In force · As amended up to 2026-08
22. Directions by the Central Government.— The Board shall carry out such directions as may be issued to it from time to time by the Central Government for the efficient administration of this Act.
22A . [ Exemption from liability to pay income-tax. ] Omitted by the Finance Act , 2002 (20 of 2002), s . 159 ( w.e.f . 11-5-2002).
Source: India Code