Section 10. Instructions to subordinate authorities

10. The figure "1" omitted by Act 32 of 1985, s. 38 (w.e.f. 24-5-1985). Earlier the Explanation renumbered as Explanation 1 thereof by Act 67 of 1984, s. 58 (w.e.f. 1-10-1984). 10. Instructions to subordinate authorities.— (1) The Board may, from time to time, issue such orders, instructions and directions to other wealth-tax authorities as it may deem fit for the proper administration of this Act, and such authorities and all other 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 wealth-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 of the Deputy Commissioner (Appeals) or Commissioner (Appeals) in the exercise of his appellate functions. (2) Without prejudice to the generality of the foregoing power,— 10. Restored by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989). Earlier the words "any interested person" was substituted by Act 4 of 1988, s. 144, for the given expression (w.e.f. 1-4-1989). (ii) any part of the income of the trust [whether derived from such property or from voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2 of the Income-tax Act], being a trust created on or after the 1st day of April, 1962, enures, directly or indirectly, for the benefit of[1] [any person referred to in sub-section (3) of section 13 of the said Act, or] 2[(iii) any funds of the trust are invested or deposited, or any shares in a company are held by the trust, in contravention of the provision of clause (d) of sub-section (1) of section 13 of the Income-tax Act,] wealth-tax shall be leviable upon, and recoverable from, the trustee or manager (by whatever name called) in the like manner and to the same extent as if the property were held by an individual who is a citizen of India and resident in India for the purposes of this Act[3] *:] (a) the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and efficient management of the work of assessment and collection of revenue, issue, from time to time, (whether by way of relaxation of any of the provisions of sections[1] [14, 15, 16, 17, 17B,] 18 and 35 or otherwise), general or special orders in respect of any 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 wealth-tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information ; (b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any wealth-tax authority, not being a Deputy Commissioner (Appeals) or Commissioner (Appeals), to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law.] _Explanation 10. Restored by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989). Earlier "clauses (i) and (ii)" was substituted by Act 4 of 1988, s. 144, for the given expression (w.e.f. 1-4-1989). Explanation.— For the purposes of this section,— 1 [(a) any part of the property or income of a trust shall be deemed to have been used or applied for the benefit of any person referred to in sub-section (3) of section 13 of the Income-tax Act in every case in which it can be so deemed to have been used or applied within the meaning of clause (c) of sub-section (1) of that section at any time during the period of twelve months ending with the relevant valuation date; 2* * * * *] (b) "trust" includes any other legal obligation.] Provided that in the case of a trust created before the 1st day of April, 1962, the provisions of clause (i) shall not apply to any use or application, whether directly or indirectly, of any part of such property or any income of such trust for the benefit of[4] [any person referred to in sub-section (3) of section 13 of the Income-tax Act], if such use or application is by way of compliance with a mandatory term of the trust: 5* * * * * 6[7[Provided further that],— 8[(a) in the case of any association referred to in clause (21) of section 10 of the Income-tax Act,— (i) the provisions of clause (i) and clause (ii) shall not apply; and (ii) the other provisions of this section shall apply with the modifications that,— (1) for the words, brackets, letter and figures "in contravention of the provisions of clause (d) of sub-section (1) of section 13 of the Income-tax Act", the words, brackets and figures "in contravention of the provisions contained in the proviso to clause (21) of section 10 of the Income-tax Act" had been substituted; and (2) for the words "at the maximum marginal rate", the words and figures "at the rates specified in[9] [sub-section (2) of section 3]" had been substituted;] 10A. [ Directors of Inspection .] — Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) , ( w.e.f. 1-4-1988) . Earlier section 10 A was inserted by Act 46 of 1964 , s. 10 ( w.e.f. 1-4-1965) . 1. Subs. by Act 12 of 1990, s. 53, for "16, 17" (w.e.f. 1-4-1990). (b) in the case of any institution, fund or trust referred to in clause (22) or clause (22A) or clause (23B) or clause (23C) of section 10 of the Income-tax Act, the provisions of[10] [clauses (i) to (iii)] shall not apply.]