection, interest charging and penalty proceedings. The Board cannot direct specific case outcomes or instruct the Commissioner of Income-tax (Appeals) on disposal. It may authorize specified authorities to admit delayed claims or relax Code requirements to avoid genuine hardship, subject to recorded reasons, beyond-control defaults, subsequent compliance before assessment completion, and parliamentary laying of orders. en-us Fri, 17 Sep 2010 10:35:55 +0530 Fri, 17 Sep 2010 10:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11784 The Board may issue binding orders, instructions, directions or circulars to income-tax authorities for proper administration, including general or special orders setting principles, guidelines and procedures for assessment, collection, interest charging and penalty proceedings. The Board cannot direct specific case outcomes or instruct the Commissioner of Income-tax (Appeals) on disposal. It may authorize specified authorities to admit delayed claims or relax Code requirements to avoid genuine hardship, subject to recorded reasons, beyond-control defaults, subsequent compliance before assessment completion, and parliamentary laying of orders. Act-Rules Bills Fri, 17 Sep 2010 10:35:55 +0530 https://www.taxtmi.com/acts?id=11784