Power of Board to issue directions, etc
Section 142 of the Finance Act, 2026 deals with power of Board to issue directions, etc. Power of Board to issue directions, etc. 142.
Power of Board to issue directions, etc.
142. (1) The Board may, from time to time, issue such directions or orders to the prescribed income-tax authorities, as it may deem fit:
Provided that no direction or order shall be issued so as to require that a particular case be disposed of in a particular manner.
(2) Without prejudice to the generality of the foregoing power, the Board may, if it considers necessary or expedient so to do, for the purposes of this Scheme, including collection of revenue, issue from time to time, general or special orders in respect of any class of cases, setting forth directions or instructions as to the guidelines, principles or procedures to be followed by the prescribed income-tax authorities in any work relating to this Act, including collection of revenue and issue such order, by way of relaxation of any provision of this Chapter or otherwise, if the Board is of the opinion that it is necessary in the public interest so to do.
Section 142, The Finance Act, 2026 (Act 4 of 2026).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 142
What does Section 142 of the Finance Act deal with?
Section 142 of the Finance Act is headed "Power of Board to issue directions, etc". Power of Board to issue directions, etc. 142.
How do I find court cases under Section 142 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2026 142, section 142 Finance Act 2026, section 142 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 142 of the Finance Act, and has it changed?
1 other provision in this corpus refers back to it.
When was the Finance Act enacted?
Finance Act was enacted in 2026 as Act 4 of 2026. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. -11686 words
- 3. Income-tax under Act 30 of 20258033 words
- Fourth Schedule. -4078 words
- 2. Income-tax under Act 43 of 19612736 words
- 26. Substitution of new sections for sections 276B, 276BB, 276C, 276CC, 276CCC and 276D1437 words
- Fifth Schedule. -1363 words
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