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    <title>Power of Board to issue directions, etc.</title>
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    <description>Clause 126 empowers the Board to issue directions or orders to prescribed income-tax authorities for administering the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026, without directing disposal of a particular case; the Board may issue general or special orders setting guidelines, procedures and, in the public interest, relax provisions of the Chapter to facilitate the Scheme and collection of revenue.</description>
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