Home Acts & Rules Bill Bills Direct Taxes Code Bill, 2009 Chapters List Chapter X - Part-A TAX ADMINISTRATION AND PROCEDURE - A.-Tax administration This
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Clause 133 - Instructions by the Board - Direct Taxes Code Bill, 2009Extract Instructions by the Board 133. (1) The Board may issue orders, instructions, directions or circulars for the proper and efficient management of this Code, if it considers it necessary or expedient so to do. (2) The Board shall not issue any order or instruction or direction or circular under sub-section (1) so as to- (a) require any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; (b) interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate functions; (c) extend the date specified under this Code for completion of any proceedings or issuing any notice or taking any action by any income-tax authority; (d) relax any requirement or condition contained in any of the provisions of the Code in relation to grant of any deduction or any other relief under this Code; (e) admit any application or claim for any exemption, deduction, refund or any other relief under this Code after the expiry of the period specified by or under this Code for making the application or claim; (f) exempt any income, partly or fully, liable to tax under the Code, unless otherwise provided. (3) The income-tax authorities and all other persons employed in the execution of this Code shall observe and follow the orders, instructions, directions and circulars issued by the Board under this section. (4) All public orders and circulars issued by the Board under this section shall be notified in the Official Gazette. (5) All internal orders, instructions, directions and circulars issued by the Board under this section shall be published in a tax bulletin or on the intranet of the Income-tax Department.
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