Clause 121 - Secretariat of the Board - Direct Taxes Code Bill, 2009

Secretariat of the Board 121. (1) The Board may, subject to the prescribed rules, appoint Secretaries, Joint Secretaries, Deputy Secretaries, Under Secretaries and such other officers and employees as it considers necessary for the efficient discharge of its functions under this Code. (2) The term and other conditions of service of officers and employees of the Board appointed under sub-section (1) shall be such as may be determined by rules.