Clause 118 - Delegation - Direct Taxes Code Bill, 2009

Delegation 118. (1) The Board may, by general or special order in writing, delegate to any Member subject to such conditions, if any, as may be specified in the order, such of its powers and functions under this Code as it may deem necessary. (2) Save as otherwise provided by rules, a Member shall have the powers of general superintendence and direction of such affairs of the Board as may be assigned to him by the Central Government. (3) The Member shall exercise all the powers and do all acts and things which may be exercised or done by that Board in respect of the work so assigned to him under sub-section (2).