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of <h1>Law allows central tax board to issue uniform non-case-specific orders, permit time-barred claims, and relax procedures with safeguards</h1> The provision grants the central tax board authority to issue non-case-specific orders, instructions and directions to subordinate income-tax authorities for uniform administration, while expressly prohibiting directions that compel a particular outcome in a specific case or that interfere with appellate discretion. It authorises general or special orders to set procedural guidelines, to admit time-barred claims by non-appellate authorities to prevent genuine hardship, and to relax certain procedural provisions in Chapters IV/VIII subject to conditions (default beyond the taxpayer's control and compliance before assessment completion) and parliamentary oversight. Minor textual differences between bill and act versions are largely stylistic, aside from an added explicit reference to one section.
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