https://www.taxtmi.com/acts?id=51769 The Board may issue orders, instructions and directions to income-tax authorities for proper administration, but may not require a particular assessment or interfere with appellate discretion. It may set non-prejudicial guidelines and publish orders for public information. The Board can, by order, permit subordinate authorities (not appellate officers) to admit late claims or relax certain Chapter IV or VIII requirements to avoid genuine hardship, provided defaults were beyond the assessee's control and compliance occurs before completion of assessment; such relaxation orders must be laid before Parliament. en-us Thu, 14 Aug 2025 12:02:50 +0530 Mon, 01 Sep 2025 11:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51769 The Board may issue orders, instructions and directions to income-tax authorities for proper administration, but may not require a particular assessment or interfere with appellate discretion. It may set non-prejudicial guidelines and publish orders for public information. The Board can, by order, permit subordinate authorities (not appellate officers) to admit late claims or relax certain Chapter IV or VIII requirements to avoid genuine hardship, provided defaults were beyond the assessee's control and compliance occurs before completion of assessment; such relaxation orders must be laid before Parliament. Act-Rules Income Tax Thu, 14 Aug 2025 12:02:50 +0530 https://www.taxtmi.com/acts?id=51769