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TMI BlogInstructions to subordinate authoritiesX X X X Extracts X X X X X X X X Extracts X X X X ..... r persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board : Provided that no such orders, instructions or directions shall be issued- ( a ) so as to require any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or ( b ) so as to interfere with the discretion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of any class of incomes 8 [ or fringe benefits ] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other income-tax authorities in the work relating to assessment or collection of revenue or the initiation of pro ceedings for the imposition of penalties and any such order may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oiding genuine hardship in any case or class of cases, by general or special order for reasons to be specified therein, relax any requirement contained in any of the provisions of Chapter IV or Chapter VI-A, where the assessee has failed to comply with any requirement specified in such provision for claiming deduction thereunder, subject to the following condi tions, namely:- ( i ) the default ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Amendment) Act, 1987, w.e.f. 1-4-1988. 3. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 4. Substituted for 115P, 115S, by the Finance Act, 2005, w.e.f. 1-4-2006. Earlier the quoted words were inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. 5. Inserted by the Finance Act, 1990, w.e.f. 1-4-1990. 6. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nserted vide THE FINANCE ACT, 2017 w.e.f. 1st day of April, 2017. 16. Inserted vide Finance Act, 2022 w.e.f. 01-04-2022 17. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, the 2 [ * * * ] 3 [ Commissioner (Appeals) ] 18. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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