Section 168
POWER TO ISSUE INSTRUCTIONS OR DIRECTIONS
(1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.
(2) The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5, clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of section 35, sub-section (1) of section 37, 6[**], sub-section (6) of section 39, 3[Section 44, sub-sections (4) and (5) of section 52,] 2[sub-section (1) of section 143, except the second proviso thereof], clause (l) of sub-section (3) of section 158 and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of the Board.
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1. Inserted vide the taxation and other laws(Relaxation of certain Provisions) ordinance 2020. Dated 31 march 2020.
2. Substituted Vide Finance Act 2020.
3. Inserted Vide Finance Act No-2,2019 Dated 01.08.2019
4. Substituted Vide Finance Act 2021, w.e.f. 01.01.2022.
5. Omitted Vide Finance Act 2021, w.e.f. 01.01.2022.
6. Omitted Vide Finance Act 2022 w.e.f 01.10.2022. Before it was read as--- “sub-section (2) of section 38,”
